M/S.Aditya And Co. vs. The Union Of INDIA
Facts
The petitioner, M/s. Aditya and Co., represented by its proprietor Mr. Banga Manoj Kumar, filed a writ petition before the Telangana High Court. The petition challenged proceedings dated 26.02.2025, served on the petitioner on 28.03.2025, issued by the Superintendent of Central Tax, Himayatnagar I Range. The petitioner sought to declare these proceedings, identified as O.C.No.50/2025, as illegal, arbitrary, high-handed, and in violation of the principles of natural justice and the Finance Act, 1994. The petitioner also sought a stay on further proceedings pursuant to the impugned order. The respondents were the Union of India and the Superintendent of Central Tax.
Held
The Court was presented with a writ petition filed by M/s. Aditya and Co. challenging proceedings issued by the Superintendent of Central Tax. The petitioner sought to have these proceedings declared illegal and sought a stay on further actions. However, during the proceedings, the learned counsel for the petitioner, Sri B. Krishna Reddy, sought permission to withdraw the writ petition. The petitioner requested liberty to file a properly constituted petition. The Court considered this request and allowed the prayer for withdrawal. Consequently, the writ petition was dismissed as withdrawn, with the liberty granted to the petitioner as prayed for. No order as to costs was made, and any pending miscellaneous petitions were also closed.
Key Issues
1. Whether the action of the 2nd Respondent in issuing the impugned proceedings dated 26.02.2025 in O.C.No.50/2025 is illegal, arbitrary, high-handed, and in violation of the principles of natural justice and contrary to the provisions of the Finance Act, 1994? The petitioner argued that the proceedings were illegal, arbitrary, high-handed, and violated principles of natural justice and the Finance Act, 1994. The respondents' arguments are not recorded in the judgment. The judgment does not explicitly state the specific provisions of the Finance Act, 1994, that were contended to be violated.
Sections Cited
Finance Act 1994
AI-generated summary — verify with the full judgment below
[ 3446 I IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (SPecial Originat Juri iction) MONDAY, THE TWENW EIGHTH DAY OF APRIL TWO THOUSAND AND TWENry F|VE PRESENT THE HONOURABLE THE ACTING CHIEF JUSTICE SUJOY PAUL AND THE HONOURABLE SMT JUSTICE RENUKA YARA WRIT PETITION No:12347 OF 2O25 Between: M/s.Aditya and Co., rep. by its Prop. Mr.BanqManoj Kumar, 46-3-1237' Flat-No"l05 ;;;ioi;:? Bi""i, 6"irii r5wers, dajbhavan-Road, Slomaiisuda, Hvderabad-500082'
Telangana ...PETITIONER AND 1 The Union of lndia, rep. by its Secretary, Ministry of Finance, North Block'
New Delhi-110 001. 2, The Suoerintendent of Central Tax, Himayatnagar I Range' Himayatnagar GST Bhavan, HYderabad 5O0 029 ..RESPONDENTS Petition under Article 226 ol lhe constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High court may be pleased to issue a writ or order, Direction or any other writ particularly one in the nature of writ of Mandamus declaring the action of the 2nd Respondent in issuing the impugned proceedings dated 26.02.2025 (served on the petitioner on 28.03.2025) in O.C.No,50/2025 as illegal, arbitrary, high handed' violation of principles of natur
The judgment continues below.
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