M/S. Gjs Infratech Pvt. Ltd And Another v. Union Of India
HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) THURSDAY,THE TWENTY FIFTH DAY OF FEBRUARY TWO THOUSAND AND TWENTY ONE PRESENT THB TIONOURABLE SRI JUSTICE M.S.RAMACHANDRA RAO ;\ND TTIE HONOURABI-E SRI .IUSTICE T.VINOD KUMAR WRITPETITIO\ \O: 17006 OF 2020 Between:
l. M/s. GJS Infratech Pvt. Ltd,4th Floor, Meera Complex, Road No.46, SBH Olficers Colony, Ayyappa Society, Mega Hills, Madhapur, Hyderabad - 500081, Rep. by its Managing Director, Jangam Gopi, S/o. Poshanna, Aged about 50 years.
2. Jangam Gopi, S/o. Poslranna, Aged about 50 years, RJo' 51306, Indu Fortune Fields, Kukatpally, Hyderabad.
...PETITIONERS AND I . Union of India, Through Joint Secretary, Department of Revenue, Ministry of Finance, At North Block, New Delhi - 1 1 0001 .
2. The Central Board of Indirect Taxes and Customs, North Block, New Delhi - ll000l.
3. The Additional Director General, DGGI, HZU,H.No.l-11-22214 Lane Opposite HDFC Bank,Begumpet, Hyderabad - 500016.
4. The Additional/Joint Director, DCGI,HZU, Office of the Additional Director General, DGGI, HZU, H.No.l-11-22214, Lane Opposite HDFC Bank, Begumpet.Hyderabad - 50001 6
5. DeputyDirector,DGGI,HZU, DGGI, HZU, H'No. 1 -1 l -2221 4 Lane Opposite HDFC Bank,Begumpet, Hyderabad - 500016 .
6. Senior Intelligence Officer DGGI, HZU, H.No'1-1 1-22214 Lane Opposite HDFC Bank,Begumpet, Hyderabad-50001 6 .
...RBSPONDENTS Petition under Article 226 of the Constitution of India praying that in the circumstances state<i in the affidavit filed therewith, the High Court may be pleased to issue a writ of Mandamus or any other appropriate writ, order or orders, Direction or Directions to declare the action of the respondents in acting in a coercive manner against the Managing Director and oiher officers of the 1'l petitioner company by summoning them for recording their oral evidence and compelling them to remit alleged tax dues under the threat of arrest, without proceeding for assessment Uiss.73 and "74 of the cGST Act, 2017, as arbitrary, unr.u.onuLl" and violative of Articles l4 aru) 21 of the Constitution of India and to direct the respondents to act in accordance with law and to refrain from taking any coercive action against the Managing Director and other officers of the lst petitioner .o,rpuny without proceeding for completion of assessment U/ss'73 and 74 of CGST Act,20l'7
IA NO: t OF 2020 Petition under Section I5l CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to direct the respondents to permit the petitioners to appear in the presence of their counsel, during the course of enquiry in pursuance to the notice issued U/s.70 of the CGST Act,2017, pending disposal of the Writ Petition IA NO: 2 OF 2020 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to direct the respondents to refrain from taking any coercive action in pursuance to the notice issued U/s.70 of the CGST Act,2017 against the Managing Director and other Officers of the Ist petitioner company without proceeding for completion of assessment U/ss.
73 and 74 of COST Act,2017, pending disposal of the Writ Petition Counsel Ibr the Petitioner(s):SRI. VEDULA SRINIVAS Counsel for the Respondent No.l: NANIAVARAPU RAJESHWAR RAO(ASSGI) Counsel for the Respondent No.2 to 6: SRI B.
TTIE HONOURABLE SRI JUSTICE M.S.RAMACHANDRA RAO AND THE HONOURABLE SRI JUSTICE T. VINOD KUMAR WRIT PETITION No.17006 of 2020 ORDER : (Per Hon'ble Sri Justice M.S. Ramachandra Rao) Heard learned counsel for petitioners and Sri B.Narasimha Sarma, learned Special Senior Counsel for Central Taxes appearing for respondent Nos.2 to 6.
It is stated by learned counsel for respondents that the Spot Summons dt.24-09-2020 issued by the 6'h respondent would be withdrawn and will be superceded by issuance of new summons to be issued by the Competent Authority under the CGST Act, 201 7. Recording the same, this Writ Petition is dismissed. It is made clear that all the contentions of the petitioners and respondents are left open to be raised in the event the petitioner has any grievance against the fresh summons to be issued by the Competent Authority to the petitioner. No costs. As a sequel, miscellaneous petitions pending, if any, shall stand closed.
SD/-K.SAILESTII ASSISTANT REGIS R ,TRUE COPYII SECTION OFFICER l. one cc ro sRI. VEDULA SRINIVAS Advocate [OPUC]
2. One CC to SRI. B. NARASIMHA SARMA Advocate IOPUC]
3. One CC ro SRI. NAMAVARAPU RAJESHWAR RAO(ASSGI) Advocate loPUCl
4. Two CD Copies Avs ^)Jlr ,.< v To,
IIIGH COURT DATED:25/02/2021 tA s ( o 17 l4m 202r z a *
ORDER
* WP.No.l7006 of 2020 DISMISSING THE WP WITHOUT COSTS \b t'k 3\"4