Facts of the Case

M/s Venkateshwara Granites, represented by its Managing Partner Ravipati Venkateshwar Rao, filed Writ Petition No. 9021 of 2022 before the High Court for the State of Telangana at Hyderabad under Article 226 of the Constitution of India. It sought a Writ of Certiorari quashing Order-in-Original No. 13/2021-22-GST-DC dated 31.01.2022 passed by the Deputy Commissioner of Central Tax, Warangal GST Division, as unconstitutional, arbitrary, illegal, without jurisdiction, and violative of Articles 14, 21 and 265 of the Constitution and of the CGST/SGST Act, 2017. A connected Section 151 CPC application sought suspension of the impugned order pending disposal. Respondents included the Union of India, the State of Telangana (Commercial Tax and Mines and Geology Departments), and the Central Tax authorities. On 21.12.2024, petitioner's counsel filed a letter seeking permission to withdraw the petition unconditionally, and it was listed under the caption "for withdrawal."

Issues Involved

  1. Whether Order-in-Original No. 13/2021-22-GST-DC dated 31.01.2022 was liable to be quashed as unconstitutional, arbitrary and without jurisdiction — left unexamined since the petition was withdrawn before any hearing on merits.
  2. Whether the petitioner should be permitted to withdraw Writ Petition No. 9021 of 2022 unconditionally.

Petitioner's Arguments

  • Originally contended that Order-in-Original No. 13/2021-22-GST-DC dated 31.01.2022 was unconstitutional, arbitrary, illegal and passed without jurisdiction.
  • Contended the order violated Articles 14, 21 and 265 of the Constitution and was contrary to the CGST/SGST Act, 2017.
  • Sought suspension of the impugned order under Section 151 CPC pending disposal of the writ petition.
  • These grounds were never pressed or adjudicated: on 21.12.2024, counsel Sri V.V.S.N. Raju instead sought the Court's permission to withdraw the petition unconditionally.

Respondent's Arguments

  • The respondents — the Union of India, the State of Telangana (Commercial Tax and Mines and Geology Departments), and the Central Tax authorities — had entered appearance through counsel.
  • No substantive reply or contest on merits appears on record, as the petitioner withdrew before the challenge to the Order-in-Original could be heard.

Court Order/Findings

  • The Division Bench of Justice Sujoy Paul and Dr. Justice G. Radha Rani noted the letter dated 21.12.2024 seeking unconditional withdrawal of the writ petition.
  • The Court recorded that "permission as sought for is accorded."
  • Writ Petition No. 9021 of 2022 was accordingly dismissed as withdrawn unconditionally, with no order as to costs.
  • Pending miscellaneous petitions, if any, were closed as a sequel.
  • No finding was recorded on the validity of Order-in-Original No. 13/2021-22-GST-DC dated 31.01.2022.

Important Clarification

  • An unconditional withdrawal disposes of a writ petition without any adjudication on merits; it neither affirms nor sets aside the impugned order.
  • Because no liberty to file afresh was recorded, Order-in-Original No. 13/2021-22-GST-DC dated 31.01.2022 remains as it stood, unaffected by any observation of the Court.
  • Such dismissal-as-withdrawn orders create no precedent on the GST issues originally raised and should not be cited for any proposition on the merits.

Sections Involved

  • Article 226 of the Constitution of India — empowers High Courts to issue writs, including certiorari, invoked to challenge the Order-in-Original.
  • Articles 14, 21 and 265 of the Constitution of India — equality before law, personal liberty, and no tax without authority of law, cited as grounds of challenge.
  • Section 151 of the Code of Civil Procedure, 1908 — inherent powers of the Court, invoked for interim suspension of the impugned order.
  • CGST/SGST Act, 2017 — the statute under which the impugned Order-in-Original was passed and alleged to have been contravened.

Decision – In Favour of

Neither party. Writ Petition No. 9021 of 2022 was dismissed as withdrawn unconditionally at the petitioner's own request, with no costs. The Court recorded no finding, favourable or adverse, on the validity of Order-in-Original No. 13/2021-22-GST-DC dated 31.01.2022, leaving both the merits and the impugned order untouched.

Related Case Laws

No directly on-point case notes are currently published on this site.

Case Details

  • Court: High Court for the State of Telangana at Hyderabad
  • Case No.: Writ Petition No. 9021 of 2022
  • Coram: Hon'ble Sri Justice Sujoy Paul and Hon'ble Dr. Justice G. Radha Rani
  • Petitioner: M/s Venkateshwara Granites, rep. by Managing Partner Ravipati Venkateshwar Rao
  • Respondents: Union of India & Ors., including the Deputy Commissioner of Central Tax, Warangal GST Division
  • Impugned Order: Order-in-Original No. 13/2021-22-GST-DC dated 31.01.2022
  • Order Date: 24.12.2024
  • Counsel for Petitioner: Sri V.V.S.N. Raju

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