M/S. Dvv Entertainments LLP vs. Deputy Commissioner (St) Fac
Facts
The petitioner, M/s. DW Entertainmentg LLP, filed a review petition seeking to review an order dated 02.01.2025 passed by the High Court in Writ Petition No. 34010 of 2024. The original writ petition challenged show-cause notices and assessment orders issued by the Deputy Commissioner (ST) and Assistant Commissioner (ST). The primary grounds for the original challenge included the contention that the limitation period for availing certain benefits had been extended by notifications, and that the show-cause notices and assessment orders were unsigned documents. The review petition was filed under Section 114 read with Order 47 Rules 1 and 2 of the Code of Civil Procedure.
Held
The Court noted that the parties had reached a consensus. Regarding the issue of unsigned show-cause notices and assessment orders, the Court held that these documents are indeed unsigned and, therefore, set them aside. The Court also acknowledged a consensus on the issue of extended limitation periods, referencing a common order passed in WP No. 1154 of 2024 and batch, dated 12.01.2025, which dealt with similar challenges to notifications extending limitation. The Court modified the order under review to reflect the agreed-upon terms. Liberty was reserved for the respondents to issue fresh show-cause notices, if permissible, and for the petitioner to pursue remedies as per the conditions mentioned in the common order of WP No. 1154 of 2024 and batch. The review petition was disposed of accordingly.
Key Issues
1. Whether the impugned show-cause notices and assessment orders, being unsigned documents, are liable to be set aside? This issue turns on the interpretation of procedural requirements for valid notices and orders under GST law. The petitioner argued that unsigned documents are invalid. The respondents did not record any specific argument on this point, but implicitly accepted the court's direction. 2. Whether the petitioner is entitled to avail benefits under extended limitation periods as per relevant notifications? This issue relates to the interpretation and applicability of notifications extending time limits for GST compliance. The petitioner contended that they should be allowed to avail these benefits. The respondents, through their counsel, reached a consensus with the petitioner regarding the outcome of this issue, as reflected in the court's order.
Sections Cited
Section 114, Order 47 Rule 1, Order 47 Rule 2
AI-generated summary — verify with the full judgment below
[ 34301 HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD FRIDAY, THE TWENTY EIGHTH DAY OF FEBRUARY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE THE ACTING CHIEF JUSICE SUJOY PAUL AND THE HONOURABLE DR. JUSTICE G.RADHA RANI NO.2 F 2025 IN WRIT P TITION NO: 34010 F 2024 Between: M/s. DW Entertainmentg LLP, Rep by its Authorized Signatory, 8-2-26W5n9, Road. No.02, Banjara Hills, Hyderabad, Telangana .500 073 AND 1 2 ...PETITIONER/PETITION ER Deputy Commissioner (ST) FAC, STU-3, Abids Division, Hyderabad. Assistant Commissioner (ST), BasheerQagh-Nampally Circle, Ahids Division, Hyderabad.
State of Telangana, rep. by its Chief Secretary and Special Chief $ecretary to Government (FAC), State Tax Departmeht, Secretariat, Hyderabad.
Union gf lndia, (rep. by its Secretary (Reyenue), North Block, New Delhi
Central Board of lndirect Taxes and Qustoms, (rep. by its Chairman) GST Policy Wing, Government of lndia, Ministry of Finance, New Delhi ...RESPONDENTS Petition under Section 114 read with Order 47 Rule 1 and 2 Code Civil Procedure praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to review the'order
The judgment continues below.
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