M/s. Sanghi Polyesters Limited, 4-3-352, Bank… — Writ and Judicial Review | Telangana HC (2025)

M/s. Sanghi Polyesters Limited, 4-3-352, Bank… — Writ and Judicial Review | Telangana HC (2025)

What the court decided

AI extract

Outcome

None on merits; writ petition disposed of as infructuous with liberty reserved to the petitioner to revive the case if any need arises at a later stage; no order as to costs; pending miscellaneous petitions closed.

Issue for consideration

Whether the notice of demand dated 28-09-2007 issued by the fourth respondent pursuant to the alleged demand of interest raised by the first respondent is illegal and arbitrary and liable to be quashed by a writ of Certiorari under Article 226 of the Constitution.

Ratio / Principle

In view of the fact that the petitioner-establishment has gone into liquidation and the Official Liquidator has been appointed, nothing further survives for adjudication in the present writ petition and the matter has thus become infructuous.

Key takeaways

Accordingly, the Writ Petition stands disposed of as having become infructuous.ratio¶44
The right of the petitioner to revive the case if any need arises at a later stage is reserved.ratio¶49
There shall be no order as to costs.ratio¶50

Detailed headnote1 paragraphs

High Court for the State of Telangana at Hyderabad (Special Original Jurisdiction), order dated 08-07-2025 (per P. Sam Koshy, J.; bench incl. Narsing Rao Nandikonda, J.) in W.P. No. 22768 of 2007 - M/s. Sanghi Polyesters Ltd. had challenged under Article 226 a notice of demand dated 28-9-2007 issued by the 4th respondent (Assistant Commissioner of Customs and Central Excise, Arrears Recovery Cell) pursuant to an alleged demand of interest by the 1st respondent, along with related attachment proceedings dated 30.10.2007; a stay had been granted on 5-11-2007. On hearing, counsel for the petitioner stated that the petitioner-establishment has gone into liquidation and an Official Liquidator has been appointed. Holding that nothing further survives for adjudication and the matter has become infructuous, the Court disposed of the writ petition as infructuous, reserved the petitioner's right to revive the case if any need arises at a later stage, closed pending miscellaneous petitions, and made no order as to costs. No merits adjudication of the demand notice; no precedent cited; no quantum stated.

134471

HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD

(Special Original Jurisdiction)

TUESDAY, THE EIGHTH DAY OF JULY TWO THOUSAND AND TWENTY FIVE

PRESENT

THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND

THE HONOURABLE SRI JUSTICE NARSING RAO NANDIKONDA

WRIT PETITION NO: 22768 OF 2007

Between:

M/s. Sanghi Polyesters Limited, 4-3-352, Bank Street,^{Hyderabad, Rep. by its} General Manager, l\rlr.K. Nagendra Prasad S/o. K.V.L.K.Venu Rao aged⁵¹ yrs, Rio.201, Vamshi Residency, Yousufguda, Hyderabad-SOO014.

..PETITIONER

AND

1 The Superintendent of Central Excise, Koheda Range, Plot No-3/20,^3rd Floor, Street No.4, Habsiguda, Hyderabad.

The Commissioner of Central Excise, Hyderabad-lll, Opp. L.B.Stadium, Shulkbhavan, Hyderabad.

The Commissioner of Customs & Central Excise,^{(Appeals)-lll,} Hyderabad Comnrissionerate, Opp. L.B.Stadium, Shulkbhavan,^Hyderabad.

The Assistant Commissioner of Customs and Central, Excise^(Arrears Recovery Cell) Hyderabad-lll, Commissionerate, Opp. L.B. Stadium Shulk Bhavan, Hyderabad.

...RESPONDENTS

Petition under Article 226 of the Constitution of lndia^{prayingthat in the} circumstances stated in the affidavit filed therewith, the High^{Court may be} pleased to issue of an appropriate writ direction or order especially in the nature of writ of Certiorari by^quashing the notice of^demand dt.28-9-2007^{issuedby the} fourth Respondent pursuant to the alleged demand of interest of^{first Respondent} as being illegal, arbitrary and^pass such^{other orde(s) as this HonbleCourt} deems fit and^proper.

l.A. NO: 2 OF 2007(WPMP. NO: 30309 OF 2007\

Petition under Section 151 CPC praying that in thr: circunrstances stated in the affidavit filed in support of the petition, the High Cc t d mai, be pleased to pass an order restraining Respondents No.1 and 4 from t king f .rrther action in pursuance of the notice of Attachment and Order c I Attachment dated 30.10.2007 issued by the 4th Respondent and the Dcf rnt,on Memo dated; 30-10-2007 issuecl by the first respondent.

lA NO: 1 OF 2024

Petition uncer Section 151 CPC praying that in the )rrcLrmstances stated in the affidavrt filed in support of the petition, the High Cor, 1 113y be pleased to permit the petitioner to get the liquidation order dated 1e .t)9.2014 in CP No of 2010 on record as additional document.

l.A. NO: 1 OF 2008(WVMP. NO: 657 OF 2008

Between:

The Superintendent of Central Excise, Koheda Rar ( e, Plot No.3/20, 3rd Floor, Street No.4, Habsiguda, Hyderabad.

