M/S. Bvm Energy And Residency Private Limited vs. Additional Commissioner Of Central Tax
Facts
The petitioner, M/s. BVM Energy and Residency Private Limited, filed a Review Application (RA) No. 2 of 2025 before the Telangana High Court. This RA was filed seeking a review of an order dated 02.01.2025 passed by the Division Bench-II in Writ Petition No. 13804 of 2024. The respondents included various authorities from the Central Tax and State Tax departments, as well as the Union of India and the State of Telangana. The petitioner's counsel sought to withdraw the review application.
Held
The Court allowed the petitioner's request to withdraw the Review Application. The Court noted that the petitioner sought to withdraw the application with the liberty to file an appeal as directed in a previous order dated 02.01.2025. The Special Government Pleader for State Tax had no objection to this request. Consequently, the Court dismissed the application as withdrawn, granting the liberty prayed for. Additionally, the Court directed that if an appeal is preferred within 15 days from the date of the order, the appellate authority shall decide it on its merits and not dismiss it solely on the ground of delay. No specific issues regarding GST provisions were decided as the application was withdrawn.
Key Issues
1. Whether the petitioner should be permitted to withdraw the Review Application No. 2 of 2025 filed in WP.No. 13804 of 2024. Petitioner's contention: The petitioner's counsel argued that they wished to withdraw the application with the liberty to file an appeal as directed in WP.No. 1154 of 2024 and batch, dated 02.01.2025. This implies a procedural step to pursue a different legal remedy. Revenue/State's contention: The Special Government Pleader for State Tax stated that they had no objection to the withdrawal of the application.
AI-generated summary — verify with the full judgment below
HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (SPecial Original Juri iction) FRIDAY ,THE SEVENTH DAY OF MARCH TWO THOUSAND AND TWENTY FIVE [ 3430 ] its Managing anakramguda, ...PETITIONER PRESENT THE HONOURABLE ACTING CHIEF JUSTICE SUJOY PAUL AND THE HONOURABLE DR. JUSTICE G.RADHA RANI REVIEWIANO: 2 oF 2025 IN WRIT PETIT ION NQ: 1380 40F 2024 Between: AND 1 M/s. BVM Energy and Residency Private Limited:-!9P bY. iii;"ff'' rrI'i.- Vaooanapu -kridhnaian' Sv No 115/1' N Hyderabad-500 032 Additional Commissioner of Central Tax Ranga- Re9!V,CSf AffiHd;;#;ii" I cSr ar,ai;;,' H' r'lo 1''s1t7i43' vl P H ills' J aihind Enclave'
MadhaPur, HYderabad-50008 1 Deputy Commissioner (Central Tax), lvlaredpally' Begumpet' Telangana Central Board of lndirect Taxes and Customs' GST-PolicyWrn3;,G,3'ati'"t'
Jii"i[, urrtti1l of Finrnce, New Delhi, rep bv its con State of Telangana, tep by its Chief Secretary and Special Chief Secretary to 6iiJ",ir,i"t tFAc), strt" t,i o"pirt'"nt' si:cretariat' Hyderabad Union of lndia, rep by its Secretary, lVlinistry.ol 1n9l9e Jeevan Deep Eijiiiiii' SiJi=io6,, 6"nsad Mars'New Delhi-110 001 SuperintendentofCentralTax,GachibowliGsTRange,RangaReddyGST commissionerate
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.