M/S Gmr Aero Technic Limited And Another vs. Union Of INDIA And 4 Others
Held
The learned counsel for the petitioners sought permission to withdraw the writ petition with liberty to file a fresh writ petition. Consequently, the Court dismissed the writ petition as withdrawn, granting the liberty as prayed. Miscellaneous petitions, if any, were also closed. No order as to costs was made. The Court did not decide on the merits of the case or the legality of the GST intelligence proceedings.
Facts
The petitioners, M/s GIVR Aero Technic Limited and another, filed a writ petition challenging the proceedings dated December 27, 2019, issued by Respondents No. 3 and 4 (Director General of GST Intelligence and Additional Director General of GST Intelligence). These proceedings summoned the petitioners to submit GST details for the period from July 2017 to date. The petitioners argued that this action was illegal, arbitrary, unconstitutional, and without jurisdiction, especially in light of a previous order by the High Court in W.P. No. 18243 of 2019, dated August 22, 2019, which had stayed earlier proceedings dated July 23, 2019, and a corrigendum dated July 25, 2019. The petitioners sought to set aside these actions and direct the respondents to drop further proceedings.
Key Issues
1. Whether the action of Respondents No. 3 and 4 in issuing proceedings dated December 27, 2019, and summoning the petitioners for GST details from July 2017 onwards is illegal, arbitrary, unconstitutional, and without jurisdiction, particularly in light of the prior stay order in W.P. No. 18243 of 2019. Petitioner's Contention: The petitioners argued that the impugned proceedings were illegal, arbitrary, unconstitutional, and without jurisdiction. They contended that these actions were contrary to the orders passed by the High Court in W.P. No. 18243 of 2019, which had stayed earlier proceedings. They sought to have all such actions set aside and further proceedings dropped. Revenue's Contention: The judgment does not record any specific arguments from the respondents.
AI-generated summary — verify with the full judgment below
HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) FRIDAY, THE FOURTH DAY OF SEPTEIVBER TWO THOUSAND AND TWENTY PRESENT THE HON'BLE THE CHIEF JUSTICE SRI RAGHVENDRA SINGH CHAUHAN AND THE HON'BLE SRI JUSTICE B. VIJAYSEN REDDY WRIT PETITION NO: 626 OF 2020 Between: 2 Ir//s Glt4R Aero Technic Limited and another, plot No.1, GMR Hyderabad Aviation SEZ Limited Rajiv Gandhi lnternational Airport Sharirshabad, Hydera bad-5001 08 Rep by its Authorized Signatory Mr. K. Venkat Ramana.
Ir,//s GIVR At Cargo and Aerospace Engine-ering Ltd., (formerly known as GII/R Aerospace Engineering Ltd.) Plot No 1, GMR Hyderabad Avidtion SEZ Limited Rajiv Gandhi International Airport Shamshabad, Hydera bad-5001 08 Rep. by its authorised signatory lt'4 r' K Venkat Ramana ...'ETITI.NERS AND 1 2 3 4 5 Union of lndia, Through the Secretary, Ministry of Commerce and lndustry SEZ Section, Udyog Bhawan, New Delhi 110 107 .
Union of lndia, Through the Secretary Ministry of Finance, Department of Revenue, Udyog Bhawan, New Delhi.
Director General of GST lntelligence, Hyderabad Zonal Unit, H. No.1-11-22214, Lane Opp. HDFC Bank, Begumpet, Hyderabad, Telangana 500016 Additional Direclo
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