M/S. Sri Venkateshwara Traders vs. The Union Of INDIA

WP/13779/2024HC TelanganaGSTCNR HBHC01026840202402 January 2025Bench: SUJOY PAUL,G.RADHA RANI3 pages
AI SummaryRemanded

Facts

The petitioner, M/s. Sri Venkateshwara Traders, represented by its Proprietor Mr. Venkata Raj Kumar Nagula, filed an interlocutory application (I.A. No. 2 of 2025) seeking a review of the order dated 02-01-2025 passed by the High Court in Writ Petition No. 13779 of 2024. The respondents include the Union of India, the Deputy Commissioner (ST), the State of Telangana, the Goods and Services Tax Council, and the Central Board of Indirect Taxes and Customs. The specific tax period and the amount in dispute are not explicitly stated in the provided text. The current proceedings are for the review of a previous High Court order.

Held

The Court, after hearing arguments from the petitioner and the respondents, listed the matter for hearing after a week. It also directed that any ad-interim protection that was in place in the main writ petition would continue until the next date of hearing. The Court did not decide on the merits of the review petition in this order; it merely adjourned the matter for further hearing and extended the existing interim protection. The specific findings on the grounds for review or the substantive issues of the original writ petition are not recorded in this order.

Key Issues

1. Whether the Court should review its previous order dated 02-01-2025 passed in Writ Petition No. 13779 of 2024, as per the provisions of Section 114 read with Order 47 Rule 1 & 2 of the Code of Civil Procedure, 1908. The petitioner argued for a review of the order. The respondents, represented by the Deputy Solicitor General of India and the Government Pleader for Commercial Tax, presented their arguments. The specific grounds for review or the arguments made by each side are not detailed in the provided text, beyond the fact that arguments were heard from both the petitioner and the respondents.

Sections Cited

Section 114, Order 47 Rule 1, Order 47 Rule 2

AI-generated summary — verify with the full judgment below

[ 34371 HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD FRIDAY, THE TWENTY SEVENTH DAY OF JUNE TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE THE ACTING CHIEF JUSTICE SUJOY PAUL AND THE HONOURABLE DR. JUSTTCE G.RADHA RANI l.A NO.2 0F 2025 IN WRIT PETITION NO: 13779 OF 2024 Between: M/s. Sri Venkateshwara Traders, (Legal Name.Venkata Raj Kumar Nagula), ita9atlqo, Vivek Nagar, Nirmal, Telangana-SO4106, Rep. by its Proprietor Mr' Venkata Raj Kumar Nagula ...pETrroNER AND 1 The Union of lndia, rep. by its Secretary (Finance), Itlinistry of Finance, North Block, NewDelhi - 110001. 2. The Deoutv Commissioner (ST), O/o The Joint Commissioner (ST)' H. No 9- 6,2"d Floor, Chandra Hero Complex, Sai Nagar, Dasnapur, Adilabad - 504001 , Telangana.

3.

The State of Telangana, Rep. by the Principal Secretary- to the Government, Revenue (CT) Dep-artment, Teldngana Secretariat Building, Hyderabad, Telangana.

4.

The Goods and Service Tax Council, Rep. by its Secretary, GST Council, Secretariat,5th Floor, Tower-ll, Jeevan Bharti Buildinn, Janpath Road, Connaught Place,, New Delhi-1 1 0 001 .

5.

The Central Board of lndirect Taxes and Customs, Rep. by its Chairman, Ministry of Finance, Departm

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