Rotodyne Engineering Services PVT LTD vs. The Assistant Commissioner Of Central Tax
Original PDF →Facts
The petitioner, Rotodyne Engineering Services Pvt Ltd, filed an interlocutory application (I.A. No. 4 of 2026) before the High Court seeking modifications to an order dated 24-02-2026. The application was related to recovery proceedings initiated by Respondent No. 1, the Assistant Commissioner of Central Tax. During the pendency of the two-week period granted for preferring a statutory appeal, the attachment related to the recovery proceedings was revoked. The petitioner has since preferred the statutory appeal. The present order addresses the interlocutory application in light of these subsequent events.
Held
The Court noted the submission by the learned counsel for the petitioner that the interlocutory application for modifications to the order dated 24-02-2026 has become infructuous. This is due to the revocation of the attachment during the pendency of the two-week period granted for preferring a statutory appeal, and the subsequent filing of that appeal. In light of these subsequent events, the Court found that the interlocutory application no longer requires adjudication. The principle derived is that an interlocutory application can be disposed of as infructuous if the underlying issues or the relief sought have been rendered moot by subsequent developments, such as the resolution of the main dispute or the filing of a substantive appeal.
Key Issues
1. Whether the interlocutory application seeking modifications to the order dated 24-02-2026 has become infructuous due to subsequent events, specifically the revocation of attachment and the filing of a statutory appeal. The petitioner argued that the revocation of attachment and the filing of the appeal have rendered the interlocutory application moot. The respondents' arguments are not explicitly recorded in the provided text.
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
The Gourt made the following: ORDER Mr. P. Venkata Prasad, learned counsel representing M/s. P.V. Prasad Associates, appears for the petitioner. Mr. Dominic Fernands, learned Senior Standing Counsel for the Central Board of lndirect Taxes and Customs (CBIT), appears for respondent Nos. 1 to 3. Learned counsel for the petitioner, on instructions, submits that the interlocutory application for certain modifications in the order dated 24-02-2026 has been rendered infructuous as the attachment has been revoked during the pendency of two weeks' period granted for preferring the statutory appeal. The appeal has also been preferred. ln view of the above subsequent event, the interlocutory application is disposed of . AHMED ABDULLA KHAN ASSISTANT REGISTRAR ,// SECTION OFFICER
The Assistant Commissioner of Central Tax, Gachibowli CGST Division, Ranga Reddy CGST Commissionerate 10-3-301-303,4th Floor, Serene Heights, Humayun Nagar Masab Tank, Hyderabad-500028
The Superintendent of Central Tax, Chandanagar CGST Range, Ranga Reddy Commissionerate, 10-3-301 -303, 4th Floor, Serene Heights, Humayun Nagar, Masab Tank, Hyderabad - 500 028
Assistant Commissioner of Central tax, Circle-Vlll, Audit-l Commissionerale, H. No. 3-4-11811 , 1st floor, Elegant Maharaja, Ramanthapur, Hyderabad - 500 013
M/s. NTPC Limited, Represented by its Senior Manager Finance TC-33A/-1, NTPC Limited, Vibhuti Khand, Gomati Nagar, Lucknow, Uttarpradesh-226010
Union of lndia, Ministry of Finance, Represented by its Secretary, North Block, New Delhi -110 001 (e To,
One CC to M/S P V PRASAD ASSOCIATES, Advocate [OPUC]
One CC to SRI DOMINIC FERNANDES (senior standing counsel for CBIC) Advocate loPUCl
One CC to SRI Ch. SIDDARTHA SARMA, Advocate [OPUC]
One CC to SRI N. BHUJANGA RAO, DEPUTY SOLICITOR GENERA OF lNDlA, Advocate IOPUC]
Two CD Copies PVL TKS Yk
HIGH COURT DATED: 1110612026 ORDER t.A. NO. 4 0F 2026 IN WP.No.5467 ot 2026 DISPOSING OF THE I.A NO. 4 OF 2026 a, 4 T FI 1 R ot cJ ; 2).6 CL 026 o t *9" -")" o .(. , ..:) ,$ ,,<- i.. 2 t Ir Ll B 1 ,/ ,-t , r 't t_ \e..R\d' YE-'^r.
Reproduced from the public record of the Telangana High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.