M/S Venkateshwara Granites vs. The Union Of INDIA
Facts
M/s Venkateshwara Granites, represented by its Managing Partner, filed a writ petition before the High Court for the State of Telangana. The petitioner challenged an Order in Original No. 1312021-22-GST-DC dated January 31, 2022, passed by the Deputy Commissioner of Central Tax, Warangal GST Division (4th Respondent). The petitioner sought to declare this order unconstitutional, arbitrary, illegal, without jurisdiction, and violative of constitutional provisions and the CGST/SGST Act, 2017. The petition also sought suspension of the operation of the impugned order and any consequential proceedings. The respondents included the Union of India, the State of Telangana (Commercial Tax Department and Department of Mines and Geology), and the Deputy Commissioner and Assistant Commissioner of Central Tax.
Held
The Court did not delve into the merits of the case or decide on the issues raised by the petitioner. Instead, the learned counsel for the petitioner, Sri V.V.S.N. Raju, filed a letter dated December 21, 2024, seeking permission to withdraw the Writ Petition unconditionally. The Court, in view of this letter, accorded the permission sought. Consequently, the Writ Petition was dismissed as withdrawn unconditionally, with no costs awarded. As a sequel, any pending miscellaneous petitions were also ordered to stand closed. The Court's decision was based solely on the petitioner's request to withdraw the case, not on any adjudication of the legal questions presented.
Key Issues
The primary issue before the Court was whether the Order in Original No. 1312021-22-GST-DC dated January 31, 2022, passed by the Deputy Commissioner of Central Tax, Warangal GST Division, was constitutional, legal, and within the jurisdiction of the authority. The petitioner argued that the order was arbitrary, illegal, and violative of Articles 14, 21, and 265 of the Constitution of India, as well as contrary to the provisions of the CGST/SGST Act, 2017. The petitioner sought to have the order set aside. The revenue or State's arguments are not recorded in the provided text, as the case was withdrawn before substantive arguments could be made.
AI-generated summary — verify with the full judgment below
[ 3430 ] HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Juri iction) TUE AY, THE TWENTY FOURTH DAY OF DECEMBER TWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE SUJOY PAUL AND THE HONOURABLE DR. JUSTICE G.RADHA RANI Between: M/s Venkateshwara Granites, At H.No.23-6-231 , Hunter Road Hanamakonda, Rep by its Managing Partner, Ravipati Venkateshwar Rao, S/o. Koteshwar Rab, Occ. Busheis, Aged 62 years, Rlo. .23-6-231, Hunter Road Hanamakonda. ...PETITIONER AND 1 The Union of lndia, Ivlinistry of Finance, Department of Revenue, North Block, New Delhi, Rep by its Under Secretary
The State of Telangana, Commercial Tax Department Rep. by its Principal Secretary, At Hyderabad.
The State of Telangana, Department of [Vlines and Geology Rep. by its Principal Secretary, At Hyderabad.
The Deputy Commissioner of Central Tax, Warangal GST Division 2-7-391, Sri Sai Nivas, Excise colony, Hanamkonda -506001
The Assistant Commissioner of Central Tax and GST, Circle-lV, Hyderabad Audit-ll Commisionerate, #2-9-26817, Vikas Nagar, Hanamkonda-506001 ...RESPONDENTS Petition under Article 226 ol the Constitution of. lndia praying that in the circumstances st
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