Smt. Devabhaktuni Vijaya Lakshmi Vs Assessing Officer (Telangana High Court)
High Court of Telangana Dismisses Writ Petition for Lack of Territorial Jurisdiction in CGST Matter
The High Court for the State of Telangana recently addressed a Writ Petition involving an Order-in-Original issued by the CGST authorities in Ajmer. The court’s decision highlights the critical importance of filing legal challenges within the appropriate territorial jurisdiction.
Case Overview: Smt. Devabhaktuni Vijaya Lakshmi vs. Assessing Officer, CGST Division
The petitioner, Smt. Devabhaktuni Vijaya Lakshmi, filed a Writ of Certiorari-cum-Mandamus seeking to quash an Order-in-Original dated September 18, 2024. This order, passed by CGST Respondents 1 and 2, fastened tax liability upon the petitioner regarding transactions she claimed she had no involvement in or benefit from.
Key reliefs sought by the petitioner included:
- Quashing the tax liability as arbitrary and violative of Articles 14 and 21 of the Constitution.
- Directing coordination between the Telangana Cyber Crime Police and CGST authorities to identify the actual perpetrators.
- Restraining authorities from initiating coercive recovery or penal actions pending a full investigation.
The Jurisdictional Hurdle
During the proceedings before the Bench comprising Chief Justice Sri Aparesh Kumar Singh and Justice G.M. Mohiuddin, a fundamental issue of jurisdiction arose.
