M/S. Shlipa Electrical Infra Tech (INDIA) Private Limited vs. The State Of Telangana

Facts

The petitioner, M/s. Shilpa Electrical Infra Tech (India) Private Limited, filed a review application seeking to modify an order dated 02.01.2025 passed in Writ Petition No. 6856 of 2024. The original writ petition challenged certain notifications extending limitations and also contended that the show-cause notices and assessment orders were unsigned. The respondents included the State of Telangana and its tax authorities, as well as the Central Board of Direct Taxes and Customs and the Union of India. The parties reached a consensus during the hearing of the review application.

Held

The Court held that in view of the consensus arrived at between the parties, the order under review should be modified. Specifically, the Court found that the show-cause notice and the impugned orders, being unsigned, were liable to be set aside. The reasoning was based on the agreement of the parties that this issue had been conclusively decided in a batch of similar writ petitions (WP No. 21101 of 2024 and batch). The ratio decidendi is that where parties agree that a specific issue has been finally decided in a connected matter, and the original order directed relegation to appeal on that ground, the Court can modify its order to set aside the offending notices/orders and grant liberty to issue fresh notices in accordance with law. The operative direction was to set aside the unsigned show-cause notice and impugned orders, with liberty to the respondents to issue fresh show-cause notices and proceed further, applying other conditions from the order in WP.No. 21101 of 2024 mutatis mutandis.

Key Issues

1. Whether the order dated 02.01.2025 in WP.No. 6856 of 2024, which upheld certain notifications extending limitations and relegated petitioners to appeal, should be reviewed. Petitioner's contention: The petitioner argued that the original writ petition had two grounds: one challenging the notifications extending limitations, and another challenging the unsigned show-cause notices and assessment orders. The petitioner sought review of the order, particularly concerning the latter ground. Revenue/State's contention: The respondents agreed with the petitioner that the issue of unsigned show-cause notices and assessment orders had been finally decided by this Court in WP No. 21101 of 2024 and batch. They consented to dispose of the review petition in terms of that order, acknowledging that there was no point in relegating the petitioner to the remedy of appeal on this specific ground.