M/S. Rajeshwara Gas Agencies vs. Assistant Commissioner Of Central Tax
Facts
The petitioner, M/s. Rajeshwara Gas Agencies, filed a Review Petition (RP No. 3 of 2025) before the Telangana High Court seeking to review an order dated 02.01.2025 passed by a Division Bench in Writ Petition (WP) No. 35345 of 2024. The petitioner sought to recall the said order and be heard on all issues raised in the writ petition. The respondents included the Assistant Commissioner of Central Tax, the State of Telangana, the Central Board of Indirect Taxes and Customs, and the Union of India. The review petition was filed under Section 114 read with Order 47 Rule 1 & 2 of the CPC.
Held
The Court, with the consent of the parties, allowed the petitioner to withdraw the review application. The petitioner was granted liberty to file an appeal as directed in the order dated 02.01.2025 in WP No. 1154 of 2024 and batch. The Special Government Pleader for State Tax raised no objection to this withdrawal. Consequently, the application was dismissed as withdrawn without costs. The Court further directed that if an appeal is preferred within 15 days from the date of the order, the appellate authority shall decide it on merits and shall not dismiss it on the ground of delay. No specific issues from the original writ petition were decided in this review proceeding.
Key Issues
1. Whether the petitioner is entitled to a review of the order dated 02.01.2025 passed in WP No. 35345 of 2024, under Section 114 read with Order 47 Rule 1 & 2 CPC? The petitioner argued that they sought to withdraw the review application with the liberty to file an appeal as directed in a related batch of cases (WP No. 1154 of 2024 and batch) dated 02.01.2025. The revenue, represented by the Special Government Pleader for State Tax, had no objection to this request. The court's decision would hinge on whether to grant this withdrawal with the requested liberty.
Sections Cited
Section 114, Order 47 Rule 1, Order 47 Rule 2
AI-generated summary — verify with the full judgment below
[ 3430 ] HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (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: 35345 OF 2024 Between: Itrl/s. Rajeshwara Gas Agencies, P No.1 1,12, Westran Plaza, Kompally, Hyderabad, Telangana, 500014, Represented by its Proprietrix, Mrs. Rekha Kalvakuntla, W/o. Kalvakuntlb Sudhir Rao, Rl/o. Plot No. 86, Phase-lll, Jubilee Hills, Hyderabad, Telangana- 500033 .....PETITIONER AND 1. Assistant Commissioner of Central Tax, Medchal GST Commissionerate, H. No. 8-2-7713, Adithya Towers, Sri Sai Enclave, Old Bowenpally, Secunderabad- 50001 1 .
State of Telangana, Through Principal Secretary to Government Revenue Department (Commercial Tax), Hyderabad, Telangana.
Central Board of lndirect Taxes and Customs, GST Policy Wing, New Delhi rep by its Commissioner.
Union of lndia, Ministry of Finance, Rep resented by its Secretary, North Block, New Delhi-1 10001 . .....RESPONDENTS Petition Under Sebtion 114 read with order 47 Rule 1 &2 CPC praying that in
The judgment continues below.
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