N.Sreedhar Rao vs. Telangana State Road Transport Corporation
Facts
The petitioners, who are license holders of various stalls (canteens, diary products, bakery, hot chips, popcorn) located in bus stations managed by the Telangana State Road Transport Corporation (TSRTC), filed a writ petition challenging the demand by TSRTC to pay Goods and Services Tax (GST) on their respective stalls. The petitioners contended that this demand was without jurisdiction, contrary to their license agreements, and violative of their constitutional rights. TSRTC, represented by its Vice Chairman and Managing Director and Regional Managers, was the respondent. The writ petition was filed in 2018. An interlocutory application was also filed seeking interim directions not to demand GST pending disposal of the writ petition. TSRTC later filed an application to vacate the interim order and dismiss the writ petition.
Held
The Court noted that the learned counsel for the petitioners and the learned Standing Counsel for TSRTC jointly represented that the issue in the writ petition had been settled between the parties. This settlement was arrived at before the Lok Adalat on September 2, 2024. Consequently, the Court disposed of the writ petition in terms of this settlement. No order as to costs was made. Miscellaneous petitions pending in the writ petition were also closed.
Key Issues
1. Whether the demand by the Telangana State Road Transport Corporation (TSRTC) for the petitioners to pay GST on their respective stalls is without jurisdiction, contrary to the terms and conditions of the license deeds, and violative of Articles 14 and 21 of the Constitution of India? Petitioner's Arguments: The petitioners argued that the demand for GST by TSRTC was illegal and unwarranted. They contended that the action was without jurisdiction, violated the principles of natural justice, and was contrary to the specific terms and conditions of their license agreements. They also asserted that the demand infringed upon their fundamental rights guaranteed under Articles 14 and 21 of the Constitution. Revenue/State's Arguments: The judgment does not record any specific arguments made by the respondents (TSRTC).
AI-generated summary — verify with the full judgment below
l, l li 132521 HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (SPecial Original Juri iction) MONDAY, THE ELEVENTH DAY OF NOVEMBER TWOTHOUSAND AND TWENTY FOUR,. PRESENT THE HONOURABLE MRS JUSTICE SUREPALLI NANDA WRIT PETITION NO:1 6565 0F 2018 Between:
N.Sreedhar Rao, Son of late Venkat Rao, Aged about 62 years, Licence Holder of Canteen i" koO"i'6'i St'ilon' Cintd"-n in Narketpally Bus Station ;;Jc;;i";; i;Jeocrrerra aus Siation' resident of Hvderabad'
N. Mithun Rao. son "i'5'iin'in'"' Aged about 30'vears' License Holder of Diary Products "nd il;#'i3t;il C;;t'""" i; Survafet Hi-Tech Bus Station' Suryapet. - - ^ ^^,J ^h^, ,+ . e^ vaerq I icense
M.S.Sudhindra Aras, Son of H s Srinivas' Aged about 35 years' License Hotder of Barery and""d*J"ti sirlr in Jedcfierla Bus station. Jedcherla' It4ahabubnagar District.
C.Sateesh, Son of B.tarthikeya, Age-d about 32 years License Holder of Hot chips and Popcorn il'iij;Jn?'i'"il'i-Siation' Jedcherla' Mahabubnagar District. ...'ET'T.ONERS AND 1. Telangana State Road Transport Corporation' Reoresented bv its Vice chairman and ttlanaging' 6i;"titi;,-d"! Bhivan' viusrreerabad' Hvderabad'
Reoional [VIanaser, l;i;'";;;; si;L R
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.