Nl/S. Srk Constructions And Projects PVT. LTD.And Another vs. The Union Govt. Of INDIA And 2 Others

WP/1945/2020HC TelanganaGSTCNR HBHC01003843202003 June 2021Bench: T.VINOD KUMAR,M.S.RAMACHANDRA RAO3 pages
AI SummaryWithdrawn

Held

The learned counsel for the petitioners sought to withdraw the writ petition. Permission was accorded by the Court. Consequently, the Writ Petition was dismissed as withdrawn. No costs were awarded. The judgment does not provide any findings on the merits of the case, the legality of the summons, or the arguments presented by either side, as the petition was withdrawn before any substantive adjudication.

Facts

The petitioners, M/s. SRK Constructions and Projects Pvt. Ltd. and Smt. Settipally Rama Devi, filed a writ petition before the High Court. They challenged the issuance of a summons dated January 22, 2020, by Respondent No. 3, the Senior Intelligence Officer of the Directorate General of GST Intelligence, Hyderabad Zonal Unit. The petitioners alleged that the respondent refused to receive their reply to the summons and intimidated them with penal prosecution. They sought a mandamus directing the respondent to receive their reply to the summons.

Key Issues

1. Whether the issuance of Summons by Respondent No. 3, dated 22-01-2020, was illegal and arbitrary, and consequently, whether Respondent No. 3 should be directed to receive the reply from the petitioner covered by the summons. (Question of law and mixed fact and law, turning on the powers of the GST intelligence authorities and the right to reply). Petitioner's Arguments: The petitioners argued that the issuance of the summons was illegal and arbitrary. They contended that the respondent refused to accept their reply and threatened them with penal prosecution, which they considered an unlawful act. They sought a direction for the respondent to accept their response to the summons. Revenue's Arguments: The judgment does not record any specific arguments made by the respondents (Union Govt. of India, Commissioner, and Senior Intelligence Officer).

AI-generated summary — verify with the full judgment below

HIGH COURT FOR THE S r"o";,;131E,95 ][h$jS,ilf Ar HYDERABAD TTIURSDAY, THE THIRD DAY OF JUNE rwo rHousAND AND rwerviv b].ri PRESENT THE HONOURABLE SRI JUSTICE M.S.RAMACHANDRA RAO rHE HoNouRorr. .*i),?.rrcE r.vrNoD KUMAR WRIT ETITIO NO 't9 OF 020 Between: AND 1 2 1 2 Nl/s. SRK Constructions .and.. projects pvt. Ltd.and another, Rep by its, lMana.ging Director, Mr. Settiqaily niui-Xrmui, *S)"o."

6.

Suniu"va Reddv. Aoe_ 57 Years, Occ-Manasins Dir6ctor, nJgd. 'off-ice:'Ft"in;sbi," dffiE;l E nclave, So m aj i g ud a, ti yo"e rabad, id ra n g-a',;a s'iuie'I so ooe z. Smt. SettipallyRama Devi, W/o. Settipally Ravi Kumar, Age_ 52 years, Occ_ Director M/s. SRK Constructions anb irolects Fvt f_iA H"gd. Offi"u_Hut N_o.!Q1, Lumbini Enclave, Somajiguda, ttyOerabid, reii-ngana SiaG -_ 500082. ...PETITIONERS The Union Govt. Of lndia, Represented by-The Chief Secretary, GST Department, Ministry of Corporate Affairs, New Delhi. The Commissioner, Director General of GST lntelligence, Hyderabad Zonal Unit, 1-11-22214. Lane Opp- HDFC Bank Begumpet, Hyderabad - 500016. 3. The Senior lntelligence Officer, (Mr. V. Hemantha Kumar), Director General of GST lntelligence, Hyderabad Zonal Unit, 1-11-22214, L

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