M/S. Bilwa Infrastructure Limited vs. Union Of INDIA
Facts
The petitioners, M/s. Bilwa Infrastructure Limited and its Director Mr. P. Chandra Sekhar, filed a writ petition before the High Court for the State of Telangana. They challenged an order-in-original bearing DIN 20241256YP000000F1F0, dated December 5, 2024, passed by the Commissioner of Central Tax (Respondent No. 2) under the provisions of the Finance Act, 1994. The order imposed a demand. The petitioners also filed an interlocutory application seeking a stay on further proceedings, including recovery, pursuant to the impugned order. The respondents included the Union of India, the Commissioner of Central Tax, and the Directorate General of GST Intelligence.
Held
The Court did not decide the merits of the case. The learned counsel for the petitioner, after arguing for some time, sought to withdraw the writ petition. The petitioner requested liberty to avail the remedy of a statutory appeal. The respondents had no objection to this request. Consequently, the High Court dismissed the writ petition as withdrawn, granting the petitioner the liberty to pursue the statutory appeal. No costs were awarded. Any pending interlocutory applications were also closed.
Key Issues
1. Whether the order-in-original dated December 5, 2024, passed by the Commissioner of Central Tax is liable to be quashed? (Question of law) Petitioner's contention: The petitioner sought to quash the order-in-original. The specific grounds for challenge were not detailed in the provided text, but the prayer indicates a challenge to the legality or validity of the order. Revenue's contention: The revenue, represented by the Deputy Solicitor General of India and Senior Standing Counsel for CBIC, appeared before the court. No specific arguments from the revenue's side were recorded in the judgment text, other than their non-objection to the petitioner's request.
Sections Cited
Finance Act, 1994
AI-generated summary — verify with the full judgment below
HIGH COURT FOR THE STATE OF TEI.ANGANA AT HYDERABAD (Special Original Juri iction) MONDAY, THE THIRTIETH DAYOF D€CEMBER TWO THOUSAND AI\ID TWENTY FOUR PRESENT THE HONOURABIf SRI JUSTICE SUJOY PAUL AND THE HONOURABLE DR. JUSTICE G.RADHARANT WRIT PETITION NO:36595 OF 2024 [ 3430 ] ...PETITIONERS Between: AND t 1. M/s. Bilwa lnfrastructure Limited, (Forrnerly known as M/s. Kantirekha Power Limited) Plot No. 19 and 20, Moti Valley, Thirumalgheny, Secunderabad, Hyderabad, TS, lN - 500015 Rep. by its Director Mr. P. Chandra Sekhar
Mr.P. Chandra Sekhar, S/o Late P. C. Pantutu, Aged about 49, Occ Director, Rl/o 10, Classic Enclave, Sanikpuri, Secunderabad - 500094
Union of lndia, Ministry of Finance, Department of Revenue, '15, Safdarjung Road, New Delhi - 110001 Represented by its Secretary, New Delhi.
The Commissioner of Central Tax, Central Excise and Service Tax, Medchal Commissionerale, 1 1 -4449ts, Lakdikapul, Medchal GST Bhavan, Flyderabad - 500004
The Additional Directorate General GST lntelligence, Mumbai Zonal Unit, 1St and 3rd Ftoor, N. T. C House, 15, N. M Road, Ballard Estate, Mumbai - 400001
The Directorate General GST lntelligence, Hyclerabad Zonat Unit, Begu
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