M/S. Acuvate Software Private Limited vs. The Assistant Commissioner (State Taxes)
Facts
The petitioner, M/s. ACUVATE SOFTWARE PRIVATE LIMITED, filed a Review Petition (RP No. 3 of 2025) before the Telangana High Court, seeking to review an order dated January 2, 2025, passed in Writ Petition (WP No. 34031 of 2024). The petitioner sought to recall the said order and be heard on the issues raised in the writ petition. The respondents included the Assistant Commissioner (State Taxes), the Commissioner of State Tax, the State of Telangana, and the Union of India. The review petition was filed under Section 151 CPC.
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 had no objection to this request. Consequently, the Court dismissed the review application as withdrawn. The Court granted the petitioner the liberty to file an appeal within 15 days from the date of the order. It further directed that if an appeal is preferred within this period, the appellate authority shall decide it on its merits and not dismiss it on the ground of delay. No specific issues from the original writ petition were decided in this review proceeding, as the application was withdrawn.
Key Issues
1. Whether the petitioner should be granted a review of the order dated January 2, 2025, passed in WP No. 34031 of 2024, to allow them to be heard on the issues raised in the writ petition? Petitioner's Argument: The petitioner sought to withdraw the review application with the liberty to file an appeal as directed in a previous order dated January 2, 2025, in WP No. 1154 of 2024 and batch. This implies a desire to pursue a different procedural path rather than a review of the current order. Revenue/State's Argument: The learned Special Government Pleader for State Tax had no objection to the petitioner's request to withdraw the application with the liberty to file an appeal.
AI-generated summary — verify with the full judgment below
[ 3430 ] HIGH COURT FOR THE STATE OF TELANGANA AT HYD'ERABAD (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: 34031 OF 2024 Between: M/s. ACUVATE SOFTWARE PRIVATE LIMITED, 1.t ANd 2Nd FIOOT- 1OOO, MJR ARCADE, Gurukul Society, Khanamet, It/adhapur, Ranga Reddy Dist., Telangana - 500081. .....PETITIONER AND 1. The Assistant Commissioner (State Taxes), Madhapur ll Circle, 4th, Floor, Gaganvihar Building, Nampally, Madhhpur Division, Hyderabad. Telangana - 50000'1. 2. The Commissioner of State Tax, The State GST Department, State GST Commissioner Office, Nampally, Opp Gandhi Bhavan, Hyderabad.
The State of Telangana, Rep. by its Principal Secretary (Revenue)' (ST) Department, Secretariat Buildings, Hyderabad.
Union of lndia, Through Joint Secretary, Department of Revenue, Ministry of Finance, At North Block, New Delhi - '1 10001. .....RESPONDENTS/RESPONDENTS Petition Under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petitio
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Telangana High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.