The High Court disposed of a writ petition praying for the return of seized electronic goods and permission to make data copies. Since the electronic goods had already been returned, the court found no live issue and disposed of the petition as infructuous.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
[3311 I
HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction)
MONDAY, THE NINETEENTH DAYOFJUNE TWO THOUSAND AND TWENTY THREE
PRESENT
THE HONOURABLE THE CHIEF JUSTICE UJJAL BHUYAN AND THE HONOURABLE SRI JUSTICE N.TUKARAMJI
WRIT PETITION NO: 582 OF 2023
Between:
M/s. Sushee lnfra and Mining Limited, Bl2l293l82l1l246lal2, Plot No.246lA12, MLA Colony, Road No.12, Banjara Hills, Hyderabad-500034 Represented by its Executive Director A. Jaipal Reddy
...PETITIONER
AND
...RESPONDENTS
Petition under Article 226 of the Constitution of lndiapraying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a writ, order, or direction more particularly one in the nature of Writ of Mandamus directing the Respondents to return the electronicgoods seized, detailed atpara-A of Form INS-02 dated 14-11-2022 drawn by the3rd Respondent
lA NO: 'l OF 2023
Petition under section 151 cpc praying that in the circumstances stated in the affidavit fired in support of the petition, the High court may be preased to allow the Petitioner to make copies of data contained in the erectronic goods seized, following the provisrons of Sub-Section (5) of Section 67 of the Telangana State GST Act.
Counsel for thepetitioner: SRl. G. VIDHYADHAR REDDY
Counsel for the Respondents: SRt. K. BHASKAR REDDY FOR Gp FOR COMMERCIAL TAX
The Court made the following: ORDER
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THE HO N'BLETHE CHIEFIUSTICEUIIAL BH AN
AND
THE HON'BLESRI IUSTICEN.TUKARAMII
W.P.No 582 ot 2023
ORDER.y'',l.1r, l rot l:h rlte{'hie/'lu.treU-1ja/Bhulan)
Hcard Mr. G.VidyadharRcddy, learned counsel for thc
petitioner and Mr. I(.BhaskarReddy,learnedAssistant
Government Plcaderfor (.ommcrcial'fax
\ \
Gricvance expressed bythe petitioner is that all its books of accounts, documents,electronic goods rfz:, were seized on 14.11,.2022 andthose are underthe custody of respondent No.3; the books ofaccounts aod other documents are required fot6ling GST returnsas well as to caliculate thc CSl'tiability ofthe pct-iuoner;in the abscnce thereof, pctitioner is unable tofile the GST returns which may have adverse consequencesupbn the petitioner; though the petitionet hadsubmrtted representationsbefote rcspondents No.1 and 2 forrer.ttn o[ the documents, those have not yet beenrctwned.
Learned Standrng Counselshall obtarninstn-rctions from respondent No.3regarding the grievaoceofthe peurioner.
2
Coutt that the clcctronicg(,.)(ls ,/.., scizcd bv thc rcspondents har.c sincc been rcturned t()(hc fctiu()11er
adjudrcauon
cos ts.
As a seqLrcl, misccllancr,ns pctitions. pending if anv, stand
closed
SD/.V.KAVITHA ASSISTA,'[I REGISTRAR //rRUE coPY/' ,eti{8* .FFI.ER
To,
1 One CC toSri.G. VidhyadharReddv,Advocatg [O|.UC]-
2 i;; cciio-cplorcommerciatTax, Highcourt fbr the State of Telangana. IOUTI
3 Two CD Copies TJ GJP
.
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HIGH COURT
DATED:1910612023
ORDER
WP.No.582 of 2023
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DISPOSING OF THE WRIT PETITION AS INFRUCTUOS.
WITHOUT COSTS.
ut t "J /1.u\il\b
1 issue framed by the court
Whether the electronic goods seized by the Revenue authorities should be returned to the petitioner to enable filing of GST returns.
3 provisions across 3 enactments
M/s. Sushee Infra and Mining Limited
Commissioner of GST, State of Telangana
Joint Commissioner (ST), Begumpet Division
Deputy Commissioner (ST) STU-1
Ujjal Bhuyan
N. Tukaramji
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
