M/S.Paragon Power Systems vs. The Union Of INDIA
Facts
The petitioner, M/s. Paragon Power Systems, represented by its Proprietor, filed a writ petition before the High Court for the State of Telangana. The petition challenged an order in original (Order No. 68/2020-21-Adjn ST) dated 28-02-2025, passed by the Joint Commissioner of Central Tax and Customs, Hyderabad GST Commissionerate. The impugned order pertained to the tax periods 2015-16 and 2016-17. The petitioner sought a writ of Mandamus to declare the action of the 2nd respondent in passing the order as illegal, arbitrary, high-handed, contrary to the Finance Act, 1994, in violation of natural justice, and barred by limitation. An interim application was also filed seeking suspension of the impugned order's operation.
Held
The Court did not delve into the merits of the case or decide on the issues raised by the petitioner. Instead, the learned counsel for the petitioner sought permission to withdraw the writ petition. The petitioner requested liberty to avail the remedy of appeal against the impugned order. The Senior Standing Counsel for the respondents had no objection to this request. Consequently, the Court dismissed the writ petition as withdrawn, granting the petitioner the liberty to pursue the appellate remedy. No order as to costs was made, and any pending miscellaneous petitions were deemed closed.
Key Issues
1. Whether the impugned order passed by the 2nd Respondent is illegal, arbitrary, and high-handed, contrary to the provisions of the Finance Act, 1994? 2. Whether the impugned order violates the principles of natural justice? 3. Whether the impugned order is barred by limitation? Petitioner's Contention: The petitioner argued that the order was illegal, arbitrary, high-handed, contrary to the Finance Act, 1994, violative of natural justice, and barred by limitation. The petitioner sought to set aside the order as null and void. Revenue's Contention: The judgment records no specific arguments from the respondents regarding the merits of the case. However, the Senior Standing Counsel for CBIC (respondent Nos. 2 to 4) had no objection to the petitioner's request to withdraw the writ petition with liberty to avail the remedy of appeal.
Sections Cited
Finance Act 1994
AI-generated summary — verify with the full judgment below
I I [ 3,146 ] Between: AND HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Juri iction) TUE AY ,THE TWENTY NINTH DAY OF APRIL TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE THE ACTING CHIEF JUSTICE SUJOY PAUL AND THE HONOURABLE SMT JUSTICE RENUKA YARA WRIT PETITION NO: 13006 OF 2025 ...RESPONDENTS M/s.Paragon Power Systems, Rep. by its- Proprietor. tYt.SqOt:,pOI' Chopra' 17 i-s81lE/31, r'tani cate, Cential Exci5e Colony, Saidabad, Hyderabad - 500 059. ...PETITIONER
The Union of lndia, Rep. by its Secretary, Ministry of Finance, North Block, New Delhi-1 10 001
The Joint Commissioner of Central Tax and Customs, Hyderabad GST Commissionerate, 2nd Floor, GST Bhavan' L.B. Stadium, Basheerbagh' Hyderabad-500 0O4
The Additional commissioner of central Tax, central Excise and customs, - irJeraoiO CST Commissionerate, 2nd Floor, GST Bhavan, L.B' Stadium' Bisheerbagh, HYderabad-500 004
The Principal Commissioner, of Central Tax and Customs, Hyd.erabad - GST c6mmiisii'oneixe, zno Flooi, GST Bhavan, L'
Stadium, Basheerbagh, Hyderabad-500 004. Petition under Article 226 of the constitution of lndia praying that in the circumstances stated in the affidav
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Telangana High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.