Dismissed

M/s. Simra Container Lines Pvt. Ltd. v. The Additional Commissioner of Central Tax And Commissioner (In-Situ)

Telangana HC7 Oct 2025WP/19932/2025

Case brief

AI extract

What is this about?

The petitioner sought to quash a Final Audit Report and Show Cause Notice under the CGST Act, 2017. Upon request by the petitioner's counsel and with no objection from the respondents, the Court dismissed the writ petition as withdrawn with liberty to the petitioner to participate in the pending adjudication proceedings.

What did the court decide?

Petition dismissed as withdrawn with liberty to participate in adjudication proceedings; no order as to costs.

M/s. Simra Container Lines Pvt. Ltd. Vs The… — GST and Indirect Tax | Telangana HC (2025)

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[³⁴⁸⁸ ]

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IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction)

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TUESDAY,THE SEVENTH DAY OF OCTOBER TWO THOUSAND AND TWENTY FIVE

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PRESENT

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THE HONOURABLE THE CHIEF JUSTICE APARESH KUMAR SINGH AND THE HONOURABLE SRI JUSTICE G.M. MOHIUDDIN

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WRIT PETITION NO: 19932 OF 2025

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Between:

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M/s. Simra Container Lines Pvt Ltd, Having its Regd. Office at Flat No.^.104, Futnani Towers, Sy No. 74lA, Suchitra Road, Jeedimetla, Hyderabad - 500 067 Rep. by its Authorised Signatory IVlr. Rahman Mujbul

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...PETITIONER

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AND

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The Additional Commissioner of Central Tax And Commissioner (ln-Situ), O/o. Commissioner of Central Tax (Audit - ll) Commissionerate, Hitech City, Hyderabad

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The Joint Commissioner of Central Tax, O/o. Commissioner of Central Tax (Audit - II) Commissionerate, Hitech City, Hyderabad

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The Assistant Commissioner of Central Tax, Circle - lV, O/o. Commissioner of Central Tax (Audit - ll) Commissionerate, Hitech City, Hyderabad

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The Superintendent of Central Tax, Circle - lV, O/o. Commissioner of Central Tax (Audit - ll) Commissionerate, Hitech City, Hyderabad

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The Union of lndia, Represented by its Secretary Ministry of Finance, North Block, New Delhi - 1'10 001

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.,.RESPONDENTS

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Petition under Article 226 of lhe Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue an appropriate Writ, Order or Direction, more particularly a Writ in the nature of CERTIORARI, calling for the records pertaining to the impugned Final Audit Report vide FOR[/ GST ADT - 02 Dt 12.06.2025 issued by the 3rd Respondent, and consequential Show Cause Notice No.1712025-26 (ADC)-GST vide DlN. 20250656YS0000999852 DL 27.06.2025 issued by the 1't Respondent for the tax periods 2018-19 to 2O22-23 Uls.74 of CGST Act,2017 and quash the same as being illegal, arbitrary, violative of the provisions of the

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_..--),

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CGST Act, without^jurisdiction and barred by limitation under the provisions of' CGST Act,2017

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lA NO: 2 OF 2025

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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 STAY all further proceedings pursuant to Show Cause Notice No.1712025-26 (ADC)-GST vide DlN. 20250656YS0000999852 Ot. 27.OO 2025 issued by the 1st Respondent for the tax^periods 2018-19 lo 2022-23 Uls.74 of CGST Act,2017 pending disposal of the present Writ Petition

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Counsel for the Petitioner: SRl. K. VASANTH RAO

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Counsel for the Respondent Nos. 1to4: SRI DOMINIC FERNANDES (senior standing counsel for CBIC)

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Counsel for the Respondent No.5: SRI N. BHUJANGA RAO,

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DY. SOLICITOR GENERAL OF INDIA

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The Court made the following: ORDER

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I t

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THE H^ON 'BLE^THEC 4IEF^{JqQ]qqESRI APARESHKUMAR SINGH} 4Np

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THE HON'BLE SRI JUSTICE G.M.MOHIUDDIN

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WRIT PETITION No. L9932 of 2025

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ORDER:

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Learned^{counsel Sri K.Vasanth Rao appearsfor the} petltloner

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Sri Dominic^{Fernandcs.learnedSenior Stalding} Counsel^{for CentralBoard of Irrclirect Ta-res and Customs,} appears^{for resPondentNosIto.+}

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The lr,rit^{petition is prelerred for the lollorving prayer:}

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"For tht: reasonlt stated in the accompanying aJfrdavit,^{it is most humbli'praved that} this Honble Court^{maybe pleasedto lssuean appropriate Writ,} Order or^{Directi<.rn.rnore p:rrticularly} a^Writ in the nature^of CERTIORARI callitrg for the records pertaining to^the irnpuqnt d Final Audit Rcport vide FORM GST^{ADT-OJDt.12.06.2025} issucd by the 3.a Respondent, and^{consr- quenti:rl} Show Cause Notice^No.17 l2O)5-26^(ADC)-GST vicle DIN: 20250656Y500009(.)!)B-2^{l)t.27.06.2025} issued by the 1"r Respondent^{for the tax periods} 2018-19 to 2022-23 U/s.74^{of CGST Act,} 2017 ancl^quash the same as^{being illegal, arbitrary, violative} of the provisions of the CGST Act. rvithotrt^jurisdiction and barred b-v lirnitittiorr rincier thc 1;rr.rvisir.rns ol CGST

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A(:l, 2Ol7 or to pass such other ordcr(st as rhis Honble Court deems proper. fit and necessarr-in th<' interest ofjustice."

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Leanred counsel for the petitioner seeks permission to u,ithdrari. the rt rit petition with libert-v to t l-re petitioner to participate in the adjudication proceedings pursuant to thc impugr-red shou, cause not'ice

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:1. Learned counsel for the other side reports no obj cction

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Accordingly, the writ petition is dismissed as u,ithdrawrr^-*,ith the aforesaid libertv. Hovr-c'r.er. therc sl-rall be no ord<'r as to costs.

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Misc:ellaneous applications pending. if arl . shall

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stand closed.

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SD/. G. JYOTHI TANT REGISTRAR

//TRUE COPY//

CTION OFFICER

To.

I^{One CC to SRt K. VASANTH} RAO, Advocate IOPUCI 2. one cc to sRI. DoMrNrc FERNANbES, lsenidr standing counser for cBrc) IoPUCI

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One CC to SRt. N. BHUJANGA RAO, Dy. SOLICTTOR GENERAL OF rNDtA loPUCl 4. Two CD Copies

)

HIGH COURT

DATED:0711012025

ORDER

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WP.No.19932 of 2025

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DISMISSING THE WRIT PETITION AS WITHDRAWN WITHOUT COSTS

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M/s. Simra Container Lines Pvt. Ltd. v. The Additional Commissioner of Central Tax And Commissioner (In-Situ)

Case brief

What is this about?

What did the court decide?

M/s. Simra Container Lines Pvt. Ltd. v. The Additional Commissioner of Central Tax And Commissioner (In-Situ)

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Statutes considered

Parties & counsel

Coram

Case details

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