Dismissed¶31

Mr. Venkata Subbaraya Choudary Maddukuri, v. Deputy Commissioner

Telangana HC14 Feb 2025WP/4162/2025

Case brief

AI extract

What is this about?

Telangana High Court writ petition dismissed 14-02-2025 (WP 4162/2025, Sujoy Paul ACJ & Renuka Yara J). Keywords: Article 226; writ of mandamus; attachment of bank accounts; IndusInd Bank Kukatpally; GST; Section 73 CGST Act 2017 order; statutory appeal pending; maintainability; alternative/appellate remedy; books of record audit; no costs; liberty to prosecute appeal.

What did the court decide?

Liberty reserved to the petitioner to prosecute the pending appeal before the appellate authority; writ petition dismissed without costs. ¶31

Mr. Venkata Subbaraya Choudary Maddukuri, Vs Deputy… — GST and Indirect Tax | Telangana HC (2025)

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[³⁴⁴⁶ ]

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HIGH COURT FOR THE^{STATE OF TELANGANA} AT HYDERABAD (Special Original Jurisdiction)

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FRIDAY ,THE FOURTEENTH 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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wRlT PETITION NO: 4162 OF 2025

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Between:

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Mr. Venkata Subbaraya Choudary Maddukuri,^{S/o. MaddukuriAkkayya Age} .33 Proprietor of MVS Engineers,Flat^{No. 301, TirumalaHills, Narayanadri} Block,Piagathi Nagar Main Road,^{Nizampet,Medchal-malkajgiri,Telangana} 5ooo9o

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...PETrroNER

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AND

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1 Deputy Commissioner, State Tax^{Officer,Jurisd} iction^{Hyder Nagarlll,} Hyderabad Rural.Telangana, State/UT^. Telangana.

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2 S[ate of Telangana, rep Oy it Principal^Secretary ,Commercial^{Tax, B. R.} Ambedkar Telangana State Secretariat,^{HyderabadTelangana}

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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 Courtmay be} pleased to direct or issue an appropriate Writ, order or direction^{more particularly} one in the nature of Writ of Mandamus^{declaringthe actionof the respondentto} release the attachment of the^{petitioner'sbank accountsi.e, CurrentAccount} Number. 20000286261 and Savings Account^Number .^{159959982115lnduslnd} Bank , Branch Kukatpally, immediately and allow to submit^{the Books of records} to complete the audit is highly illegal, arbitrary and^{unco nstitutionaI violation of} Principles of Natural Justice

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lA NO:¹ oF²⁰²⁵

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PetitionunderSectionl5lcPcprayingthatinthecircumstancesstatedin theaffidavitfiledinSupportofthepetition.theHighcourtmaybepleasedto directtherespondentloreleasetheattachmentofthepetitioner.sbankaccounts i.e, Current^{Account Number' 20000028626'land SavingsAccount Number} 159959982115^{lnduslnd Bank ,Branch Kukatpally'immediatelyand allow to} submit the^{Booksof records to completethe audit' pending disposalof the main} Writ Petition

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Counsel for^{the Petitioner:SRI S' BALA KRTSHNA}

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Counsel for^{the Respondents:SRI SWAROOPOORILLA'} Special Govt^{Pleader for State Tax}

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The Court^{made the following:ORDER}

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THE HON'BLE THE ACTING CHIEF JUSTICE SUJOY PAUL AIYD THE HON'BLE SMT. JUSTICE RENUI(A Y4RA

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IVRIT PETITION No.41 62 of 2O2t:,

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ORDER(Per tlu: Hott'ble the Actino Chief ,htstice Stjoy p{t!t:j:

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Sri S. BaIa Krishna, learned counsel ii.rr :l:t. ire:itir ,.lr.r. and Sri Srvaroop Oorilla, learned Special Gove-rrrt.i-i: pieade:, i-r,r. State^'I'ax, lor the respondents.

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In this Writ Petitior-r, the following prar.i,r

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"to direct or issue an approp:iate ),'r; ::; t .)r direclion more ptlrticularll' une in r.l1r. ,r..i,_it. i)f Writ of Mandanrus declaring the ai.,. ,r _,i ,.re respondent to rele:lse the attachrn..rtl :), ,.le petitioner's bank- accounts i.e,, Cur:,., :,. .{.. :rl Nurnber:2OOOODf8626 I an<i Savi.r.r:,. _, r Lt Number i5995998211.5 Inciiislnd Bi,r:l: :;r :h (ukzrtpally, irnmediately lnd allou' lL, r,,,jir1 t te Books of record:; to corrrpietc the ar,i.l:i ,. : i,,lv ilL'gal arbitrary rrnd urrconsli'ution.r; ..i, , .,. ,,1 h Principles of Natu;-:rl Justicr: and tr :_r other order or oldcrs -.s this tlon'blr. L,.r::.1 ,. .lY dcem fit and proiret'ilt the int('rcsts (,i ;

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3 During the course ol hearing. iearnt:r,; i icr i;-, pctitloiter f:rrrl.v submits th.ii Llqainst tht: ordr.;. , i,, .ll l, .0U. j{), r issued under Section 73 of tht: Centr:rl Coocl.; , I i< es;^.. . Ac't, 2(. 1 7. ti.;e petitioner h;is .,lreacl_r. prr:l.errr:,1 r ;r. ,.r r i is pc.rrcring con sir leratir,,n be;brr :irc zroplllertc .

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.+ C)r-r er specific querJ fr!-.rn the B:::rch tr ,,, ,. r : ..titili, entertainablc. r.r,hen the pctitt{)net_ hers alr e ,.,1, 'l---(lal

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-EIT-

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Itr),)ea1 s pendins consideration, no pliiusil)ie am sr.,t er is 'r;il\661^, rr' ' r r:: tht.irelitionei's:rppeal is pending, we find no 'ei.soll ' (, l;.ir-r thi!; rvrit petition

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., , , , :lr. this V/rit Petiti<>n is dismissed b1' reserving ii[1;111' ,,, i li ' ]).., r rioner to prosecute the pencling appeal before 'hr aprp, l'l i i r.)rit_'. No costs

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'^, .)ry aLp piicatirr-r s, ii any pendir-rg, shall also

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;t. rrcl r,

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SD/.P.^P AD M/\NABHA^REDDY AS ThNT REGISTRAR

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//TRUE^COPY// E OFFICER

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To,

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One^{CC to SRI S^.BAL-AKRISHNA' AdvocatetO'l3]rn} for the State of ; iil 6ds to^{-sprcrAlGP FoR srATETAX} '^Hish - i"finginr, at tlYderabad [OUT] 3. Two^{CD CoPie:;}

BM BS s

HIGH COURT

DATED:1410212025

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ORDER

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WP.No.4162 of 2025