WP/35087/2023 of Madhucon Projects Limited Vs Union of India on 29 December 2023

HIGH COURT FOR THE STATE OF TELANGANAAT HYDERABAD(Special Original Jurisdiction)

FRIDAY, THE TWENW NINTH DAY OF DECEMBERTWO THOUSAND AND TWENTY THREE

PRESENT

THE HON'BLE SRI JUSTICE P. SAM KOSHYANDTHE HON'BLE SRI JUSTICE N. TUKARAMJI

WRIT PETITION NO: 35087 oF 2023

Between:

Madhucon lpiects Limite.d, Having its office at Madhucon House, 1129/4,Road No. 36, Jubitee Hills, Hyd-erabad -500033 Represented ['by ]DGtvi(Taxation) and Authorized Representative, T. Mohan Rao S/o. KoieshwJrRao, Age.d about 61 .years, Resident of .H.No. 4-l-9196, Sai Charitha Nilayam,New Raghavendra Nagar, Nacharam, Hyderabad- 500076. ...rrr,r,o*a*

ANO

1 - Union _of lndia, Represented_by its Revenue Secretary, Ministry of Finance,Qepartment [of ][Revenue, ][Office ][of ][tvtinistry ][of Finance, Room ][No. ]46, NorthBlock, New Delhi - 1 10 00 1 .Qepartment [of ][Revenue, ][Office ][of ][tvtinistry ][of Finance, Room ][No. ]46, NorthBlock, New Delhi - 1 10 00 1 .2. central Board of Direct Taxes, Represented by its chairman, central Board ofDirect Taxes, North Block, New Delhi- l 10002.-10002.-Direct Taxes, North Block, New Delhi- l 10002.-10002.- Delhi- l 10002.-10002.-3. Principal Director General of lncome Tax, (lnvestigation), Andhra pradesh_ [and ][Telan_gana ][Aayakar Bhavan, Basheer Bagh, ][FyderabaO- 500004.]_ [and ][Telan_gana ][Aayakar Bhavan, Basheer Bagh, ][FyderabaO- 500004.]4. Principal Commissioner of lncome Tax (Central), Hyderabad, 7th Floor,Aayakar Bhavan, Basheer Bagh, Hyderibad- 500004.Principal Commissioner of lncome Tax (Central), Hyderabad, 7th Floor,Aayakar Bhavan, Basheer Bagh, Hyderibad- 500004.

500004.5. D_eputy Commissionerof lncome Tix, Central Circle 1(2), Hyderabad(Formerly_Joint Commissioner of lncome Tax), 7th fOor, Rayakar Bhavan,Basheer Bagh, Hyderabad- 500004.(Formerly_Joint Commissioner of lncome Tax), 7th fOor, Rayakar Bhavan,Basheer Bagh, Hyderabad- 500004.6. Assistant Commissioner of lncome Tax, Central Circle 1(2), Hyderabad, 7thFloor, Aayakar Bhavan, Basheer Bagh, Hyderabad- 50O0Ci4.Floor, Aayakar Bhavan, Basheer Bagh, Hyderabad- 50O0Ci4.

50O0Ci4.7. Additional/JC|T Admn Hyderabad Tech, 7ih Floor, Aayakar Bhavan, BasheerBagh, Hyderabad- 500004.Bagh, Hyderabad- 500004.

Petition under Article 226 of the Constitution of tndia ,rrriff:i:i","til:

circumstances stated in the affidavit filed therewith, the High Court may bepleased oto issue a writ or an order or a direction, more particularly a writ in thenature of mandamus declaring the actions of the Respondents in passing theOrder dated 1411112023 bearing DIN and Letter number lTBNCOMtFllTtZO23-2411057919607( 1 ) and demanding payment of Rs. 22,49,12,075/- within onemonth from the end of the month of receipt or Order as being arbitrary, illegal,nature of mandamus declaring the actions of the Respondents in passing theOrder dated 1411112023 bearing DIN and Letter number lTBNCOMtFllTtZO23-2411057919607( 1 ) and demanding payment of Rs. 22,49,12,075/- within onemonth from the end of the month of receipt or Order as being arbitrary, illegal,unconstitutional, and in violation of the Guidelines for Compounding of Offencesunder Direct Tax Laws, 2019 and provisions of the lncome Tax Act, 1g61 and settled principles of law and thereby setting aside the Order dated [1411112023]bearing DIN and Letter number ITBA/COM/ Fl17l 2023-2411057919607(1) issuedi!to the Petitioner by TthlRespondent and consequently direct the Respondents toissue fresh Notices lallowing the Petitioner to explain the correct and [proper]!ilcalculation applicabld as [per ]the Guidelines for Compounding of Offences underDirect Tax Laws, 2019 d i lA NO: 1 OF 2023

Petition under Section 151 CPC praying that in the circumstances stated inthe affidavit filed in support of the petition, the High Court may be [pleased ]to directthe Respondents to not close the compounding applications of the [petitioner ]byextending the time [period ]for a further [period ]of twelve [('12) ]months to comply [with]the correct and proper calculation applicable and calculated by the Petitioner asper the Guidelines for Compounding of Offences under Direct Tax Laws, 2019Counsel for the Petitioner: SRI TPS HARSHA

Counsel forRespondeiit Nos. 1 & 2: SRI GADI PRAVEEN KUMARf I DY. SoLICITOR GENERAL oF INDIAlr Counsel for Respondent Nos. 3 to 7: SMT. K. MAMATA

The Court made the following: OROER

TIIE HON'BLE SRI WSTICE P.SAM KOSITY

AND

THE HON'BLE SRI WSTICE N.TUKARAMJT

WRIT PETITION No.35O87 of 2023

ORDER: fuer Hotr'ble Sn Jrtslice P.s,{]vi KoSHy/

Learned counsel for the petitioner seeks permission of thisCourt to withdraw the present writ petition with a liberty to ventilatetheir grievance to approach the respondents through representationthat has already been made by the petitioner, which includes therequest for seeking further time for compliance of the orderdated 14. 11.2023.

2. Permission is accorded to withdraw the present appeal.

3. With the liberty as sought for, the present Writ Petition standsdismissed as withdrawn. There shall be no order as to costs Miscellaneous petitions, pending if any, shall stand closed.

SD/- K. AMMAJIASSrsrANtRqgErRARu/

//TRUE COPY//

SECTION OFFICER

To,

1. OneCCtoSri TPS Harsha Advocate [OPUC]2. OneCCtoSri Gadi Praveen Kumar, Deputy Solicitor General of lndia [OPUC]3. OneCCtoSmt. K. Mamata, Advocate(OPUC)4. Two CD Copies ,r MBCGJP

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HIGH COURT

DATED: 2911212023

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