M/S. Kausalya Infra Projects Private Limited. vs. State Of Telangana
Facts
M/s. Kausalya Infra Projects Private Limited (formerly Kausalya Shelters Private Limited) filed a writ petition before the Telangana High Court. The petition challenged a show cause notice dated 30.11.2024, issued by the Deputy Commissioner (ST), Enforcement Wing, Hyderabad (Respondent No. 3). The show cause notice pertained to the tax period April 2020 to March 2021. The petitioner sought to quash this notice, alleging it was illegal, arbitrary, highhanded, without jurisdiction, and violative of principles of natural justice and relevant GST provisions. A miscellaneous petition was also filed seeking a stay on further proceedings pursuant to the show cause notice.
Held
The petitioner, M/s. Kausalya Infra Projects Private Limited, sought to withdraw the writ petition. The petitioner requested liberty to challenge the Order-in-Original before the appropriate forum. The respondents did not object to this request. Consequently, the High Court dismissed the writ petition as withdrawn with the liberty granted to the petitioner. No order as to costs was made. All pending miscellaneous petitions were also closed.
Key Issues
1. Whether the show cause notice dated 30.11.2024, issued by the Deputy Commissioner (ST), Enforcement Wing, Hyderabad, for the tax period April 2020 to March 2021, is illegal, arbitrary, highhanded, wholly without jurisdiction, and violative of the principles of natural justice and the provisions of the TGST Act and CGST Act? The petitioner argued that the show cause notice suffered from illegality, arbitrariness, highhandedness, lack of jurisdiction, and violated principles of natural justice and statutory provisions. The respondents did not record any specific arguments in the judgment.
AI-generated summary — verify with the full judgment below
[ 3446 ] IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Juri iction) MONDAY, THE TENTH DAY OF IVIARCH TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE THE ACTING CH!EF JUSTICE SUJOY PAUL THE HONOURABLE SMT JUSTICE RENUKA YARA WRIT PETITION NO: 1951 OF 2025 Between: lVl/s. Kausalya lnfra Projects Private Limited., (formerly known as Kausalya Shelters Private Limited) Plot No. B,2nd Floor, Dharmareddy Colony, KPHB Colony, Hyderabad, Telangana, PIN - 500085 Represented by its Director lVlr. Naresh Vididhineni ...PETITIONER AND 1 State of Telangana, Department of Revenue (Commercial Tax), Represented by its Secretary, Secretariat, Hyderabad Union of lndia, Ii/inistry of Finance, Department of Revenue, 15, Safdarjung Road, New Delhi - '1 10001 Represented by its Secretary, New Delhi Deputy Commissioner (ST), Enforcement Wing, Hyderabad Commissioner of Customs and central Tax (Appeals - ll), 7th Floor, GST Bhavan, Hyderabad.
Joint commissioner, Medchal Commissionerate, IVedchal GST bhavan, Hyderabad - 500004 Additional Director, Directorate General of Goods and Service Tax Intelligence, Hyderabad Zonal Unit ...RESPONDENTS Petition under Article 226 o'f th
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