Smt. Devabhaktuni Vijaya Lakshmi vs Assessing Officer
2026 Latest Caselaw 821 Tel

Telangana High Court

Smt. Devabhaktuni Vijaya Lakshmi vs Assessing Officer on 16 April, 2026

     IN THE HIGH COURT FOR THE STATE OF TELANGANA
                     AT HYDERABAD

 THE HON'BLE THE CHIEF JUSTICE SRI APARESH KUMAR SINGH
                          AND
         THE HON'BLE SRI JUSTICE G.M.MOHIUDDIN

                        Writ Petition No.11370 of 2026
                                Dated: 16.04.2026

Between:
Smt. Devabhaktuni Vijaya Lakshmi
                                                                          ... Petitioner
                                         and
Assessing Officer,
CGST Division, Ajmer and 4 others.
                                                                       ...Respondents
ORDER:

Sri K.B. Narasimhulu, learned counsel represents Sri G. Venkata

Reddy, learned counsel for the petitioner.

Sri D. Raghavendar Rao, learned Senior Standing Counsel for

Central Goods and Services Tax appears for respondent Nos.1 and 2.

Sri Mahesh Raje, learned Government Pleader for Home appears for

respondent No.3.

2. This writ petition is filed with the following relief:

"For the aforesaid facts and circumstances, it is most respectfully prayed that this Hon'ble Court may be pleased to issue an appropriate writ, order or direction, particularly a Writ of Certiorari-cum-Mandamus calling for the entire records pertaining to the Order-in-Original dated 18.09.2024 passed by Respondents 1 and 2 and quash the same as being illegal, arbitrary, without jurisdiction and violative of the principles of natural justice and Articles 14 and 21 of the Constitution of India. It is further prayed that this Hon'ble Court may declare that fastening tax liability ::2::

upon the Petitioner, without any material establishing her involvement, participation, control or benefit in the alleged transactions, is unconstitutional and unsustainable in law. It is further prayed that this Hon'ble Court may direct coordination between Respondents 1 to 3 the Telangana Cyber Crime Police and CGST authorities to identify and prosecute the actual perpetrators and restrain Respondents 1 and 2 from initiating or continuing any coercive recovery, attachment, prosecution or penal action against the Petitioner pending completion of investigation and pass such other order or orders as this Hon'ble Court may deem fit and proper in the interests of justice."

3. Apparently the relief prayed for is against the order-in-original,

dated 18.09.2024 imposing tax liability on the petitioner and consequential

proceedings for realization of the same by adjudicating authorities under

the Central Goods and Services Tax, Division-J, Ajmer. No part of cause

of action arises within the jurisdiction of this Court. Therefore, after some

arguments, learned counsel for the petitioner seeks permission to withdraw

this writ petition in order to approach the appropriate authority or Court of

law having jurisdiction over the subject matter.

4. Accordingly, the writ petition is dismissed as withdrawn. The

petitioner may have the liberty as permissible in law.

Miscellaneous applications pending, if any, shall stand closed.

____________________________ APARESH KUMAR SINGH, CJ

____________________________ G.M.MOHIUDDIN, J Date: 16.04.2026 ES