Writ petition challenging a summons under CGST Act where petitioner was called for service tax. Court dismissed petition as withdrawn after summons was withdrawn by the first respondent.
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HIGH COURTFOR THE STATEOF TELANGANA AT HYDERABAD
(Special Original Jurisdiction)
TUESDAY, THE TWENTIETH DAY OF APRIL
TWO THOUSAND AND TWENTY ONE
PRESENT
THE HON'BLE SRI JUSTICE M. S, RAMACHANORA RAO AND THE HON'BLE SRIJUSTICE T. VINOD KUMAR
Between:
WRIT P ETITION NO: 7111 0F 2021
AND
lVr. V.Ravinder Rao. S/o. Sri R V.Kishan Rao, Aged 63 years. Rlo ,B_2_31llM, Road No. 14,Banjara xiris,-nvoeiatai:5doo"ifilirrdr;;. " ". ;;il.;
..,RESPONDENTS Petition under Article 226 of the Constitution of lndia praying that in the crrcumstances stated in the affidavit fired therewith, the High court may be preased to issue a writ' order or Direction one in the nature of Mandamus decraring the summons dated 16103/202 1 (received on 1910312021), issued by the l st Respondent in oc No' 5712021 (DrN 2021.356'NOOOO333FBB), in terms of sec, .14 0f the centrar Excise Acr, 1944 as made appricabre to service Tax matters vide sec. g3 0f the Finance Act' 1 g94 r/w sec. 174(2) ot the centrar Goods and services Tax Act, 2017, whereby, the petitioner is directed to appear before the 1st Respondent, despite being informed that the petitioner is not riabre for payment of service Tax, in view of the reverse charge mechanism, as bad in raw, arbitrary, mechanicar, viorative of principres of naturar justice, without jurisdiction, barred by rimitation and in direct vioration of the interim orders passed by this Hon,bre court, set aside the same, and consequen'y direct the Respondents to drop a, further proceedings in this regard.
2
IA NO: oF 20 Petitlon under Section151CPC prayingthat in the circumstances stated in the affidavit filedin support of the petition,the High Court maybe pleasedto stay all furtherproceedings,pursuanttotheSummonsdatedl6/03/2021(receivedon 1gt[3l2l21),issued by the'1st Respondentin OC No57l2o21 (DlN. 2021O356YNOO0O333FBB)'pendingdisposal of the aboveWritPetition
Counselfor the Petitioner:SRIA' V' A' SIVAKARTIKEYA
Counselfor Respondents: SRI B' NARASIMHASARMA
The Courtmadethe following:ORDER
THE HOl*OUIiABLESRI JUSTICEM'S'RAMACHANDRARAO
ANI)
THE HO};OUR,\BLESRI JUSTICE T. VINOD KUMAR
,'JIr[] PE'IITION No'711 I o12021
ORDER :(Pel I lon'blc Sri JLrsticeNI.S. Rarrachandra Rao)
Leamedcounsel lorpetitionerstates that the irnpugned SUMIIOIlS dt.16-03-202I have been withdrawnby the 1't respondent and so the clr':scr inthe Writ Petitionnolongersurvivesfor adjudication.
Recordin, the sa:ne, thisWrit Petition is dismissedas
withdrawn. Nc,.)sts
As a see1u, :, tnis,cellaneouspetitiorrspending, if any, shallstand
closed.
SD/- T.TIRUMALADEVI ASSISTANT REGISTRAR //TRUE COPY// (i, SECTION OFFICER
I
To, 1. One CC to Sri A.V.A.SivaKartikeya/Advocate IOPUC] - 2. One dC 6 S;i ri'r.luta.irr,"Sarnia,'SC for Cuitoms& Central Excise [OPUC] 3. Two CD Copies MBC +-
HIGH COURT
DATED: 2010412021
1
H6. S r4 l(.
+)<br>(f 01,j..': it21 .Cl
*{'
ORDER
WP.No,7111 ot 2021
DISMISSING THEWRIT PETITIONAS WITHDRAWN,
WITHOUT COSTS,
Y6t
0
Mr. V. Ravinder Rao
Superintendent of Central Tax, Punjagutta
The Principal Commissioner
The Principal Commissioner
The Principal Commissioner
M. S. Ramachandra Rao
T. Vinod Kumar
As recorded by the court registry
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