The High Court disposed of a writ petition concerning the blocking of input tax credit without issuing notice, upholding the outcome of a prior order in a related batch.
The action of the respondents in unilaterally blocking the petitioner's Electronic Credit Ledger is set aside.
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.
[3430 ]
IN THE HIGH COURTFOR THESTATEOF TELANGANA AT HYDERABAD (SPecial Original Jurisdiction)
MONDAY, THE SIXTHDAY OF JANUARY TWO THOUSANDAND TWENWFIVE
PRESENT
THE HONOURABLE SRIJUSTICE SUJOYPAUL AND THE HONOURABLE DR.JUSTICE G, RADHA RANI
WRIT PETITIONNO: 36584 OF 2024
Between:
lr//s Rai Steels. 202, VaibhavKuni, Street No. 6, Varta Press,Lower Tank ii;;,i.'iv,i;;;i;ao, lbp.ov its Prolirietor Sudesh Kumar Chawla S/o Late Surendei Mohan ChawlaRl/o Hyderabad
...PETITIONER
AND
...RESPONDENTS
Petition under Article226 ot the constitutionof lndia praying that in the circumstances statedin the affidavit filed therewith, the High court maybe ;i";;;to issuewrit of Mandamus or any other appropriatewrit,.order.or iirection declaringthe action of the1 st Respondent in blocking the !!put i-ax credit claim ofR;.40,35,4701 under the CGST Act, 2017and Rs.40,35,470/- under the sGSTAct, 2017 under the GST portal without issuing any noticeto the ["tition"1.is bad in law, illegal,arbitrary, unjustified, unconstitutionalbesides ["i"g qrit. contraryto the prwisions of the Act and consequenlyto set aside the impugned blockissued by the1 st Respondent'
lA NO: 1 OF 2024
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 direct the 1st Rerspondent to lift the blockage or o-sr portal wiih regard to the input tax credit. claim of Rs.40,35,470l- under the CGST Act, 2017 and Rs.40,35,470l- under the sGST Act, 2017 pending disposal of the above writ petition.
Counsel for the Petitioner: SRI TEJpRAKASH TOSHNIWAL
Counsel forthe Respondents: SRI SWAROOP OORILLA,
Special Govt Pleader for State Tax
The Gourt made tltre following: ORDER
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n
THE HONOURABLE SRI JUSTTCE SUJOYPAUL
AND
THE HONOURABLE DR. WSTICEG.RADHA RANI
U'RIT PETITION No.36584 OF 2o24
ORDER: (per Hon'ble Si Justice SujogPaul)
Sri Tejprakash Toshniwa-l, learnedcounsel appears for the petitioner and Sri Swaroop Oorilla, learnedSpecial Government Pleader for State Tax appearsfor respondents.
2
Interlocutory applications, if any pending, shall also stand
closed.
SD/-P. PADMANABHAREDDY ASSISTANT TEg;TRAR
//TRUE COPY/I
/.-
SECfiON OFFICER
To,
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CC TODAY
HIGH COURT
DATED:0610112025
ORDER
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WP.No.36584 of 2024
DISPOSINGi OF THE WRIT PETITION WITHOUT COSTS
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Colour shows how this judgement treated each authority
W.P.No. 10390 of 2024Referred¶32
Ir//s Rai Steels
Assistant commissioner (ST), Charminar circle
Joint commissioner of state Tax, Charminar Division
Commissioner of State Goods Service Taxes
State of Telangana
Sujay Paul
G. Radha Rani
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
