Sh. Srinivasa Rao Prattipati vs. Union Of INDIA
Facts
The petitioner, Sh. Srinivasa Rao Prattipati, filed a writ petition before the Telangana High Court challenging an order in original dated June 27, 2024, and its summary in Form GST DRC-07 dated July 4, 2024. The respondents included the Union of India, the State of Telangana, the Commissioner of Central Goods and Service Tax, and the Joint Commissioner of Central Goods and Service Tax. The petitioner sought to quash the impugned order and prevent further proceedings. An interlocutory application was also filed seeking a stay on further proceedings pending the disposal of the writ petition.
Held
The Court allowed the writ petition to be dismissed as withdrawn. The petitioner was granted liberty to file an appeal against the impugned order dated June 27, 2024. The Court further observed that if the appeal is preferred within fifteen days from the date of the order, the appellate authority shall decide the appeal on its merits and shall not dismiss it solely on the ground of delay. The Court explicitly stated that no view was expressed on the merits of the case. No costs were awarded.
Key Issues
1. Whether the petitioner should be permitted to withdraw the writ petition with liberty to file an appeal against the impugned order dated June 27, 2024? The petitioner's counsel sought to withdraw the petition, expressing an apprehension that the appeal might not be entertained. The revenue's counsel (for respondent Nos. 3 and 4) stated there was no objection to the petitioner availing the remedy of appeal. The court was therefore faced with the question of whether to allow the withdrawal and grant liberty to appeal, considering the petitioner's apprehension regarding the entertainment of the appeal.
AI-generated summary — verify with the full judgment below
HIGH COURT FOR THE STATE OF TELANGANA AT HYOERABAD (Special Original Juri iction) MONDAY, THE FOURTH DAY OF NOVETVIBER TWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRIJUSTICE SUJOY PAUL AND THE HONOURABLE SRI JUSTIC-E NAMAVARAPU RAJESHWAR RAO [3411] its 36. ...PETITIONER WRIT PETITION NO: 30276 0F 2024 Between: Sh. Srinivasa Rao Prattipati, GS-T]N.^^3g.AGSPPg84BFlZJ-Through Authorized signatory il?5 ' B-2-29!!9?t!' Plot No. 230' Road No' Jubilee Hills, Hyderabad, Telangana- buuu3J AND 1 Union of lndia, Through its Secretary (Revenue).Ministrv of Finance' ;#;ffi;ili n!rl.t",'G Ji""in-',-ei'i oi t no i' N o rth Bl6ck' N ew De I h i- 110001
State of Telangana' Represented by its Principal Secretary Home Department, Secretariat, Hyderabacl
Commissioner, Central Goods and Service.Tax' HyO-e1i!1! GST Bhavan' Lal " 6Iiiii,it-sGoii,r-noia, e'sheerbash' Hvderabad- 500004
Joint Commissioner, Central Goods and Service Tax' Hyderabad-9^S^T^ ' Bhavan, Lal Bahadurli;iilil;;, Bisheerbagh, Hyd-erabad- 500004 ...RESPONDENTS Petition under Article 226 of the Constitution of lndia praying that in the circumstancesstatedintheaffidavitfiledtherewith,theHighCourtmaybe pleased to i. lssu
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