The Commissioner of Central Excise, Hyderabad-ll Opp. L.B.Stadium, Shulkbhavan, Hyderabad-

The Commissioner of Customs & Central Excise. (Apre:rls)-lll, Hyderabad Commissionerate, Opp. L.B.Stadium, Shulkbhavan, Hy1.:rabad.

The Assrstant Commrssioner of Customs and Ce r^jral. Excise (Arrears Recovery Cell) Hyderabad-lll. Commissionerate. Oplr L.t3. Stadium Shulk Bhavan, Hyderabad.

-..PETITIONERS

AND

l,4/s Sanghi Polyesters Limited, 4-3-352, Bank Street 11 rderabad, Rep. by its General Manager, lvlr.K.Nagendra Prasad S/o. K.V.L t,.Venu Rao aged 51 yrs, R/o.201, Vamshi Residency, Yousufguda, Hyderab t,l

...RESPONDENTS

Petition under Section 15'1 CPC praying that in the c rcumstances stated in the affidavit filed in support of the petition, the High Cor r may oe pleased to dismiss the above wnt petition. The respondent also pray t- at the Hon'ble High Court may vacate the Stay which was granted on 5-11-200^z in W.F,.No.22768 of 2007

Counsel for the Petitioner: Ms. VAISHNAVI AMBADIPUDI,^REP.FOR SRI S.RAVI

Counsel for the Respondents: Ms. B.SAPNA REDDY, SC^FOR CBIC The Court made the following: ORDER

IITHE^HONOUITABLE SRI JUSTICE^p.S,\ r KOsHy ANI) THE IIoNOT]ttAI}I,E SRI.]USTICE NAITSI (; IIAO NANDIKONDA

W.P.No.22768 of 2007

ORDER: t1t.,t tl,rt hlt.\ri .ltr.trica l'..\um Koshrt

I Icarri "1s. Vaishnal i Ambadipudi, lear- reci (rounscl

rcprcscnting '1r. S.l{ui,i, lear.ncd couusc'l tbr the r:,tirior er arrd Ms. I3. Sapr a llcclcly. learned Senior Standing Coir r;tl appcaring lirr lcs;'rorrtlc n t s.

[,carncd counsel appcaring for the petitione. subnrits that llre petitioncr--.'stablishrnent has gonc into liquid r.ion a td thc oi'licral Iiclui.lul()r has also been appointcd

-1, Irt vicrr ol thc tirct that tlle pctjtioltcr-est.l I islrntcnt has rlonu illto liquiclation. wc rle of the consiclerecl rpinion tlrat ltothing Iirrthcl sLrrvir es tbr ad.judication in thc^.,res.,nr rvr.ir petition and thc nlattcr has thus become inliuctuous

Accoltlinr:lv. the Writ Petition starrds dis r rsed ,rl' tirr having becorrrc inliuctuous rescrving the right of tlt,r petirioner.to

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rcvive the case if any^{nee(lso arisesa1 a laterstage. There shall}

he no order as to costs

('onsequerrtly, lniscellaltcous pctilions pending' if an1', shall

stand c loscd

SD/ L. LAKSHMI BAB IS NT REGIS-trRAR //TRUE COPY//

To,

S TION OFFICER 1. The Superintendent of Central Excise, Koheda Ran Plot No.3/20, 3rd Floor, Street No.4, Habsiguda, Hyderabad.

The Commrssioner of Central Excise, Hyderabad-lll, Opp. L.B.Stadium, Shulkbhavan, Hyderabad.

The Commissioner of Customs & Cenkal Excise, (Appeals)-lll, Hyderabad Commissionerate, Opp. L.B.Stadium, Shulkbhavan, Hyderabad.

The Assistant Commissioner of Customs and Central, Excise (Arrears Recovery Cell) Hyderabad- l, Commissionerate, Opp. L.B. Stadium Shulk Bhavan, Hyderabad.

One CC to SRI S.RAVI, Advocate [OPUC]

One CC to tvls B.SAPNA REDDY, SC FOR CBIC [OPUC] 7 Two CD Copies

BSR GJP ?

HIGH COURT

)

DATED:0810712025

ORDER

WP.No.22768 of 2007

..:.
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DISPOSING OF THE WRIT PETITION AS !NFRUCTUOUS,

WITHOUT COSTS

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