Shri Kolan Ravinder Reddy vs. The Joint Commissioner Of Central Tax
Facts
The petitioners, M/s. Upakar Infra Projects Pvt Ltd and Shri Kolan Ravinder Reddy, filed two writ petitions before the Telangana High Court. They sought to quash an Order in Original No. 155/GST/2024-25-Adjn. (JC)-HYD-GST dated 25.10.2024, passed by the Joint Commissioner of Central Tax, Hyderabad GST Commissionerate. The petitions were filed under Article 226 of the Constitution of India. The petitioners' counsel, Sri M.S. Srinivasa Iyengar, sought to withdraw the writ petitions with liberty to avail the remedy of appeal and requested time for filing the appeal. The respondents had no objection to this request.
Held
The Court allowed the withdrawal of the writ petitions. The petitioners were granted liberty to file an appeal. The Court directed that if the appeal is preferred within fifteen days from the date of the order, the appellate authority shall not dismiss it on the ground of delay and shall decide it on merits in accordance with law. No order as to costs was made. The issue of quashing the Order in Original was not decided on merits as the petitions were withdrawn.
Key Issues
1. Whether the petitioners should be granted liberty to withdraw the writ petitions to pursue the remedy of appeal? Petitioner's Argument: The petitioner sought to withdraw the writ petitions to avail the remedy of appeal and requested that a time limit be fixed for filing the appeal. Revenue's Argument: The revenue had no objection to the withdrawal of the writ petitions with liberty to file an appeal.
AI-generated summary — verify with the full judgment below
[ 3446 ] HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Juri iction) MONDAY, THE TENTH DAY OF FEBRUARY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE THE AGTING CHIEF JUSTICE SUJOY PAUL AND THE HONOURABLE SMT JUSTICE RENUKA YARA WRIT PETITIO N NOs: 3170 and 3174OF 2025 WRlT PETITION NO: 3170 OF 2025 Between: M/s. Upakar lnfra Projects Pvt Ltd, 6-3-34712211012, Saiville.Ap-artments' Dwarkapuri Colony, Hyderabad, Telangana- q00 9q2 Rqp.. by its Managing Directoi, Shri Kola-n.Ravinder Reddy Sio Late Sri. Kolan Venkata Reddy, aged about 63 years, Rl/o 8-2-293l82tFlilN7, 1st Floor, Skatos Apartments,.Road No. 5, Film Nagar Cooperative Housing Society, Shaikpet, Hyderabad- 500 033 ...PETITIONER AND 'l . The Joint Commissioner of Central Tax, Hyderabad GST Commissionerate, GST Bhavan, L B Stadium Road, Basheerbagh, Hyderabad- 500 004 2. fhe Principal Commissioner of Central . Tax,- Hyderabad . GST Commission6rate, GST Bhavan, L B Stadium Road, Basheerlcagh, Hyderabad- 500 004
Union of lndia, Ministry of Finance, New Delhi Rep by its Principal Secretary ...RESPONDENTS Petition under Article 226 of lhe constitution of lndia praying that in the circumstances st
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
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.