Dismissed¶38

M/s. Alr Labs Private Limited, v. The Assistant Commissioner (St)

Telangana HC19 Feb 2025WP/3841/2025

Case brief

AI extract

What is this about?

Withdrawal of writ petition with liberty to file afresh; dismissal as withdrawn, no costs; Telangana High Court; W.P. No. 3841 of 2025; ALR Labs Private Limited; GST ex-parte assessment under Section 73 of GST Acts, 2017 for FY 2019-20; DIN GST/36AAHCA5854G12K2019-20 dated 22-08-2024; unsigned order without DIN; garnishee notice under Section 79(1)(c) in Form GST DRC-13 dated 16-01-2025; recovery Rs. 1,18,69,660/- versus dues Rs. 81,82,508/-; statutory appeal with 10% deposit; HDFC Bank fifth respondent; Article 226; Section 151 CPC applications; no adjudication on merits.

What did the court decide?

Writ Petition dismissed as withdrawn with liberty to file afresh; no costs; pending miscellaneous petitions, if any, closed. ¶38

M/s. Alr Labs Private Limited, Vs The Assistant… — GST and Indirect Tax | Telangana HC (2025)

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[³⁴⁴⁶ ]

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IN THE HIGH COURT FOR THE STATE OF TELANGANA^{AT HYDERABAD} (Spec ial Origi nal:lmisdiction )

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WEDNESDAY, THE NINETEENTH DAY OF FEBRUARY TWO THOUSAND AND TWENTY FIVE

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PRESENT

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THE HONOURABLE THE ACTING CHIEF JUSTICE SUJOY^PAUL AND THE HONOURABLE SMT JUSTICE RENUKA YARA

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WRIT PETITION NO: 3841 OF 2025

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Between:

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M/s. ALR Labs Private Limited, Plot No. 10, Survey No$.444,445' Medchal lndustrial Estate, Medchal, Ivledchat-Malkajgiri District,^{Telangana 501401, Rep. by} its Director A. Raghotham.

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...PETITIONER

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AND

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1 The Assistant Commissioner^(ST), tvlalkajgiri-l^{Circle, Malkajgiri Division, Sth} Floor, o/o Commissioner of Cdmmercial Taxes,^Nampally, !-'lyderabad 500001, Telangana.

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2 The Appellate Joint^{Commissioner (ST),} flyderabad Rural^{Division, SthFloor,} Comnieircial Taxes Building, M.J. Road,^{Nampally, Hyderabad-500001'} Telangana.

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The State of felangana, Rep. by^{the Principal Secretaryto the Government,} Revenue^{(CT) Depbrtment, Teldngana Secretariat Building,Hyderabad,} Telangana.

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The Union of lndia, Rep. by the Secretary^{(Finance), Minlstry qf Finance,} North Block, New Delhi¹¹⁰⁰⁰¹

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The Bank Manaqer, HDFC^{BankLimited, Plot No. 18, Ground Floor,Hardik} Cromb, Opp. Cyber Pearl Gateway,^{IlitechCity, Hyderabad 500081,} Telangana.

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...RESPONDENTS

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Petition under Article 226 of lhe Constitution^{of lndiapraying that in the} circumstances stated in the affidavit^{filed therewith,the High Courtmay be} pleased to issue ap appropriate Writ, Order or Direction,^{more particularlyin the} nature of MANDAMUS declaring that the^{impugned Ex-Parte Assessment Qrder} passed by the First Respondent vide DlN. GST/36AAHCA5854G12K2019-20, daled 22-08-2024, under Section 73 of the^{GST Acts. 2017} ,^{tot the Financial Year} 2019-29 whiQh does not contain Electronically^{GeneratedDIN and is not} signedldigitally signed and^is an unsigndd order and^{which was passed withqut} physically serving show cause notice on the Petitioner, aS arbitrary,^capricious'

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invalid, violative of the principles of natural^justice, deemed to harre never been issued, non-est, not an order in the eye of law and even on merits not justified and illegal, and further declaring the action of the First Respondent in initiating coercive steps by issuing Garnishee Notic6l'ide- Notice to a Third Person under Section 79(1)(c) in Form GST DRC-I3, dated 16-01-2025 to the Fifth Respondent Bank, that too for recovery of Rs. 1 ,18,69,660/-when the amount dtre towards tax and penalty as per the impugned order is only Rs. 81,82,508i-, and in not withdrawing the same even after the Petitioner filed Statutory Appeal before the Second Responden: by depositing 10 percent of the disputed tax and there is deemed st4y of the balance amount, also as arbitrar'/, capiicious, withoul authority, iontrary tc law and illegal and consequently set aside bath ef them.

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lA NO: { OF 2025

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Petition under Section 151 CPC praying that in the c rcumstances stated in the affidavit filed in support of the petition, the High Court may he pleased tO grant stay of all further proceedings, including recovery of tax, interest and penalty pursuant to the impugned Ex:Parte Assessment Order passed by the First Respondent vide DIN GST/36AAHCA5B54c1ZKl2019-20, datec 22-08-2024, passed by the First llespondent under Secticn 73 of the GST Acts, 2017, for the Financial Year 2O19-20

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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 p;eased to stay the operation of the impugned Garnishee Notice vide Notrce to a Third Person under Section 79(1)(c) in Form cST DRC-'I3, dated 10-0 1-2025 issued by the First Rqqpondent to the Fifth Respondent Bank.

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Counsel for the Petitioner : SRI G.NARENDRA CHETTY

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c o u n s e r ro r !h e Re s p o n d e n ts N o l te 3

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fdir$"H*illH *il';":'

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counser ror the Respondent No'4' sil 3X5,Xt#fEil,"fr ,ro*, Dy.so.cEN

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The Court made the following: ORDER

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t \

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l { i J

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THE HON'BLE THE ACTING CHIEF^{JUSTICESUJOY PAUL} AI!TD, THE HON'BLE SMT. JUSTICE RENUKA^YARA

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UIRIT PETITION No.3841 of 2025

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ORDER (Per ttrc Hon'ble^{the Acting Chief Justice Suiog Paul)}

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Sri G. Narendra Chetty, learned^{counsel for the} petitioner; Sri T. Chaitanya Kiran,^{learned Assistant} Government Pleader representing^{SriSwaroop Oorilla,} learned Special Government^{Pleader forState Tax, for} respondent Nos.l to 3 and Sri B.^{Mukherjee, learned} counsel representing Sri^{Gadi Praveen Kumar,learned} Deputy Solicitor General of India,^{for respondentNo.4.}

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Learned counsel for the^{petitioner filed a letter dated} 17.02.2025 seeking^{permissionof this Court to withdraw} the Writ Petition with^{libertyto hle afresh.}

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