Mr. Dandyala Laxman Rao vs. The Union Of INDIA
Facts
The petitioner, Mr. Dandyala Laxman Rao, filed a writ petition before the Telangana High Court challenging an Order in Original (OIO) No. 69/2023(ST) for the Financial Year 2015-16, passed by the Assistant Commissioner of Central Tax, Khammam GST division. The petitioner contended that the order was without jurisdiction and violated his fundamental rights and principles of natural justice. He sought to quash the OIO and restrain the respondents, the Union of India and the Assistant Commissioner of Central Tax, from taking further action. An interim application was also filed seeking to restrain further action. The case came up for hearing before the High Court.
Held
The Court allowed the petitioner's request to withdraw the writ petition. The petitioner sought to withdraw the petition with the liberty to file a properly constituted petition. The Court granted this prayer. Consequently, the writ petition was dismissed as withdrawn. No order as to costs was made. The Court also noted that any pending miscellaneous petitions would stand closed. The specific grounds raised by the petitioner regarding the OIO being without jurisdiction and violative of fundamental rights and principles of natural justice were not adjudicated upon by the Court due to the withdrawal of the petition.
Key Issues
1. Whether the Order in Original No. 69/2023(ST) for FY 2015-16, passed by the Assistant Commissioner of Central Tax, Khammam GST division, is wholly without jurisdiction and violative of the petitioner's fundamental rights and principles of natural justice? The petitioner argued that the said order was passed without jurisdiction and in violation of natural justice. The respondents, Union of India and Assistant Commissioner of Central Tax, did not record any specific arguments in the judgment regarding the jurisdiction or violation of rights. The petitioner sought to quash the order and restrain further action. The court had to decide on the validity of the OIO and the subsequent actions by the revenue authorities.
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 SIXTEENTH 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:9165 OF 2025 Between: Mr. Dandyala Laxman Rao, Sio. Mr. Ramaiah, Age 55 ye-ars, Occ. Business, H.No.16-0-144/17, Sri Nagar Colony, Gollagudem, Khanapuram Haveli, Khammam, Telangana - 507 001 . ,..PETITIONER AND 1 The Union of lndia, Represented by the Commissioner Central Tax, Rangareddy Commissibnerate GST Bhawan, VIP hills, Jaihind Enclave, Madhapur, Hyderabad.
The Assistant Commissioner of Central Tax, Khammam GST division, H.No.15-13-154, Stapathi Vijaya Raghava Towers, Bank Colony, Khammam - 507 002. ...RESPONDENTS Petition under Article 226 of the constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a writ, direction or order more specifically one in the nature of certiorari declaring that the order in original No.69/2023(ST)for the FY 2015-16 passed by the respondent as wholly without juri iction and violative of fundam
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