Go Green Infracom vs. The Chief Commissioner Of Central Tax
Facts
The petitioner, GO GREEN Infracom, represented by its Managing Partner, filed a writ petition before the Telangana High Court. The petition challenged an order dated 29.11.2023, bearing reference No. 87/2023-24-Adjn(ADC)-ST, passed by the Additional Commissioner of Central Tax, Rangareddy GST Commissionerate. The petitioner sought to suspend the operation of this impugned order and also prayed for a writ in the nature of Mandamus to declare the order illegal, arbitrary, and violative of natural justice, specifically for not providing an opportunity for a personal hearing. The respondents were the Chief Commissioner of Central Tax and the Additional Commissioner of Central Tax.
Held
The Court did not delve into the merits of the case or the legal arguments presented. The petitioner's counsel sought permission to withdraw the writ petition. The stated reason for withdrawal was to enable the petitioner to file an appeal along with an application for condonation of delay. The respondents' counsel had no objection to this request. Consequently, the Court dismissed the writ petition as withdrawn, granting the petitioner the liberty to pursue the alternative remedy of filing an appeal, including an application for condonation of delay. No costs were awarded. Any pending interlocutory applications were also closed.
Key Issues
1. Whether the impugned order dated 29.11.2023, passed by the Additional Commissioner of Central Tax, is illegal, arbitrary, and in violation of the principles of natural justice, particularly for lack of a personal hearing, as contended by the petitioner? 2. Whether the petitioner is entitled to the relief of suspension of the impugned order and its subsequent setting aside, as prayed for? The petitioner argued that the impugned order was passed without affording them a personal hearing, thus violating principles of natural justice. They sought to have the order declared illegal and arbitrary. The respondents, represented by the Senior Standing Counsel for CBIC, did not raise any specific arguments against the petitioner's plea for withdrawal.
AI-generated summary — verify with the full judgment below
[ 3403 ] HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Juri iction) IMONDAY,THE NINTH DAY OF DECEMBER rWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE SUJOY PAUL AND THE HONOURABLE SRI JUSTICE N.TUKARAMJI WRIT PETITION NO: 344920F 2024 Between: GO GREEN lnfracom, rep by its Managing Partner Sri P. Mahendra Kumar, Age 38 Years, R:/o fi.rucj. s-z-t-z5z,- ptot No. 232' Hariharapuram, Vanasthalipuram, Hyderabad. ...PETITIONER Petition under section 151 CPC praying that in the circumstances state{j in the affidavit filed in support of the petition, the High Court may be pleased to suspendtheimpugnedordervideNo'87t2O23-24-Adjn(ADC)-ST'dated 29.11.2023, in the interest of justice AND 1 The Chief Commissioner of Central Tax, GST Commissionerate, GST Bhavan, H.No. 1-98/7/43, VIP Hills, Jaihind Enclave, [t'4adhapur, Hyderabad'
The Additional Commissioner of Central Tax, Rangareddy GST Commissionerate, Posnett Bhavan, Tilak Road, Hyderabad. ..,RESPONDENTS Petition under Article 226 of the constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High court may be pleased to pass an order or writ particularly, in
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Telangana High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.