M/S. Knr-Sew-Gvr Jv Infrastructure Limited vs. The Joint Commissioner Of Central Tax
Facts
The petitioner, M/s. KNR-SEW-GVR JV Infrastructure Limited, filed a review application (Review I.A. No. 1 of 2025) in Writ Petition No. 31363 of 2024. The petitioner contended that the writ petition was wrongly tagged with other matters concerning limitation notifications. The petitioner argued that their writ petition did not challenge the limitation notifications but sought a different, specific relief. They requested that the order passed in the writ petition be recalled and the petition be restored to its original number. The respondents did not dispute this contention.
Held
The Court accepted the petitioner's submission that Writ Petition No. 31363 of 2024 was wrongly tagged with matters concerning limitation notifications. The Court found that the petitioner's writ petition sought a specific relief distinct from the challenge to limitation notifications. Consequently, the Court recalled the order previously passed in Writ Petition No. 31363 of 2024. The Court further directed that the Writ Petition be restored to its original number. Any interim relief that might have been granted in the main writ petition was ordered to continue. The Registry was instructed to keep a copy of the review order in the original writ petition file.
Key Issues
1. Whether the Writ Petition No. 31363 of 2024 was wrongly tagged with matters challenging limitation notifications, thereby deviating from the specific relief sought by the petitioner? Petitioner's Argument: The petitioner argued that the subject matter of their writ petition was distinct from the limitation notifications that were the focus of other tagged matters. They asserted that a specific relief was sought in their petition, and its misclassification led to an incorrect order. They relied on the prayer clause in their main writ petition to substantiate this. Respondents' Argument: The respondents did not dispute the petitioner's assertion regarding the misclassification and the nature of the relief sought. They did not present any counter-arguments.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Juri iction) PRESENT THE HONOURABLE THE ACTING CHIEF JUSTICE SUJOY PAUL AND THE HONOURABLE DR. JUSTICE G.RADHA RANI WRIT PETITION NO: 31363 OF 2Q24 [ 3430 ] to the Government, uilding, Hyderabad, Between: Mis. KNR-SEW-GVR JV lnfrastructure Limited, KNR House, 3rd and 4th Floor, Plot No. 'l'14, Phase-|, Kavuri Hills, Hyderabad - 500033, Rep. by its General Manager- Finance, Mr. K. Venkata Ram Rao. ...PETITIONER AND 1. The Joint Commissioner of Central Tax, O/o The Commissioner of Central Tax, Central Excise and Service Tax, Secunderabad GST Commissionerate' GSi Bhawan, L.B. Stadium Road, Basheerbagh, Hyderabad - 500 004'
The Union of lndia, rep. by its Secretary (Finance), Ministry of Finance, North Block, New Delhi - 1 1000'1 .
The Superintending Engineer, PRLIS Circle No. 1, Nagarkurnool, Nagarkurnool District, Telangana.
The State of Telangana, Rep. by the Principal Secretary- lrrigation and CAD-Department, Telangana Secretariat B Telangana.
The State of Telangana, Rep. by the Principal Secretary to.the Govemment, State Tax Depaitment, Teldngana Secretariat Building, Hyderabad, Telangana. ...
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