M/S. Sri Srinivasa Fertilizers Pesticides And Seeds vs. The Superintendent Of Central Tax
Facts
The petitioner, M/s. Sri Srinivasa Fertilizers Pesticides and Seeds, filed a Review Petition (RP No. 3 of 2025) before the Telangana High Court, seeking to review an order dated January 2, 2025, passed by a Division Bench-II in Writ Petition (WP) No. 18438 of 2024. The petitioner sought to recall the said order and have all issues raised in the writ petition heard. The respondents included various GST authorities at Nalgonda and the State of Telangana, along with the Central Board of Indirect Taxes and Customs and the Union of India. The review petition was heard on February 28, 2025.
Held
The Court noted that the learned counsel for the petitioner sought to withdraw the review application with the liberty to file an appeal as directed in WP No. 1154 of 2024 and batch, dated January 2, 2025. The learned Special Government Pleader for State Tax stated that they had no objection to this request. Consequently, the Court dismissed the application as withdrawn, granting the liberty prayed for. The Court further directed that if an appeal is preferred within 15 days from the date of the order, the appellate authority shall decide the same on merits and shall not dismiss it on the ground of delay. No specific issues from the original writ petition were decided in this review proceeding.
Key Issues
1. Whether the petitioner is entitled to a review of the order dated January 2, 2025, passed in WP No. 18438 of 2024, under Section 151 CPC, to recall the order and have all issues raised in the writ petition heard? Petitioner's Contention: The petitioner sought to withdraw the review application with the liberty to file an appeal as directed in WP No. 1154 of 2024 and batch, dated January 2, 2025. Revenue/State's Contention: The learned Special Government Pleader for State Tax had no objection to the withdrawal of the application with the liberty prayed for.
AI-generated summary — verify with the full judgment below
M/s. Sri Srinivasa Fertilizers Pesticides and Seeds, 5121142, MG Road, Nalgonda, Telangana- 508001, Represented by its Proprietor [Vlr. Srinivas Vasa, S/o. Vasa Yadaiah, Aged about 47 years, R/o. Kanchanapalli, Nalgonda, Telangana- 50800'1 . [ 3430 ] HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Juri iction) FRIDAY, THE TWENTY EIGHTH DAY OF FEBRUARY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE THE ACTING CHIEF JUSTICE SUJOY PAUL AND THE HONOURABLE DR. JUSTICE G.RADHA RANI REVIEW PETITION NO.3 OF 2025 IN WRIT PETITION NO: 18438 OF 2024 Between: .....PETITIONER AND 1. The Superintendent of Central Tax, Nalgonda GST Range, Nalgonda GST Division, Ranga Reddy GST Commissionerate, 1st Floor, Door No. 6-2- 11, LPT Market, Block- 2, Sy. No. 830/'1 and 831, Hyderabad Road, Nalgonda, Telangana- 508001. 2. The Assistant Commissioner of Central Tax, Nalgonda GST Division, Ranga Reddy GST Commissionerate. Nalgonda, Telangana- 508001. 3. State of Telangana, Through Principal Secretary to Government Revenue Department (Commercial Tax), Hyderabad, Telangana.
Central Board of lndirect Taxes and Customs, GST Policy Wing, New Delhi rep by its Commissioner.
Union o
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