M/S. Baby Husna vs. Assistant Commissioner (St)
Facts
M/s. Baby Husna (Petitioner) filed a review petition seeking to recall an order dated 02.01.2025 passed by the High Court in Writ Petition No. 29554 of 2024. The original writ petition challenged notifications that extended limitation periods and also contended that the show-cause notice and assessment orders were unsigned. The Court had previously upheld the notifications and relegated petitioners to appeal. However, in this review, parties reached a consensus. The Petitioner is represented by Mrs. Baby Husna, Proprietrix, and the respondents include the Assistant Commissioner (ST), State of Telangana, Central Board of Indirect Taxes and Customs, and Union of India.
Held
The Court held that the order under review should be modified based on the consensus reached by the parties. Specifically, the show-cause notice and the impugned assessment orders, which were found to be unsigned, were set aside. The Court reasoned that a recent order in WP.No.21101 of 2024 and batch had finally settled the issue regarding unsigned notices and orders. Therefore, it was no longer necessary to relegate the petitioner to the remedy of appeal. The respondents were granted liberty to issue fresh show-cause notices in accordance with the law and proceed further. Other conditions from the order in WP.No.21101 of 2024 and batch were to apply mutatis mutandis. The Court explicitly modified the order passed in the writ petition.
Key Issues
1. Whether the order dated 02.01.2025, which upheld notifications extending limitation periods and relegated the petitioner to appeal, should be reviewed and recalled. 2. Whether the show-cause notice and impugned assessment orders, being unsigned, are valid. The Petitioner argued for a review of the previous order, particularly concerning the unsigned notices and orders, and sought to avoid the remedy of appeal. The Revenue (Respondent Nos. 1 & 2) agreed with the Petitioner's contention regarding the unsigned notices and orders, and also agreed that the review petition could be disposed of based on a recent order in a similar batch of cases (WP.No.21101 of 2024 and batch). The Revenue did not contest the Petitioner's plea to set aside the unsigned notices and orders.
Sections Cited
Section 114, Order 47 Rule 1, Order 47 Rule 2
AI-generated summary — verify with the full judgment below
[ 3430 ] IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Juri iction) FRIDAY, THE TWENW EIGHTH DAY OF FEBRUARY TWO THOUSAND AND TWENW FIVE PRESENT T+IE HONOURABLE THE ACTING CHIEF JUSTICE SUJOY PAUL AND THE HONOURABLE DR. JUSTICE G.RADHA RANI l.A.No.3 OF 2025 IN WRIT PETITION NO: 29554 OF 2024 Between: M/s. Baby Husna, SY.No. 132 to 139, Sai Nagar Colony, Balapur, Hyderabad, Telangana- 500005, Represented by its Proprietrix Mrs. Baby Husna, W/o. Mohammed Ashfaq Khan, 40 yrs Rl/o. Khalander Nagar. Saidabad, Hyderabad- 500059 ...PETITIONER AND .
Assistant Commissioner (ST), Saroornagar-'1 Circle, Sarrornagar Division, Exhibition Gate Road, Nampally, Hyderabad-S00 001
State of Telangana, Through Principal Secretary to Government Revenue Department (Commercial Tax), Hyderabad. Telangana
Cenkal Board of lndirect Taxes and Custbms, GST Policy Wing, New Delhi rep by its Commissioner
Union of lndia, Ministry of Finance, Represented by its Secretary, North Block, New Delhi-1 10001 ...RESPONDENTS Petition under Section 114 read with Order 47 Rule 1 & 2 oi CPC. praying that in the circumstances stated in the affidavit filed in support of the petition,
The judgment continues below.
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