Water Tech Engineers Vs Joint Commissioner of Central Tax & Others (Telangana High Court)
Summary: The Telangana High Court dismissed the writ petition filed by Water Tech Engineers as withdrawn after the petitioner sought permission to pursue the available statutory appellate remedy under the GST law. The petitioner was granted liberty to file an appeal against the rejection order dated 12.05.2026 and the Order-in-Original dated 15.12.2025. The High Court did not adjudicate the dispute on merits, awarded no costs and directed that all pending miscellaneous petitions be closed.
High Court’s Reasoning: The Telangana High Court did not examine the legality or merits of the rejection order dated 12.05.2026 or the Order-in-Original dated 15.12.2025. Since the petitioner voluntarily sought permission to withdraw the writ petition and pursue the available statutory appellate remedy under the GST law, the Court accepted the request and dismissed the petition as withdrawn while expressly preserving the petitioner’s liberty to file such an appeal. Accordingly, the order represents no judicial finding on the substantive dispute and leaves all issues to be examined by the competent appellate authority.
FULL TEXT OF THE JUDGMENT/ORDER OF TELANGANA HIGH COURT
Mr. T.S. Murthy, learned counsel for the petitioner.
Mr. Dominic Fernandes, learned Senior Standing Counsel for Central Board of Indirect Taxes and Customs (CBIC), appears for respondent No.3.
2. Learned counsel for the petitioner seeks permission of this Court to withdraw the writ petition with liberty to file an appeal against the rejection order, dated 12.05.2026 and the order-in-original, dated 15.12.2025.
3. In view of the above, this Writ Petition is dismissed as withdrawn with liberty as prayed for. No costs.
As a sequel, miscellaneous petitions, pending if any, stand closed.
