M/ S. Ketan Constructions Limited vs. Union Of INDIA
Facts
M/s. Ketan Constructions Limited, the petitioner, filed a writ petition challenging an order-in-original dated August 31, 2023, and a show cause notice dated March 31, 2022, issued by the Additional Commissioner, Central Tax, Hyderabad GST Commissionerate. These actions pertained to the period of July 2017 to June 2018. The petitioner sought to quash these notices and orders, alleging they were arbitrary, illegal, unjust, and in violation of natural justice. The respondents included the Union of India, the State of Telangana, and various GST authorities, including the Directorate General of GST Intelligence (DGGI). The petitioner also sought a stay on the operation of the order-in-original.
Held
The Court did not delve into the merits of the case. The learned Senior Counsel for the petitioner, Mr. Avinash Desai, after arguing for some time, sought permission from the Court to withdraw the writ petition. The Court granted this permission. Consequently, the writ petition was dismissed as withdrawn. No order as to costs was made. The operative direction was to dismiss the writ petition as withdrawn.
Key Issues
1. Whether the order-in-original dated August 31, 2023, and the show cause notice dated March 31, 2022, issued by the Additional Commissioner, Central Tax, Hyderabad GST Commissionerate, are arbitrary, illegal, unjust, and in violation of the principles of natural justice, thus warranting quashing under Article 226 of the Constitution of India. Petitioner's arguments: The petitioner contended that the impugned order and notice were illegal and unjust. While the specific grounds for these contentions were not detailed in the provided judgment excerpt, the prayer indicates a challenge based on procedural fairness and substantive legality. Respondents' arguments: The judgment does not record any specific arguments made by the respondents in response to the petitioner's claims.
AI-generated summary — verify with the full judgment below
Commissioner of Central Taxes Commissionerate H.No- 3-4-11811 Ramanthapur, Hyderabad- 5000'1 3 [ 337e ] ...PETITIONER Hyderabad Audit-1, Elegant Maharaja HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Juri iction) WEDNE AY, THE THIRTEENTH DAY OF DECEMBER TWO THOUSAND AND TWENTY THREE PRESENT THE HON'BLE SRI JUSTICE P.SAM KOSHY AND THE HON'BLE SRI JUSTICE N.TUKARAMJI WRIT PETITION NO.33556 OF 2023 M/ s. Ketan Constructions Limited, Office at. 8-3-1671K1201304. 3rd Floor Kalvan Nagar, Venlure -lll, Erragadda Hyderabad, Telangana- 500018 Represented by its Authorised Sig_natory N.S. Nareshkumar S/ o. N. Subba Rao Aged.about 59 years, Occupation. Sr. lVanager-Technical, Ketan Constructions Limited, F/ o.' 8-3- 1 67 lKl2O I 304, Kalyan Nagar Venture-l I l, Hyderabad-5000 1 8 Between: AND 1 Union of lndia, Represented by its Principal Secretary, Ministry of Finance, Department of Revenue, Office of Ministry of Finance, Room. No. 46, North Block, New Delhi-1 10001
State of Telangana, Represented by its Special Chief Secretary, Finance Secretariat Building, Hyderabad and NR, Customs l st Floor,
Additional Commissioner, Office of Principal Commissioner, Cent
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