N.Rama Rao V. Union Of India and 10 Others

WP(PIL)/214/2020

AI Insights

The case revolves around a Public Interest Litigation (PIL) filed by N. Rama Rao against various respondents including the Union of India, Ministry of Information and Broadcasting, Ministry of Finance, Telecom Regulatory Authority of India, and several cable operators. The petitioner sought a writ of mandamus to compel the respondents to take action against cable operators for not registering under the GST Act and for not paying GST collected from subscribers since 2017. The court examined the affidavits and responses from the tax authorities and found that some cable operators were indeed unregistered and had not complied with GST payment requirements. However, instead of granting the specific reliefs requested, the court directed the tax authorities to take appropriate action within a specified timeframe.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 720993 (HC-TELANGANA)
• Appeal Type: Others
• Pronouncement Date: 18-10-2022
• Assessment Year: misc
• Laws Referred To: Goods and Services Tax Act, 2017, Telangana State Goods and Services Tax Act, 2017, Right to Information Act, 2005
• Result in Favour of: Partly Allowed
• Court: HIGH COURT
• Department Lawyers: BABULAL MUKHERJEE; K REDDY; A RAJ GOKUL; M CHANDRA HAAS
• Assessee Lawyers: AVINASH REDDY
• Keywords: GST compliance; Public Interest Litigation; Tax Evasion; Writ of Mandamus; Television Subscribers; Cable Operators
• Section: 22; 63

Judgement Text

"HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) TUESDAY, THE EIGHTEENTH DAY OF OCTOBER TWO THOUSAND AND TWENTY TWO PRESENT THE HONOURABLE THE CHIEF JUSTICE UJJAL BHUYAN AND THE HONOURABLE SRI JUSTICE C.V. BHASKAR REDDY PUBLIC INTEREST LITIGATION NO: 214 OF 2020 Between: AND N.Rama Rao, S/o. late Janardhan Rao, Aged about 47 years, Occ. Social Worker, Rl/o. H.No.5-290, Near Water Tank, Wyra, Wyra Muncipality, Khammam District-507'165, Telangana State Aadhar Card No. 8665 0161 7707 Mobile No. 93987555'10 [e-mail] PAN card No.AEBPN1321A Account No.30990617181 , State Bank of lndia, Wyra, Khammam Branch ...PETITIONER 1. Union Of lndia, Ministry of lnformation and Broadcasting, Room No.552, A- Wing, Shastri Bhavan, New Delhi - 't 10001 . Rep by its Joint secretary (P and A) 2. Union Of lndia, Ministry of Finance, Department of Financial Services, Jeevan Deep Building, Parliament Street New Delhil 10 001. Rep by its Secretary 3. Telecom Regulatory Authority of lndia, Mahanagar Doorsanchar Bhavan, Jawaharlal Nehru Marg(Old Minto Road) New Delhi - 1't0003, Rep by its Secretary Having its Regional office at Room No.31 to 35, Regional Telecom Training Center BSNL Gachibowli, Hyderabad-50O032 4. The Assistant Commissioner Of Central Tax, Assistant Commissioner Of Central Tax(Khammam GST Division) H.No.1 5-13-154, Stapathi Vijay Raghava Towers, Bank Colony, Khammam-507002 Rep By its Commissioner 5. State Tax Office, I and ll (Telangana) l -9-33/48/7A, Rajeshwari Complex, FCI Road, Khammam District. 6. Siti Cable Network Limited (Hyderabad), Registered office at 6-1-85/9, sarala Sadhan, Saifabad, Opposite, Telephone Bhavan Rd, Hyderabad, Telangana 500004 7. Siti Digital N ,tworks Pvt Ltd(Vijayawada) Regd, office at .,lo-1-71, MG Rd, Near Eenadr Office, Patamatalanka, Benz Circle, Vijay:wada, Andhra Pradesh 52C )10 8. Hathway, Rr gistered office at No.603, 604, 6th Floor, l/ahaveer Chambers, Liberty X Ro rd, Himayath Nagar, Hyderabad - 500029 9. Bright Way ( .ommunications, Registered office at Plot llo 71, Tarangini Residency, I pring Field Colony, Jeedimetla Village, Hy:erabad - 500067. 10.NXT Digital, tegistered office al1-11-223t211, Gurmurllrv Cclony Road, Begumpet, I yderabad, Telangana 500016 11.Act Fibernet / Digital, Registered office at Door No 8-2-)18/1,'2, Road No 1'1, Banjara Hilk , Hyderabad - 500034 ...RESPONDENTS to issue a ! rrit order or direction more particularly orr,-' in lhe nature of Writ of Mandamus a) [ eclaring the inactions of the 4th and Sth ir no. initiating actions against 6th to 11tl respondents in demanding / recovering l;ST collected from the television subscril ers/customers since the year 2O17 till :ate- b) Declaring the inactions of 4th a d 5th respondents in not issuing appropr ate ilotices to the 6th to 11th responder t calling upon them to register under the rrovisions of GST Act to carry out busi ,ess activities legally. c) Declarinll the ; ctiorrs of 6th to 1 1th respondents busi resses as illegal, illogical, arbitrary an j u n(;onstitutional and against principles rf natural justice. lA NO: 2 OF 2o2A Petition un er Section 151 CPC praying that in the ,: rcunrstances stated in the affidavit filed 1 support of the petition, the High Court nay t,e pleased to stay the services of ( :h to 11th respondents in Khammam l c,wn and consequently cancel the licensr s of the 6th to 1'lth respondents by the 1s I resF)ondent. lA NO: 1 OF 202( Petition un ler Section 151 CPC praying that in the :ircunrstances stated in the affidavit filed r support of the petition, the High Court nlay br-. pleased to direct the 3rd respondr nt to issue appropriate notices to the 6 t 1 to 1 1 th respondents calling upon then to pay the collected GST amounts from their subscribers since the year 2017 dl date and consequently direct the 2nd re:.pon