Ms. Shikha Mehta vs. The State Of Telangana
Facts
The petitioners, Ms. Shikha Mehta and others, challenged a rejection order dated April 22, 2025, passed by the Deputy Commissioner (State Tax) FAC STU-2, Begumpet Division, Hyderabad. This order rejected their request to release their passports, which had been surrendered as per a previous High Court order. The passports were needed for the petitioners to travel abroad to attend their son's graduation ceremony. The petitioners were involved in GST proceedings with a total disputed demand of Rs. 7,2,80,61,064/- for the periods 2018-19, 2019-20, 2020-21, 2021-22, and 2022-23. The Deputy Commissioner rejected the request, citing concerns about the petitioners absconding and causing loss to the exchequer.
Held
The Court held that the reasoning provided by the Deputy Commissioner (State Tax) FAC STU-2, Begumpet Division, Hyderabad, in the rejection order was plausible. The Court noted the substantial disputed demand of Rs. 7,2,80,61,064/-. In light of this significant financial liability, the Court found the Deputy Commissioner's view that releasing the passports could lead to the petitioners absconding and causing loss to the government exchequer to be neither arbitrary nor improper. Consequently, the Court was not inclined to interfere with the rejection order. The Court did not expressly leave any issue undecided.
Key Issues
1. Whether the rejection order dated April 22, 2025, passed by the Deputy Commissioner (State Tax) FAC STU-2, Begumpet Division, Hyderabad, rejecting the petitioners' request for the release of their passports for attending their son's graduation ceremony abroad, is illegal, arbitrary, and contrary to law? Petitioner's contention: The petitioners argued that their passports had been surrendered as per the High Court's order in Crl.P.No.120 of 2024, which allowed them anticipatory bail and stipulated that they must obtain prior permission from the Investigating Officer to leave India. They contended that the rejection order was illegal and arbitrary and sought its setting aside, directing the release of their passports. They also submitted that if the passport of petitioner No.3 was provided, they would be satisfied. Respondent's contention: The Special Government Pleader for State Tax supported the impugned rejection order. The Deputy Commissioner opined that releasing the passports and allowing the petitioners to travel abroad could lead to them avoiding returning to India and participating in adjudication proceedings, potentially causing significant loss to the government exchequer.
Sections Cited
Section 439
AI-generated summary — verify with the full judgment below
t 3446l HIGH COURT FOR THE STATE OF TELANGANA ' ATHYDERABAD (SPecial Original Juri iction) MONDAY, THE TWENTY EIGHTH DAY OF APRIL - TWOTHOUSAND ANDTWENW FIVE PRESENT THE HONOURABLE THE ACTING CHIEF JUST]CE SUJOY PAUL AND THE HONOURABLE SMT JUSTICE RENUKA YARA WRIT PETITION NO: 1261soF 202s Between: 1 2 3 lvls. Shikha Mehta' D/o Akhilesh Mehta, Aged-26 Years, occ. Director of M/s A?yiiff #iilH'i#[s*grigB$',.*e:il]1*KrupaApartments' [i-*:,Iftxili:i]"-xx;i#i,.t"lilBtu.w"iglo"1'.1;ti;9i'? nirlUf l,tt;:itiTf*Ht:fllifJFT^;f ilt's'8,',"31",?aru3,:;, i'iliiii, sir.n'noad, Secunderabad 500009. ...pETtrroNERS AND i 1 . The State of Telangana, ReP py i.ts Principal Secretary' Revenue Commercial , +fl : f'fl i 3H*,.t"ffi""tiEi'?3i1fl??3n' t' *"' De pa rtme nt' B es u m pe t Division, HYderabad. . .i[#Ef,slruxl;:rffi J![fljE$]i[:'i.,!:{ili::1#r::- + iiStil,ii,iv [#ililii,ilii3'il\rE ig]fJ"y a+[ll:), commercia, raxes Department Begumpet Junsorc.on, Degu.rpv( .r, ( ...RESPoNDENTS Petition under Arlicle 226 of the Constitution of lndia praying that in the circurnstances stated in the affidavit filed therewith' the High Court may be pleased to issue any Writ, Order or Direction' more particul
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.