AND W.P. No. 1321 of 2024 ORDER:(per Hon’ble Sri Justice P.SAM KOSHY Heard Ms.Archana Reddy, learned Senior Counsel appearing on behalf of Mr.Mohad Baseer Riyaz, learned counsel for the petitioners and Mr.B.Mukharjee, learned counsel appearing on behalf of Mr.Gadi Praveen Kumar, learned Deputy Solicitor General of India for respondent No.1, Ms.Sunitha, learned counsel appearing under the instructions of Ms.P.Sundari, learned Senior Standing counsel for respondent Nos.3 and 6 and Mr.Rajeshwar Rao, learned Assistant Government Pleader for the State appearing for respondent Nos.2, 4 and 5. Perused the material available on record.

2. The present Writ Petition has been filed for the following relief:

“To issue a Writ Order or Direction more particularly one in the nature of Writ of Mandamus declaring the inaction of Respondent Nos 3 to 6 in carrying out investigation in illegal transactions money laundering and tax evasion of crores of Rupees to the Govt carried out by Respondent Nos 9 to 14 in spite of repeated requests made by the Petitioners the Respondent Nos 3 to 6 are not investigating the financial transactions of Respondent Nos 7 and 8 company as illegal arbitrary and in violation of Article 14 and 21 of the Indian Constitution Indian Income Tax Act 1961 provisions of the Indian Penal Code Criminal Laws and Consequently to direct the respondent authorities more specifically Respondent No 3 and 4 herein to carry out investigation and take cognizance of the ongoing serious Economic offences and illegal transactions tax evasion and misappropriation of funds carried out by Respondent Nos 7 to 14 and to pass such other orders”.

3. Upon hearing the contentions of the learned Senior Counsel for the petitioners, what reflects is that the petitioner No.1 is the Managing Director of the respondent No.7/Company. It is alleged that the respondent Nos.9 to 14 have illegally taken over the functioning of the said company. They are now operating the same without taking the petitioners into confidence. It is contended that without the knowledge or sanction of the petitioners, respondent Nos.9 to 14 are carrying out huge amount of financial transactions which in contravention to the provisions of GST Act and as well as the provisions of Income Tax Act. The illegal transactions been carried out by the respondent Nos.9 to 14 have been highlighted by the petitioners to the respondent authorities by way of various representations and now the present writ petition has been filed seeking for the aforestated relief for taking appropriate action on the said representations.

4. During the course of hearing, it has been reflected that there seems to be inter se disputes between the petitioners and respondent Nos.9 to 14. There are criminal and civil cases pending between the parties before various courts of law. In the teeth of those proceedings, the present writ petition has now been filed which in the opinion of this Bench is only with an intention to put further pressure upon the on going criminal and civil disputes before various court of law. Moreover, what is also reflected is that prima facie, there does not appear to be any order which is under challenge or an action by which any of the rights of the petitioners much less a fundamental right of the petitioners are infringed, entailing them to avail the writ jurisdiction before this Court. The only relief sought for is for the respondents to take appropriate action and prosecution against the private respondent Nos.9 to 14 for the so called violation under the GST Act and also under the Income Tax Act.

5. In the given circumstances of the case, we are of the considered opinion that, in the factual backdrop, the dispute is not one which could be seized by way of a writ petition at this juncture. Nonetheless, if the petitioners have approached the respondents on the administrative side, by filing detailed representation, in turn the respondents are expected to look into the matter and take appropri