M/S Sarvodaya Traders vs. State Of Telangana
Facts
M/s Sarvodaya Traders (the petitioner) filed a writ petition before the Telangana High Court challenging a notice dated July 2, 2024, issued by the Assistant Commissioner (ST), Rajendranagar-II (Respondent No. 3). The petitioner sought a writ of Mandamus to declare the notice invalid, illegal, arbitrary, and without jurisdiction, and to direct the release of their blocked bank account held at Axis Bank Limited. The petitioner also filed an interim application seeking a direction for the disposal of their appeals along with delay condonation petitions, filed on August 2, 2024, by the appellate authority, due to the restraint on their bank account operations.
Held
The Court noted that during the hearing, both the petitioner's counsel and the Special Government Pleader for State Tax, appearing for respondents 1 to 3, agreed that the writ petition could be disposed of based on an order passed in a similar case (WP.No.36296 of 2024 decided on 26.12.2024). The consensus was to permit the petitioner to press their stay application, if pending, before the appellate authority. The Court also directed the appellate authority to endeavor to decide the stay application and the appeal expeditiously. The Court explicitly stated that it had not expressed any opinion on the merits of the case. No costs were awarded. The interim application was also disposed of in terms of this consensus.
Key Issues
1. Whether the impugned Notice No RJNR-II/GST-Arrears/2024-25 dated 02.07.2024 is invalid, illegal, arbitrary, and without jurisdiction, warranting a writ of Mandamus? (Question of law) 2. Whether the appellate authority should be directed to dispose of the petitioner's appeals and delay condonation petitions expeditiously? (Question of mixed law and fact) Petitioner's Arguments: The petitioner argued that the impugned notice was invalid and without jurisdiction, leading to the blocking of their bank account. They further contended that their appeals and delay condonation petitions, filed on August 2, 2024, were pending before the appellate authority, and the restraint on their bank account necessitated an early disposal of these matters. They relied on the principle that a bank account should not be restrained without proper adjudication. Respondents' Arguments: The judgment records no specific arguments from the respondents (State of Telangana, Principal Commissioner, Hyderabad GST Commissionerate, and Assistant Commissioner (ST)).
AI-generated summary — verify with the full judgment below
t 34301 IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Juri ictionl TUE AY, THE TWENTY FIRST DAY OF JANUARY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE SUJOY PAUL AND THE HONOURABLE DR. JUSTICE G.RADHA RANI WRIT PETITION NO:33944 OF 2024 Between: M/S Sarvodaya Traders, (GSTIN. 36AAQPL5350G1Z[) Door No 6-6-1/C, Babul Reddy Nagar, Kaftedan, Rajendra Nagar, Rangareddy Telangana -500077 Represented by its Proprietor Shri Hanuman Das Lahoti Age . 72 Years, Occ. Business, Address. 6-6-1/C, Babul Reddy Nagar, Kattedan, Raiendra Nagar, Rangareddy, Telangana - 500077 ...PETITIONER AND 1 2 State of Telangana, Represented by its Principal Secretary Revenue (CT) Department Telangana Secretariat Hyderabad-500022 The Principal Commissioner, Hyderabad GST Commissionerate 7th Floor GST Bhavan, L.B Stadium Basheerbagh Hyderabad-500029
Assistant Commissioner (ST), Rajendranagar-ll Saroor Nagar, Telangana Hyderabad
The Branch Manager, Axis Bank Limited Plot No 140,141 and 142 Madhuranagar, Shamshabad Dist Rangareddy, Telangana-501218 ...RESPONDENTS Petition under Article 226 ot the Constitution of lndia praying that in the circumstances stated
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