Sri Durga Bhavani Enterprises vs. The State Of Telangana
Facts
The petitioner, Sri Durga Bhavani Enterprises, filed a writ petition before the High Court of Telangana. The petition challenged the action of respondents 2 to 4 (Greater Hyderabad Municipal Corporation and its officials) in contemplating to issue tender notices for providing manpower supply services. The petitioner contended that these tenders were being contemplated without including the Goods and Services Tax (GST) component or obtaining an Advance Ruling on the applicability of GST for such services. The petitioner sought a direction to the respondents not to issue such tenders. The respondents included the State of Telangana and the Assistant Commissioner (State Tax).
Held
The Court did not delve into the merits of the case or decide the issues raised. The learned counsel for the petitioner sought permission from the Court to withdraw the writ petition. The petitioner requested liberty to file a fresh writ petition if tenders are subsequently issued without including the GST component. The Court granted this permission. Consequently, the writ petition was dismissed as withdrawn, with liberty granted to the petitioner as prayed for. No order as to costs was made. Any pending miscellaneous applications were also closed.
Key Issues
1. Whether the action of respondents 2 to 4 in contemplating to issue tender notices for manpower supply services without including the GST component or obtaining an Advance Ruling under Section 97(2) of the CGST Act, 2017, is illegal, arbitrary, and violative of the principles of natural justice? Petitioner's Arguments: The petitioner argued that the respondents' contemplated action was illegal and arbitrary. They contended that the tenders should either include the GST component or an Advance Ruling should be obtained regarding the applicability of GST to the manpower supply services. The petitioner relied on Section 97(2) of the CGST Act, 2017, which deals with the Advance Ruling mechanism. Respondents' Arguments: The judgment does not record any specific arguments made by the respondents. The counsel for the respondents were present, but their contentions are not detailed in the provided text.
Sections Cited
Section 97(2)
AI-generated summary — verify with the full judgment below
HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original J uri iction) IVONDAY, THE FOURTEENTH DAY OF N/ARCH TWO THOUSAND AND TWENTY TWO PRESENT THE HONOURABLE SMT JUSTICE LALITHA KANNEGANTI WRIT PETITION NO:12984 OF 2022 Between: Sri Duroa Bhavani Enterprises. a partnership firm. Rep by it's Partner_8. Aruna, H.No 8-"8-40i4, Dilshuk Nagar. Near SV ltrlodel school, chintal, near tsalanagar, Hyd era bad. ...PETITIONER AND 1. The State of Telangana, tvlunicipal Administration And Urban Develo_Pment oepartmenl, secreiariai, Saifabad, Hyderabad, rep. by it's Principal Secretary.
Greater Hyderabad lr,4unicipal corporation, rep. by it's commissioner Special Officer, Tank bund, HYderabad.
The superintending Engineer-ll, Greater Hyderabad Municipal corporation, Hyderabad. 4.TheSuperintendingEngineer,secunderabadZone,GreaterHyderabad Municipal Corporation, Hyderabad.
The Assistant commissioner ( state Tax), Basheerbagh-1 circle, 1st Floor, - OfJ xjf"i'a Hotel, Nampally Station Road, Abids, Hyderabad' ...RESPONDENTS Petition Under Article 226 of lhe constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High court may be ple
The judgment continues below.
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