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Summary: The Telangana High Court dismissed a writ petition as withdrawn, granting the petitioner liberty to file a fresh writ petition.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The Court allowed the request and dismissed the writ petition as withdrawn, granting liberty to file a fresh writ petition.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.
FULL TEXT OF THE JUDGMENT/ORDER OF TELANGANA HIGH COURT
Mr. M. Tarun, learned counsel appears for the petitioner.
2. This Writ Petition is filed with the following prayer:
“…..to issue a writ order or direction more particularly one in the nature of Mandamus, by declaring the action of the respondents 2 to 4 in issuing Assessment Orders for the financial years 2017-18 dated 30.12.2023, 2018-19 dated 29.04.2024 and 2019-20 dated 23.08.2024 as well as the subsequent rejection of the Submission of Appeal Form GST APL-02 bearing Reference No.ZD360225012085U dated 05.02.2025 as illegal arbitrary contrary to the CGST Act, 2017 and principles of natural justice and consequently set aside the same and direct the 2nd to 4th respondents to give an opportunity to the petitioner to be heard and pass…”
3. Learned counsel for the petitioner seeks permission of this Court to withdraw the instant Writ Petition with liberty to the petitioner to file a fresh Writ Petition.
4. Accordingly, the instant Writ Petition is dismissed as withdrawn with liberty to the petitioner to file a fresh Writ Petition.
There shall be no order as to costs.
Miscellaneous applications, if any pending, shall stand closed.
