Assistant Commissioner Of Central Tax (Prosecution) vs. Sri Bala Reddy
Facts
The appellants, the Assistant Commissioner of Central Tax (Prosecution) and other GST authorities, filed a Writ Appeal challenging an order dated October 18, 2023, passed by a learned Single Judge in W.P. No. 11167 of 2023. The original writ petition sought a writ of certiorari to quash a criminal complaint and related proceedings (C.C. No. 124 of 2018) pending before the Special Judge for Economic Offences. The writ appeal thus arises from a writ petition where the court exercised judicial review in a criminal matter. The respondent is Sri Bala Reddy, the writ petitioner.
Held
The Court held that a Writ Appeal/Letters Patent Appeal is not maintainable against an order of a writ court when the writ court has examined a criminal matter. This decision was based on the judgments of the Supreme Court in Ram Kishan Fauji v. State of Haryana and the High Court for the State of Telangana in State of Telangana v. Tushar Vellapally, as well as a judgment from the Gauhati High Court in Deba Prasad Dutta v. State of Assam. The Court declined to admit the appeal and consequently dismissed the Writ Appeal. The dismissal was without prejudice to the appellants' right to approach the appropriate forum. No costs were awarded. Any pending interlocutory applications were also closed.
Key Issues
1. Whether a Writ Appeal/Letters Patent Appeal is maintainable against an order of a writ court when it has examined a criminal matter? (Question of law) The appellants, represented by Senior Standing Counsel for CBIC, argued that the Writ Appeal should be heard on merits. The respondent, Sri P. Anwesh Reddy, argued in support of the writ court's order. The judgment does not explicitly detail the arguments of each side regarding the maintainability of the appeal, but it references Supreme Court and High Court judgments that address the maintainability of appeals in criminal matters.
AI-generated summary — verify with the full judgment below
[ 3446 I HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD MONDAY, THE SEVENTEENTH DAY OF MARCH TWO THOUSAND AND TWENW FIVE PRESENT THE HONOURABLE THE ACTING CHIEF JUSTTCE SUJOY PAUL AND THE HONOURABLE SMT JUSTICE RENUKA YARA WRIT APPEAL NO: 166 OF 2025 Writ Appeal under clause 15 of the Letters Patent prefened against the Order dated 1811012023 in W.P.No.11167 of 2023. on the file of the High Court. Between:
Assistant Commissioner of Central Tax (Prosecution), Ranga Reddy GST Commissionerate, Posnett Bhawan, Ramkote, Tilak Road, Hyderabad - 500
The C-hief Commissioner, GST, Central Excise and Customs Hyderabad Zone
Superintendent (Anti Evasion) Office of the Commissioner of Customs and Central Excise Hyderabad lV Commissionerate, Posnett Bhavan, Hyderabad ....APPELLANTS/RESPONDENTS AND Sri Bala Reddy, S/o. Late Gopu lrma Reddy, Aged about 55 years, Occ; Business, Rlio. H.No. 838, Vivekanadanagar Colony, Kukatpally, Hyderabad. ....RESPONDENTS/WRIT PETITIONER |.A.NO:2 OF 2025 Petition Under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to suspend the Order passed in WP No. 1116
The judgment continues below.
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