M/S. S.V.S. Enterprises vs. The Union Of INDIA
Facts
The petitioner, M/s. S.V.S. Enterprises, filed a review application before the High Court of Telangana at Hyderabad. This application sought to review an order dated January 2, 2025, passed by the High Court in Writ Petition No. 25177 of 2024. The petitioner's primary contention for review was that a specific ground raised in the original writ petition concerning the non-availability of a Document Identification Number (DIN) in the relevant documents was not decided. The respondents, including the Union of India and the State of Telangana, opposed the review. The Special Government Pleader for the State Tax department noted that the petitioner had already been granted liberty to file an appeal.
Held
The High Court held that the aspect relating to the impact of the non-availability of the DIN number could be examined by the Appellate Authority if such a point is raised by the appellant. The Court found no reason to review its earlier order. Consequently, the Court directed the petitioner to file an appeal before the Appellate Authority within 15 days from the date of the order. The Court further stipulated 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. The review application was accordingly disposed of.
Key Issues
1. Whether the High Court should review its previous order dated January 2, 2025, in Writ Petition No. 25177 of 2024, on the ground that a specific issue was not decided? Petitioner's Argument: The petitioner argued that one of the grounds raised in the original writ petition, specifically the non-availability of the DIN number in the relevant documents, was not decided by the Court. Therefore, the original order should be recalled to address this undecided point. Revenue/State's Argument: The respondents opposed the review application. The Special Government Pleader for the State Tax department submitted that the petitioner had already been granted liberty to file an appeal against the original order. The respondents did not present any further arguments regarding the merits of the DIN number issue or the grounds for review.
Sections Cited
Section 114, Order 47 Rules 1 & 2
AI-generated summary — verify with the full judgment below
[ 3430 ] HIGH COURT FOR THE STATE OF IE.LANGANA AT HYDERABAD (Special Original Juri iction) FRIDAY, THE SEVENTH DAY OF MARCH TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE THE ACTING CHIEF JUSTICE SUJOY PAUL AND THE HONOURABLE DR. JUSTICE G.RADHA RANI EV.l.A.No.2 02 IN WRIT PETITION NO: 25177 OF 2024 Between: M/s. S.V.S. Enterprises, 1't and 4th Floors, 1-1-724t2A and D, 4, Gandhinagar, Hyderabad -500080, Tplangana, Rep. by its Proprietor Mr. P.
Ramesh. ..,PETITIONER AND 1 The Union of lndia, Through Secretary, Ministry of Finance, Department of Revenue, North Block, New Delhi 110001.
The State of Telangana, Rep. by the Principal Secretary to the Government, Revenue (CT) Department, Telangana Secretariat, Hyderabad, Telangana.
The Assistant Commissioner (ST), Gandhinagar Circle, Secunderabad Division, Mayur Kushal Complex, beside Chermas, Abids, Hyderabad, Telangana.
The Goods and Service Tax Council, Rep by (s Secretary, GST Council, Secrelariat, 5th Fioor, Tower-ll, Jeevan Bharti Building, Janpath Road, Connaught Place, New Delhi-.1 '10 00'1 The Central Board of lndirect Taxes and Customs, Rep. by its Chairman, Ministry of Finance, Department of Revenue, North Block, Centra
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.