Sridhar Jadav vs. Telangana State Road Transport Corporation
Facts
The petitioner, Sridhar Jadav, a licence holder of a hotel at the TSRTC Bus Station in Nirmal, challenged the demand for Goods and Services Tax (GST) on his canteen. He contended that this demand was illegal, unwarranted, contrary to the terms of his licence agreement, and violated principles of natural justice and constitutional rights. The petitioner sought a declaration that he was not liable to pay GST for his canteen operations as per the licence deeds. The Telangana State Road Transport Corporation (TSRTC) and its Regional Manager were the respondents. The petitioner filed an interim application (I.A. No. 1 of 2018) seeking to restrain the respondents from demanding and collecting GST pending the disposal of the main petition. An interim order was granted on 24.10.2018.
Held
The Court considered the submission made by the learned counsel for the petitioner, who stated that the petitioner intended to withdraw the writ petition and sought leave of the Court for withdrawal. The Court, duly considering this submission, dismissed the Writ Petition No. 37695 of 2018 as withdrawn. Consequently, the interim orders that were granted by the Court on 24.10.2018 in I.A. No. 1 of 2018 were vacated. No order as to costs was made. The judgment does not delve into the merits of the petitioner's arguments regarding the legality of the GST demand or its contravention of the licence terms or constitutional provisions, as the petition was withdrawn.
Key Issues
1. Whether the demand for GST on the petitioner's canteen, operating under a licence from TSRTC, is illegal and without jurisdiction, contrary to the licence terms and constitutional provisions (Articles 14 and 21)? Petitioner's Arguments: The petitioner argued that the demand for GST was illegal and beyond the jurisdiction of the respondents. He contended that the demand was contrary to the terms and conditions stipulated in the licence deeds for operating the hotel/canteen. Furthermore, he asserted that the action violated principles of natural justice and constitutional rights guaranteed under Articles 14 and 21 of the Constitution of India. The petitioner sought a declaration of non-liability to pay GST based on the licence agreement. Respondents' Arguments: The judgment does not record any specific arguments made by the respondents (TSRTC and its officials).
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F * *,I l HIGH couRT Fon rue srATE oF TELANGANA AT H | (Sneciat original Juri iction)
WdDNE AY, THE TENTH DAY OF APRIL l32s2l YDERABAD TWO THOUSAND AND TWENTY FOUR | "RESENT I rHe H6N'ele MRS JUSTIcE SUREPALLI NANDA l**,, "=t,r,o* "o..runu o' 'o'''
Between: il Sridhar Jadav, S/o. Bfrojarao, Aged about years, Licence Holder of i) Hotel, at i|fiii B;; Stt'";: rrl-ifm'at, Nirmal Town and Mandel, Nirmal District' TS' I ..PErtrtoNER ,^"?il":*,gru#:*J,.8fl :i:["f+f ,i:tii;Li,,l{i,:"Yj",.,f ',iJ!}?:,T,1 , I^:" Reqional ,,l"nrnur, Telangana State Road rransport corporation'
Adilabad-RegiorilRditaOaO District, TS. [ "'RESP.NDENT' petition under Article 22G oI the Constitution of lndia praying that in the circumstances .tut"ofin the affidavit fired therewith, the High court may be pleased to issue a V{rit of Mandamus or any other appropriate writ' order or Direction ,ore pa.ticr-#arry one in the nature of writ of mandamus, to decrare the , iileoar action or ftre rehonoent authorities herein, in demanding the petitioners to ,.." ,n" Goods and st[.r,"" Tax (GST), in_respect of their canteen as mentioned ,. rn. ""r." titre. ar# the affidavit is without juri iction, highly unwarranted' ,
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