DR DHANANJAYA Y CHANDRACHUD, J. - (1.) Leave granted.
(2.) This appeal arises from a judgment of a Division Bench of the High Court of Telangana dated 4 March 2020.
(3.) The High Court in the exercise of its writ jurisdiction under Article 226 of the Constitution set aside the action of the appellants in collecting an amount of Rs 4,16,447 from the respondent towards tax and penalty under the Central Goods and Services Tax Act 2017 (CGST) and State Goods and Services Tax Act (SGST) and directed a refund together with interest at the rate of 6% per annum from 13 December 2019. A further direction has been issued to the State of Telangana to consider initiating disciplinary proceedings against the Assistant Commissioner. Costs of Rs 25,000 have been imposed on the first appellant, who was the first respondent before the High Court.;