M/S. Colors Out Door Advertising vs. The Assistant Commissioner Of Central Tax
Facts
The petitioner, M/s. Colors Outdoor Advertising, filed a writ petition challenging an order passed by the Commissioner of GST and Central Tax, Hyderabad Appeals-II Commissionerate. The petitioner sought to declare the non-refund of service tax paid under a mistake of fact for the financial year 2017-2018, through Challan No. 36308 dated 06.07.2017, as illegal and a violation of Article 265 of the Constitution of India. The petitioner also filed an interim application seeking a direction to the respondent to refund the service tax paid under mistake of fact for the said financial year. The respondent is the Assistant Commissioner of Central Tax, Tarnaka GST Division.
Held
The Court did not decide the substantive issues raised in the writ petition. The learned counsel for the petitioner, after arguing for some time, sought permission to withdraw the writ petition. The Court granted this request. Consequently, the writ petition was dismissed as withdrawn. No order as to costs was made. The Court did not make any findings on the legality of the non-refund or the applicability of Article 265 of the Constitution. The interim application, if any, would also stand closed with the dismissal of the main petition.
Key Issues
1. Whether the non-refund of service tax paid under a mistake of fact for the financial year 2017-2018 is illegal and in violation of Article 265 of the Constitution of India? The petitioner argued that the tax was paid under a mistake of fact and therefore, its retention by the revenue is illegal and unconstitutional. The petitioner sought a declaration to this effect and a direction for refund. The respondent's contentions are not recorded in the judgment.
AI-generated summary — verify with the full judgment below
[ 337e ] IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Originil Juri iction) MONDAY, THE FOURTH DAY OF DECEMBER TWO THOUSAND AND TWENTY THREE PRESENT THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE N.TUKARAMJI WRIT PETITION NO:41964 OF 2022 Between: M/s. Colors Out door advertising, Rep by its Partner S/O P. Sambasiva Rao aqed about 5BYrs R/o. H.No 1-g-485t1, LatithadgarAdikmet Hyderabad 500044 ...PETITIONER AND The Assistant commissioner of Central Tax, Tarnaka GST division,2nd Floor Elegant Edifice 3-4-'l 18/2 NR,Ramanthapur, HYDERABAD -500013 ...RESPONDENTS Petition under Article 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue the Writ of Certiorari or any other appropriate Writ or order or direction by set asiding the orders passed by THE COMISSIONER OF G.S.T and CENTRAL TAX HYDERABAD APPEAL.II COMMISSIONERATE, IN APPEAL NO. 2812021(SC) ST 464 vide ORDER -lN-APPEAL NO. HYD - SVTAX-SC-AP2-020- 22-23-ST dated'1410712022 and declare the Non refund of Tax by Paid under mistake of fact for the Financial Year 2017 -20 18 through Challan No 363
The judgment continues below.
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