Mr Mohammed Muzzamil vs. Union Of INDIA And 3 Others

WP/22805/2021HC TelanganaGSTCNR HBHC01036220202110 December 2024Bench: SUJOY PAUL,G.RADHA RANI5 pages
AI SummaryDismissed

Facts

The petitioners, Mr. Mohammed Muzzamil and Mr. Avula Sai Baba, filed a writ petition challenging a show cause notice dated 04.04.2016 issued by the Directorate of Revenue Intelligence (DRI) and an order-in-original dated 04.09.2020 passed by the Principal Commissioner of Customs, Hyderabad. The petitioners sought to quash these notices and orders, alleging illegality, arbitrariness, and lack of jurisdiction. The matter was listed for hearing on multiple occasions. On a previous date, counsel for the parties jointly informed the court that they were awaiting a decision from the Supreme Court on a similar matter. Subsequently, the petitioner stopped appearing before the court.

Held

The High Court dismissed the writ petition. The Court noted that the petitioner had consistently failed to appear for hearings. The Court was informed by the counsel for the respondents, specifically the Senior Standing Counsel for CBIC, that the Supreme Court had delivered a judgment in a similar matter, Commissioner of Customs Vs. M/s. Canon India Private Limited (RP(C) No.800/2021 in CA No.1827/2018). This judgment was presented as having finally resolved the issue at hand. In light of this Supreme Court decision and the petitioner's continuous absence, the High Court concluded that no relief was due to the petitioner and proceeded to dismiss the petition. The operative direction was the dismissal of the writ petition, with no costs awarded.

Key Issues

1. Whether the show cause notice dated 04.04.2016 and the order-in-original dated 04.09.2020 are illegal, arbitrary, and without jurisdiction, thereby violating the fundamental rights of the petitioners? Petitioner's Contention: The petitioners argued that the show cause notice and the subsequent order-in-original were highly illegal, arbitrary, and passed without jurisdiction, thus violating their fundamental rights. They sought to quash these actions. Respondent's Contention: The respondents, represented by the Union of India, CBIC, Principal Commissioner of Customs, and DRI, did not explicitly present their arguments in the provided text. However, the counsel for CBIC submitted a judgment from the Supreme Court in Commissioner of Customs Vs. M/s. Canon India Private Limited (RP(C) No.800/2021 in CA No.1827/2018). The counsel contended that this Supreme Court judgment had definitively settled the issue, rendering the petitioner's claim without merit. The respondents also noted the consistent absence of the petitioner.

Sections Cited

Article 226

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 TENTH DAY OF DECEMBER TWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE SUJOY PAUL AND THE HONOURABLE DR. JUSTICE G.RADHA RANI UJP.IT PETITION N,.\. ratQnli t\E anrl AND 1 Between: 1. lrlr lvlohammed lVuzzamil, S/o: tvlohd Azmatullah, Aged 4!9qt:.36 -Years' Oc.- Cuitors Clearinq Agent. RyO H.No 8-4:369/211i65/101/A, Behind gfirtutnugli C-ommunity Hati Bharat Nagar, Borabanda, Hyderabad-50001 8

2.

Mr. Avula Sai Baba, S/o: A. Anjaiah, Aged about 35 years, Occ: Pvt' - e.piovl", Ryo 1-110iAl80, Gopalri:ddy Nagar, Near RTO Office, Kondapur' Hyderabad-500084 ...PETITIONERS Union of India, Rept., by its Secretary, Ministry of Finance, Government of tnOi", tttortn Biock, Cbniral Secretariit, New Delhi, Delhi 110001 The Central Board of lndirect Taxes and Customs (CBIC), Rept ' by its. . . Charrman, Department of Revenue, N,'lllriglry 9f iil?!99, Government ot lndra' North Block, Central Secretariat, New Delhi, Delhi '1 10001 The Principal Commissioner of Customs, H y-d^era bad, GST Bhavan' L-B Stadium Fioad, Basheerbag, Hyderabad -500004. 4. The Additional Director General

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