4 I Internet Private Limited vs. Commissioner Of Central Tax
Facts
The petitioner, 4llnternet Private Limited, through its Director Mohan Rao Ballani, filed a writ petition before the Telangana High Court. The petition challenged an Order-in-Original No. HYD-EXCUS-004-COM-061-222-223 dated 28.03.2023, passed by the Commissioner of Central GST. The petitioner sought to quash this order, alleging it was issued without due process and under coercion. Additionally, the petition requested a judicial inquiry into alleged illegal acts of a Superintendent, setting aside fabricated hearing records, a fresh fair hearing, compensation for harassment, and a stay on coercive action. The respondents included the Commissioner of Central GST, the Superintendent of Central GST, and the Union of India.
Held
The petitioner, appearing as a party-in-person, sought to withdraw the writ petition with the liberty to file a properly constituted petition. The Court, considering this request, dismissed the writ petition as withdrawn. The Court granted the liberty to the petitioner to file a fresh petition. No costs were imposed. The Registry was directed to return all original documents filed with the petition to the party-in-person, substituting them with photocopies. All miscellaneous petitions filed along with the writ petition were also closed.
Key Issues
1. Whether the Order-in-Original No. HYD-EXCUS-004-COM-061-222-223 dated 28.03.2023 was issued without due process and under coercion, warranting its quashing under Article 226 of the Constitution of India? 2. Whether a judicial inquiry under the Prevention of Corruption Act, 1988, is warranted against Superintendent Harish Reddy for alleged illegal acts? 3. Whether the hearing records from 2022 and 2023 were fabricated, necessitating their setting aside and a fresh, fair hearing? Petitioner's Contentions: The petitioner argued that the Order-in-Original was passed without due process and under coercion. They sought a judicial inquiry into the alleged illegal acts of the Superintendent and requested the setting aside of fabricated hearing records to allow for a fresh, fair hearing. They also sought compensation for harassment and a stay on coercive actions. Revenue's Contentions: The judgment does not record any specific arguments made by the respondents (Commissioner of Central GST, Superintendent of Central GST, and Union of India).
AI-generated summary — verify with the full judgment below
HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Juri iction) THUR AY, THE TWENry FOURTH DAY OF APRIL TWO THOUSAND AND TWENry FME PRESENT THE HONOURABLE THE ACTIN-G CHIEF JUSTICE SUJOY PAUL AND THE HONOURABLE SMT JUSTICE RENUKA YARA [3446 | WRIT PETITION NO: 78810F 2025 Between: 4llnternet private Limited, Flat No.209,2nd floor, Lat Banglow, Green Lands Road, Ameerpet Hvderabid -_doo.oli;'n1bl 'ni"iii n,'unugins Director Mohan Rao Bailani. Sto. tiarasimrri C* e"it"riig6i'il y"ur", occ.Business Ftat ili;"?;t';r?*Sanatha Greens-H;;*'r'ib:iY"pi;iir-,, EhclJ,""br'.ii:prrii] AND ...PET|TIoNER
Commissioner of Central fql E{,S, Reddy GST Commissionerate. Jai Hind Enctave Road, Vtp nitrs .taihind Erictjr6l[irin'upr"r, Hft;;;;;;:bdd6Si, " 2. superintendent of com;isaioner;i C;;ii;i T;;:ffi ;s" Reddy GSr Commissionerate. Jai HindEn.trG il;;, viFlirri ruinina Enctave, _ Madhapur, Hyderabad- SOO 081
Union of lndia, (Represented by Secretary (Revenue)) North Block, New Delhi ...RESPONDENTS Petition under Articre 226 0f the constitution of rndia praying that in the circumstances stated in the affidavit fired therewith, the High court may be pleased to issue an approp
The judgment continues below.
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