M/S. Mallikarjuna Traders vs. Union Of INDIA And 4 Others

WP/3087/2020HC TelanganaGSTCNR HBHC01005806202003 June 2021Bench: T.VINOD KUMAR,M.S.RAMACHANDRA RAO7 pages
AI SummaryRemanded

Held

The High Court disposed of both writ petitions with similar directions as a previously decided similar writ petition (W.P. No. 18660 of 2020). The Court directed the respective petitioners to submit their explanations to the notices issued by the 4th respondent (NAA) within eight weeks from the date of the order. The petitioners were permitted to raise all available legal defenses in their explanations. The 4th respondent (NAA) was directed to consider these explanations and pass a reasoned order in accordance with the law, communicating it to the petitioners. The Court also stated that any request for a virtual or physical hearing by the petitioners should be considered by the 4th respondent. The Court explicitly made no observations on the contentions of either party, and any interim orders previously granted were vacated. The Court did not decide on the legality or arbitrariness of the notices themselves, deferring this to the NAA's reasoned order.

Facts

The petitioners, M/s. Asian GPR Multiplex and M/s. Mallikarjuna Traders, filed writ petitions challenging notices issued by the National Anti-Profiteering Authority (NAA) and the Directorate General of Anti-Profiteering (DGAP). Specifically, WP No. 2588 of 2020 challenged a notice dated 16.12.2019 from the NAA and a notice dated 08.07.2019 from the DGAP. WP No. 3087 of 2020 challenged a notice dated 16.12.2019 from the NAA and a notice dated 24.12.2019 from the DGAP. The petitioners sought to declare these notices illegal, null, void, and arbitrary. The revenue authorities were the respondents. The procedural history involved interim orders being granted, which were later vacated.

Key Issues

1. Whether the notices issued by the National Anti-Profiteering Authority (NAA) and the Directorate General of Anti-Profiteering (DGAP) to the petitioners are illegal, null, void, and arbitrary, thereby warranting a writ of mandamus. Petitioner's Argument: The petitioners contended that the notices issued by the respondents were illegal, null, void, and arbitrary and sought to quash them. They did not explicitly detail their arguments beyond this assertion in the provided text. Revenue's Argument: The respondents, including the Union of India, DGAP, Principal Commissioner, and NAA, sought to vacate the interim orders granted to the petitioners and have the writ petitions dismissed. They did not explicitly detail their arguments beyond this assertion in the provided text.

Sections Cited

Article 226

AI-generated summary — verify with the full judgment below

HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) THURSDAY, THE THIRD DAY OF JUNE TWO THOUSAND AND TWENTY ONE PRESENT THE HONOURABLE SRI JUSTICE M.S.RAMACHANDRA RAO AND THE HONOURABLE SRI JUSTICE T.VINOD KUMAR WRIT PETITION NOS: 2588&3087 0F 2020 wP NO. 2588 0F 2020 Between: M/s. Asian GPR Multiplex, Nizampet X Roads, Kukatpally Hyderabad - 5OO 072 Rep. by its authorised signatory Narayan Das Narang ...PETITIONER Union of lndia, Rep. by Department of Revenue Ministry of Finance, New Delhi Directorate General of Anti-Profiteering, (Central Board of lndirect Taxes and Customs) Department of Revenue, Ministry of Finance Second Floor, Bhai Vir Singh Sahitya Sadan Bhai Vir Singh Marg, Gale Market , New Delhi Principal Commissioner, Medchal Commissionerate, Medchal GST Bhavan 1 1-4- 649/8, Lakdi-ka-pool, Hyderabad National Anti-Profiteering Authority (GST), (Deptt. of Revenue, Ministry of Finance Government of lndia), 6th Floor, Tower-1 Jeevan Bharti Building, Connaught Place New Delhi - 110 001 Commissioner of Police and Licensing Authority, Cyberabad, Hyderabad ...RESPONDENTS Petition under Article 226 of the Constitution of lndia praying that in the ci

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