M/S. Sainath Ginning And Pressing Factory vs. The Union Of INDIA
Facts
The petitioner, M/s. Sainath Ginning and Pressing Factory, filed a review application seeking to set aside an order dated 02.01.2025 passed in Writ Petition No. 20233 of 2024. The original writ petition challenged certain notifications that extended limitation periods and also contended that the show-cause notice and impugned assessment orders were unsigned documents. The respondents included the Union of India, the State of Telangana, the Joint Commissioner (ST), Adilabad, the GST Council, and the Central Board of Indirect Taxes and Customs. The review application was filed under Section 114 read with Rules 1 and 2 of the Civil Procedure Code. The parties reached a consensus during the hearing.
Held
The Court held that the parties had reached a consensus. The order under review was modified to the extent agreed upon by the parties. It was ordered that the show-cause notice and the impugned orders, which were unsigned, are set aside. The consequential bank attachment shall also stand revoked. Liberty was reserved to the respondents to issue fresh show-cause notices in accordance with law and proceed further. The other conditions mentioned in the order passed in WP.No. 21101 of 2024 and batch, dated 28.02.2025, shall apply mutatis mutandis to this case. The order passed in the Writ Petition stands modified. The Court did not expressly leave any issue undecided, as a consensus was reached and acted upon.
Key Issues
1. Whether the order under review, which upheld certain notifications extending limitation periods and relegated petitioners to appeal, should be modified in light of a subsequent development regarding unsigned assessment orders. 2. Whether the show-cause notice and impugned assessment orders, which were alleged to be unsigned, should be set aside. Petitioner's Contention: The petitioner argued that the issue of unsigned show-cause notices and assessment orders had been finally decided by this Court on 28.02.2025 in WP No. 11101 of 2024 and batch. Therefore, the petitioner should not be relegated to the remedy of appeal in this case. Revenue's Contention: The judgment records that the parties reached a consensus. No specific arguments were recorded for the revenue on the issues, other than their participation in the consensus.
Sections Cited
Section 114, Rule 1, Rule 2
AI-generated summary — verify with the full judgment below
[ 3430 ] HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Juri iction) FRIDAY,THE TWENTY SEVENTH DAY OF JUNE TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE ACTING CHIEF JUSTICE SUJOY PAUL AND THE HONOURABLE DR. JUSTICE G.RADHA RANI REVIEW IA NO. 2 OF 2025 IN WRIT PETITION NO: 20233 OF 2024 Between: AND Mis. Sainath Ginning and Pressing Factory, 4- 5- 1318, Sy No. 29A, Rampur Road, Adilabad, Telangana- 50400'1 . Rep by its Proprietor, Kotawar Sandeep. ...PETITIONER
The Union of lndia, Rep. by its Secretary (Finance), Ministry of Finance, North Block, New Delhi - 110001. 2. The State of Telangana, Rep- by the Principal Secretary to the Government, Revenue (CT) Department, Telangana Secretariat Building, Hyderabad, Telangana.
The Joint Commissioner (ST), Adilabad STU, Adilabad, H. No. 9- 6, Second Floor, Chandra Hero Complex, Sai Nagar, Dasnapur, Adilabad - 504001, Telangana.
The Goods and Service Tax Council, Rep. by its Secretary, GST Council, Secretariat, 5th Floor; Tower- ll, Jeevan Bharti Bullding, Janpath Road, Connaught Place, New Delhi- 1 10 001 .
The Central Board of lndirect Taxes and Customs, Rep. by its Chairman, Ministry of Finance, D
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