M/S Sri Rajarajeshwara Swamy Devasthanam vs. The Commissioner Of Central Tax
Facts
The petitioner, M/s Sri Rajarajeshwara Swamy Devasthanam, represented by its Executive Officer, filed a writ petition before the Telangana High Court. The petition challenged an order bearing No. 98/2024(GST) dated July 31, 2024, passed by the Joint Commissioner, Central Excise and Service Tax, Medchal Commissionerate. The petitioner sought to declare this order illegal, arbitrary, and against the principles of natural justice, and consequently, to strike it down. An interlocutory application was also filed seeking suspension of the impugned order. The respondents were the Commissioner and the Joint Commissioner of Central Tax, Central Excise and Service Tax, Medchal Commissionerate.
Held
The learned counsel for the petitioner, after arguing for some time, sought to withdraw the writ petition. The withdrawal was sought with liberty to avail the remedy of appeal before the appropriate appellate authority. Furthermore, the petitioner specifically prayed for liberty to file an application before the appellate authority seeking exemption from depositing the requisite amount. The Court, in its order, dismissed the writ petition as withdrawn with the liberty as prayed for. No costs were awarded. The interlocutory applications, if any pending, were also closed.
Key Issues
1. Whether the impugned order No. 98/2024(GST) dated 31.07.2024, passed by the Joint Commissioner, Central Excise and Service Tax, Medchal Commissionerate, is illegal, arbitrary, and against the principles of natural justice? Petitioner's Contention: The petitioner argued that the impugned order was illegal, arbitrary, and violated the principles of natural justice. They sought to have the order struck down. Additionally, the petitioner prayed for liberty to file an appropriate application before the appellate authority for exemption from depositing the requisite amount. Respondents' Contention: The respondents were represented by the senior standing counsel for CBIC. The judgment does not record any specific arguments made by the respondents.
AI-generated summary — verify with the full judgment below
HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Juri iction) FRIDAY,THE FOURTH DAY OF OCTOBER TWO THOUSAND AND TWENTY FOUR THE HONOURABLE SRI JUSTrcE SUJOY PAUL AND THE HONOURABLE SRI JUSTICE NAMAVARAPU RAJESHWAR RAO WRIT PETITION NO: 28059 OF 2024 [3411] its Executive , Vemulawada, Eetween: M/s Sri Rajarajeshwara Swamy Devasthanam, Re Officer,Sri Koppula Vinod, S/o (L) Ramachandra Reddy Rajanna Siricilla District. pbv 9-9-80 ...PETITIONER AND 1. The Commissioner of Central Tax, Cenlral Excise and Service Tax, Medchal Commissionerate, Medchal GST Bhavan,'11-4-64918, Laddikapool, Hyderabad.
The Joint Commissioner, Central Excise and Service Tax, Medchal Commissionerate, Medchal GST Bhavan,'11-4-64918, Laddikapool, HYderabad ...RESP.NDENTS Petition under Article 226 of the Conslitution of lndia praying that in the circumstances stated in the affidavil filed therewith, the High Court may be pleased to pass an order or direction or Writ in the nature of MaMamus duly declaring the impugned order vide No. 98/2024(GST) dated 31 .07.2024, passed by the 2nd respondent herein as illegal, arbitrary and against the principles of natural justace and consequently, struc
The judgment continues below.
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