Telangana High Court Permits Withdrawal of GST Writ with Liberty to Refile

Sri Vijaya Durga Bottles Vs State of Telangana (Telangana High Court)

Telangana High Court Allows Fresh Writ Petition After Withdrawal of GST Assessment Challenge

Summary: The Telangana High Court dismissed a writ petition as withdrawn, granting the petitioner liberty to file a fresh writ petition. The Court did not examine the merits of the challenge to the GST assessment orders or the rejection of the appeal submission.

Case Background

M/s. Sri Vijaya Durga Bottles, represented by its sole proprietor Bhavani Jange, approached the Telangana High Court challenging assessment orders for three financial years:

• FY 2017–18: 30.12.2023
• FY 2018–19: 29.04.2024
• FY 2019–20: 23.08.2024

The petitioner also challenged the rejection of the submission of Form GST APL-02, bearing Reference No. ZD360225012085U, dated 05.02.2025.

Relief Sought

The petitioner sought a declaration that the assessment orders and the subsequent rejection of the appeal submission were illegal and arbitrary, contrary to the CGST Act, 2017 and the principles of natural justice. The prayer also sought to set aside the impugned actions and provide an opportunity of hearing.

High Court’s Order

During the proceedings, counsel for the petitioner sought permission to withdraw the writ petition, with liberty to institute a fresh writ petition.

The Court allowed the request and dismissed the writ petition as withdrawn, granting liberty to file a fresh writ petition. No order was passed as to costs, and pending miscellaneous applications, if any, were closed.

Conclusion

The order is procedural in nature. The High Court did not adjudicate the validity of the assessment orders, the rejection of Form GST APL-02, or the petitioner’s allegations concerning legality and natural justice. The petitioner was permitted to pursue the matter through a fresh writ petition.