M/S. Bright Electronics vs. The Assistant Commissioner

Facts

M/s. Bright Electronics, represented by its Proprietor, filed a Review Application before the Telangana High Court seeking to review an order dated 02.01.2025 passed in Writ Petition No. 35246 of 2024. The original writ petition had challenged notifications extending limitation periods and also contended that the show-cause notice and assessment orders were unsigned documents. The Division Bench, in its earlier order, had upheld the notifications extending limitation and relegated the petitioner to avail the remedy of appeal. However, in the present review application, the parties reached a consensus. The petitioner is represented by Mr. V. Veeresham, and respondents 1 and 2 (Assistant Commissioner and State of Telangana) are represented by Mr. Swaroop Oorilla, Spl. GP for State Tax.

Held

The Court held that in view of the consensus arrived at between the parties, the order under review stands modified. Specifically, the show-cause notice and the impugned assessment orders, which were unsigned, are set aside. The Court granted liberty to the respondents to issue fresh show-cause notices in accordance with law and proceed further. The other conditions mentioned in the order passed in WP.No.21101 of 2024 and batch shall apply mutatis mutandis to this case. The original order passed in the Writ Petition stands modified accordingly. The Court did not expressly leave any issue undecided, as the matter was resolved by consensus.

Key Issues

1. Whether the order dated 02.01.2025 passed in Writ Petition No. 35246 of 2024, which upheld the notifications extending limitation and relegated the petitioner to appeal, requires review in light of a subsequent development regarding unsigned notices and orders? Petitioner's Contention: The petitioner sought review of the previous order. The parties have reached a consensus that the issue of unsigned show-cause notices and assessment orders has been finally decided by this Court in WP.No.21101 of 2024 and batch. Therefore, there is no point in relegating the petitioner to avail the remedy of appeal. Revenue/State's Contention: The Revenue/State, represented by Spl. GP for State Tax, agreed to the consensus reached by the parties. They acknowledged that the issue of unsigned notices and orders has been settled in a related batch of writ petitions.