C2S Technologies INDIA PVT.LTD vs. The Union Of INDIA
Facts
The petitioner, C2S Technologies India Pvt. Ltd., filed a writ petition before the Telangana High Court challenging an Order-in-Original dated November 2, 2023, passed by the Additional Commissioner (ADC)-ST. The petitioner sought to declare this order as without jurisdiction, illegal, arbitrary, and against principles of natural justice, praying for its quashing. The respondents were the Union of India, the Additional Commissioner of Central Tax, and the Deputy Commissioner of Customs and GST. The petitioner also filed an interim application seeking to suspend the operation of the impugned order. The matter was listed for hearing before the Acting Chief Justice and Justice Renuka Yara.
Held
The Court noted that the learned counsel for the petitioner sought to withdraw the writ petition with liberty to file a properly constituted petition. The respondents did not raise any objection to this request. Consequently, the Court dismissed the writ petition as withdrawn with the liberty prayed for. The certified copy of the Order-in-Original, if filed with the petition, was to be returned to the petitioner upon supplying a photocopy. No costs were awarded. Miscellaneous petitions, if any, were also closed.
Key Issues
1. Whether the Order-in-Original dated November 2, 2023, passed by the Additional Commissioner (ADC)-ST is without jurisdiction and illegal, arbitrary, and against the principles of natural justice? (Question of law and fact, concerning the authority and procedure of the respondent). Petitioner's Contention: The petitioner argued that the order was without jurisdiction and illegal, arbitrary, and against the principles of natural justice. They sought to quash the order and suspend its operation. Revenue's Contention: The respondents did not raise any objection to the petitioner's request to withdraw the writ petition with liberty to file a properly constituted petition.
AI-generated summary — verify with the full judgment below
[ 3446 ] HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Juri iction) WEDNE AY, THE TWENW THIRD DAY OF APRIL TWO THOUSAND AND TWENry FIVE PRESENT THE HONOURABLE THE ACTING CHIEF JUSTICE SUJOY PAUL AND THE HONOURABLE SMT JUSTICE RENUKA YARA WRIT PETITION NO: 11913 OF 2025 Between: AND 1 C2S technologies lndia Pvt.ltd, A company incorporated under the lndian Companies Act, 1956 having its registered office At Plot no.67,4th floor, door no.1-98/6/J/67, Jubilee Enclave, Hitech City, Madhapur, Hyderabad Represented by its Director, Sri.Vishnu tr/urthy Peddabomma, S/o Late Balraj, Aged 75 years, Occupation.Business, Rl/o H.No.23-5-798, Nagul Chinta, Shah Ali banda, Charminar, Hyderabad-500065. ...PETITIONER 2 The Union of lndia, Represented by its Secretary, (Finance), Address. Room No. 129-A, North Block, New Delhi The Additional Commissioner, O/o the Commissioner of Central Tax, Ranga Reddy GST Commissionerate, Jaihind Enclave, Madhapur, Hyderabad- 500081. 3. The Deputy Commissioner, O/o Commissioner of Customs and GST, Auditl Commissionerate, H.No.3-4-1 18/1, I floor, Elegant Maharaja, Ramanthapur, Hyderabad-500013 ...RESPONDENTS Petition under Article 226 ol lh
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