Assistant Commissioner of Central Tax (Prosecution) Vs Sri Bala Reddy — Telangana HC (2025) — LawSathi Research

Assistant Commissioner of Central Tax (Prosecution) Vs Sri Bala Reddy — Telangana HC (2025) — LawSathi Research

What the court decided

AI extract

Outcome

None; the writ appeal is dismissed without costs and the appellants are expressly left free to approach the appropriate forum.

Issue for consideration

Whether the intra-court Writ Appeal / Letters Patent Appeal under clause 15 of the Letters Patent against the order of the learned Single Judge in WP No. 11167 of 2023 (a writ court that exercised judicial review in relation to criminal law, seeking certiorari to quash criminal complaint C.C.No. 124 of 2018) is maintainable.

Court's answer

In view of the judgments in Ram Kishan Fauji v. State of Haryana ((2017) 5 SCC 533), State of Telangana v. Tushar Vellapally (2023 SCC OnLine TS 334) and the Gauhati High Court judgment in Deba Prasad Dutta v. State of Assam, the Writ Appeal / Letters Patent Appeal is not maintainable against the order of the writ court when it examined a criminal matter.

Ratio / Principle

Admission is declined; accordingly the Writ Appeal is dismissed without costs, and this order will not come in the way of the appellants approaching the appropriate forum.

Detailed headnote1 paragraphs

High Court for the State of Telangana at Hyderabad (Sujoy Paul, Acting Chief Justice, authoring, with Renuka Yara, J) — Writ Appeal No. 166 of 2025, decided 17-03-2025. The GST/tax authorities (Assistant Commissioner of Central Tax (Prosecution), Ranga Reddy GST Commissionerate; Chief Commissioner, GST, Central Excise and Customs Hyderabad Zone; Superintendent (Anti Evasion)) appealed under clause 15 of the Letters Patent against the Single Judge's order dated 18-10-2023 in W.P.No.11167 of 2023, which arose from a writ petition praying for certiorari to quash criminal complaint C.C.No. 124 of 2018 pending before the Special Judge for Economic Offences, City Criminal Courts, Nampally, Hyderabad. Holding: relying on Ram Kishan Fauji v. State of Haryana, (2017) 5 SCC 533, State of Telangana v. Tushar Vellapally, 2023 SCC OnLine TS 334, and Deba Prasad Dutta v. State of Assam (Gauhati High Court), a writ appeal/Letters Patent Appeal is not maintainable against an order of the writ court when it examined a criminal matter. Admission declined; writ appeal dismissed without costs; the pending interlocutory application (Section 151 CPC) seeking suspension of the single judge's order stands closed; appellants left free to approach the appropriate forum.

[³⁴⁴⁶ I

HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD

MONDAY, THE SEVENTEENTH DAY OF MARCH TWO THOUSAND AND TWENW FIVE

PRESENT

THE HONOURABLE THE ACTING CHIEF JUSTTCE SUJOY PAUL AND

THE HONOURABLE SMT JUSTICE RENUKA YARA

WRIT APPEAL NO: 166 OF 2025

Writ Appeal under clause 15 of the Letters Patent prefened against the Order dated 1811012023 in W.P.No.11167 of 2023. on the file of the High Court.

Between:

Assistant Commissioner of Central Tax (Prosecution), Ranga Reddy GST Commissionerate, Posnett Bhawan, Ramkote, Tilak Road, Hyderabad - 500 001.

The C-hief Commissioner, GST, Central Excise and Customs Hyderabad Zone 3. Superintendent (Anti Evasion) Office of the Commissioner of Customs and Central Excise Hyderabad lV Commissionerate, Posnett Bhavan, Hyderabad

....APPELLANTS/RESPONDENTS

AND

Sri Bala Reddy, S/o. Late Gopu lrma Reddy, Aged about 55 years, Occ; Business, Rlio. H.No. 838, Vivekanadanagar Colony, Kukatpally, Hyderabad.

....RESPONDENTS/WRIT PETITIONER

|.A.NO:2 OF 2025

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 suspend the Order passed in WP No. 11167 ot 2023 daled 18-10-2023 pending disposal of this writ appeal.

Counsel for the Appellants : SRI DOMINIC FERNANDES (SENIOR STANDING couNSEL FOR CB|C)

Counsel forthe Respondents : SRI P.ANWESH REDDY The Court made the following ORDER

It

THE HON'BLE^{THE ACTINGCHIEF JUSTICE SUJOYPAUL} AND THE HON,BLE^{SMT.JUSTICERENUKA YARA}

WRIT APPEAI, No.L66^{of 2025}

JUDGMENT: (Pe:r the Hon'ble the Acting^{Chief JusticeSujog Paul)}

SriDominicFemandes,learnedSeniorStanclingCounselfor CBIC, for the^{appr:llantsand Sri P'Anwesh Reddy,learnetl counsel} for the respondent.

Heard on adln^ission.

This Intra-court^{Appeal takes exceptionto the order of learned} Single Judge^{pas:;ed in WP.No.11167 of 2023, dated 18 10'2023'} Before the learned^{Single Judge, writ of certiorariwas pra'red for to} quash the criminal complaint^{and furtherproceedings pert-ainingto} C.C.No. 124 of 20 18^{pending on the hle of Special} 'ludge^for Economic Offences, City^{Criminal Courtsat Nampally, Hl'derabad'} Thus, essentially, Writ^{Appeal is arisingout of writ petitiorL,wherein} the learned writ court^{exercisedits power of judicirllreview} in relation to Crim inal^Law.

In view of the^{judgment of the Supreme CouLrt in Ram Kishan} Fauji v. State of Haryanal^{and the judgment of High C'rurt for the} State of Telangana in State^{of Telangana v. Tushar Vellapally2and}

r (2017) 5 SCC 533

2 2023 SCC Onl.ine '1'S 334

2

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the Gauhati^{High Court in Deba Prasad Dutta v' State of Assam3'the} Writ Appeal /Letters^{Patent Afpeal is not maintainable against the} order of the^{writ court when it examineda criminal matter'}

Admission^{is declined}

Accordingly,^{the Writ Appeal is dismissed'However'this order} will not come^{in the way of appellantsto approach the appropriate} forum. No^costs.

Interlocutory^{applications,if any pending' shall alsostand}

closed

3 2023 sc^{C.OnLileGau 3615:AlRzoza Gau 30}

SD/-K.SAILESHI D PUTY^REGISTRAR

//TRUE^COPY//

SECTION^OFFICER

To

One CC^{to SRI DOMINIC FERNANDES (SENIOR STANDING COUNSEL} FOR CBIC)^{AdvocateIOPUCI} 2. b;;cci;'sir^{p'nr'rWEsiiEoov' Advocate[oPUC]}

Two^{CD CoPies} SA LS (k

3 2023 SCC onLine Gau^{36I5:AIR2024Gau 30}

HIGH COURT

I

DATED:1710312025

JUDGMENT

WA.No.166 o12025

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DISMISSING THE W.A

WITHOUT COSTS.

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