M/S. Shri Shakti Alternative Energy Limited vs. Assistant Commissioner (State Tax)

Facts

The petitioner, M/s. Shri Shakti Alternative Energy Limited, filed a review petition (IA No. 2 of 2025) before the High Court for the State of Telangana, seeking to review an order dated 02.01.2025 made in Writ Petition No. 34065 of 2024. The respondents included the Assistant Commissioner (State Tax), the State of Telangana, the Union of India, and the Central Board of Indirect Taxes and Customs. The review petition was filed under Section 114 read with Order 47 Rule 1 & 2 of the CPC. The matter came up for hearing on February 28, 2025, before the Acting Chief Justice and Dr. Justice G. Radha Rani.

Held

The Court allowed the petitioner's prayer to withdraw the review petition. Consequently, the petition was dismissed as withdrawn. No costs were imposed. The reasoning for allowing the withdrawal is not detailed in the order, but the Court acceded to the petitioner's request. The operative direction was the dismissal of the review petition as withdrawn.

Key Issues

The primary issue before the Court was whether the review petition filed by M/s. Shri Shakti Alternative Energy Limited should be allowed. The petitioner sought to withdraw the review petition. The Court had to decide whether to permit the withdrawal and consequently dismiss the petition. The petitioner's counsel sought to withdraw the petition. The respondents were represented by their respective counsel, but no specific arguments were recorded for them in relation to the withdrawal request.