M/S. R. Vidyasagar Rao vs. The Joint Commissioner Of Central Tax

WP/1967/2025HC TelanganaGSTCNR HBHC01065466202423 April 2025Bench: SUJOY PAUL,RENUKA YARA3 pages

AI SummaryAllowed

Facts

The petitioner, M/s. R. Vidyasagar Rao, filed an application seeking modification of a previous order dated 23.04.2025 in Writ Petition No. 1967 of 2025. The petitioner sought to withdraw the writ petition with liberty to file a fresh one. This liberty was requested in case their application to avail the waiver scheme under Section 128A of the CGST Act was not accepted, or if they were compelled to pay penalty and interest for other assessment years as a pre-condition for considering their waiver application for FY 2019-20, purportedly under Rule 164(17) of the CGST Rules. The respondents include the Joint Commissioner of Central Tax, Principal Commissioner of Central Tax, State of Telangana, and the Union of India.

Held

The Court allowed the application for modification. The Court found the modification prayed for to be "innocuous." The previous order dated 23.04.2025 stands modified to permit the petitioner to withdraw the writ petition with liberty to file a fresh petition if their grievance is not redressed at the departmental level. The reasoning is that the modification sought is straightforward and does not prejudice the respondents, while preserving the petitioner's right to pursue their remedies. The Court did not delve into the merits of the waiver application under Section 128A or the applicability of Rule 164(17) of the CGST Rules, as the present application was solely for permission to withdraw and refile. The operative direction is the modification of the earlier order and allowing the application.

Key Issues

1. Whether the petitioner should be permitted to withdraw the writ petition with liberty to file a fresh petition, considering the circumstances outlined regarding their application for waiver under Section 128A of the CGST Act and potential pre-conditions for its consideration. Petitioner's Contention: The petitioner argued that they should be allowed to withdraw the writ petition with liberty to file a fresh one. This is contingent on their application for the waiver scheme under Section 128A of the CGST Act not being accepted or if they are subjected to paying penalties and interest for other assessment years as a prerequisite for the waiver consideration for FY 2019-20. The petitioner relies on the principle that such a modification would allow them to pursue their grievance effectively if departmental redressal fails. Respondents' Contention: The judgment records that the parties were heard through their counsel. No specific arguments or contentions were recorded for the respondents in opposition to the modification sought by the petitioner.

Sections Cited

Section 128A, Rule 164(17)

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

[ 3446 ] HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) THURSDAY, THE FIRST DAY OF MAY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE THE ACTING CHIEF JUSTICE SUJOY PAUL AND THE HONOURABLE SMT JUSTICE RENUKA YARA l.A.No.3 OF 2025 IN WRlT PETITION NO: 1967 OF 2025 Between: AND 1 lr4/s. R. Vidyasagar Rao, represented by its I!{anaging l-artlgr tVr: RqnlaqySt! Anil. havin6 itJ Office at 17lh Floor, Flat No. 1703, Meenakshi Trident Apartmentsi Gachibowli, Hy(erabad, Ranga Reddy, Telangana - 500032. ...PETITIONER The Joint Commissioner of Central Tax, Ranga Reddy GST Commissionerate, GST Bhavan, H.No.1-98/7143, VIP Hills, Jaihind Enclave, Madhapur, Hyderabad - 500081 The Principal Commissioner of Central Tax, Ranga. .Reddy 9ST Commission'erate, GST Bhavan, H.No.1-98/7/43' VIP Hills, Jaihind Enclave' Iriladhapur, Hyderabad - 500081 State of Telangana, represented by the Principal Secretary, Revenue Department (State Tax) Secretariat, Hyderabad - 500004 Union of lndia, Ministry of Finance, Represented by its Secretary, North Block' New Delhi - 110001 2 3 4 ...RESPONDENTS Petition under Section 152a Rlw.151 of CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High court may be pleased'to modify the order dated 23-04-2025 in W.P.No.1967 of 2025, by permitting the Petitioner to withdraw the Writ petition with liberty to file a fresh writ petition if the application of the petitioner to avail the waiver scheme under Section 128A of the CGST Act is not accepted for any reason or if the Petitioner is made to pay the penalty and interest for other assessment years by application of Rule 164(17) of the CGST Rules, as a pre-condition for considering its application for ,waiver for FY 2019-20. This petition comrng on for hearing, upon perusing the petition and affidavit filed in support thereof and upon hearing the arguments of SRI TVOHAIVMED Ol\,'lER FAROOQ, appearing on behalf of Petitioner, SRI DO[/lNlC FERNANDES, Sr.SC FOR CBIC on behalf of the Respondents No.1&2, SRI SWAROOP OORILLA, SPECIAL G.P. FOR STATE TAX appearing for the Respondent No.3, SRI GADI PRAVEEN KUIVAR, (Deputy Solicitor General of lndia), on behalf of

Pafties through their Counsel. Heard. Through this application modification is prayed for in the order dated 23.04.2025 to the extent that the writ petition may be permitted to be withdrawn wilh liberty to file afresh, if the petitioner's grievance is not redressed at the leiel of the Deparlment. The innocuous modification prayed for is allowed. The previous order dated 23.04.2025 sfands modified. Accordingly, this Application is allowed. . K. AMMAJI DEPUTY REGISTRAR ///I n secHKorrrcen To, 1 2 3 4 4 One CC to Sri lvlohammed Omer Farooq, Advocate [OPUC] One CC to SRI GADI PRAVEEN KUMAR, (Deputy Solicitor General of tndia), High Court for the State of Telangana at Hyderabad. [OPUC] One CC to SRI SWAROOP OORILLA, SPL.G.P for State Tax, [OPUC] One CC to SRI DOMINIC FERNANDES, Senior Standing Coun'sel forCBlC. loPUCl Two CD Copies. BSK GJP o

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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.