M/s Sugna Metals Limited Vs The Deputy Commissioner (St) Stu-I

M/s Sugna Metals Limited, Sy.^{No. 141 lo 143, LaxmidevarapjrllyRoad,} Narayariapur Village, Pargi Mandal,^{Vikarabad District - q01 5ql-' Telanqana'} Reprirsented by^- its Chief^{FinancialOfficer,lvlr. Ravi Kumar Garg,} S/o: Mr.Tirath Prasad Garg.

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...REVIEW PETITIONERYPETITIONER

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AND

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The Deputy Commissioner^(ST) STU-|,^{Secunderabad Division, Hyderabad,} Telangana.

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The Joint Commissioner, Secunderabad^{Division, [,4ayur KushalComplex'} Abids, Hyderabad - 500 001 , Telangana.

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The Additional Commissioner^(ST), Secunderabad,^{CommercialTaxes} Complex, M.J. Road, Oppositej Gdndhi^{Bhavan, Nampally, Hyderabad - 500} 00'1

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State of Telangana, Represented by its^{Principal Secretary to Government,} Revenue (CT-ll) Department, Secretariat,^Hyderabad.

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The Commissioner of State Taxes,^{Stateof Telangana, CommercialTaxes} Complex, M.J. Road, Opposite Gandhi^{Bhavan, Nampally, Hyderabad - 500} 001.

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Central Board of lndirect Taxes and^{Customs, GST PolicyWing, Govemment} of India, Ministry of Finance, New^{Delhi, Represented by its Commissioner} (GSr).

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Union of lndia, Represented by^its Principal^{Secretary, Govemment of lndia,} Ministry of Finbnce, 3rd Floor,leevan^{Di:ep Building, Sansad[/arg, New} Delhi - 1 10 001^.

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...RESPONDENTS/RESPONDENTS

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Petition under Section 141 rlw Order 47 Rule 1 of CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to review and recall the^judgment dated 02-01 .2025, thereby restore W.P.No.15201 of 2024 for fresh hearing and allow the writ petition after hearing in the interests of justice.

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This petition coming on for hearing, upon perusing the petition and lt4emorandum of grounds fiied in support thereof. and upon reading the Order dated 13-06-2025 in W.P.No.15201 of 2024 and upon hearing the arguments of SRI A.V.A. Siva Kartikeya, Counsel for the Petitioner and Sri T. Chaitanya Kiran, representing Sri Swaroop Oorilla, Special GP for Commercial Tax, on behalf of the Respondent Nos.'1 to 5, Ms. B. Sapna Reddy, SC for CBIC, on behalf of the Respondent No.6, Sri Gadi Praveen Kumar, Deputy Solicitor General of lndia, on behalf of the Respondent No.7 the Court made the following: ORDER

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Sri A.V.A.Siva Kartikeya, learned counsel for the petitioner.

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Sri T.Chaitanya Kiran, learned counsel representing Sri Swaroop Oorilla, learned Special Government Pleader for respondent-State Tax.

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During the course of hearing, learned counsel for the parties reached to a consensus. lt is agreed that the order under review is the common order passed in WP.No.1 154 ol 2024 and batch, dated 02.01.2025. In those matters, the principal challenge was to the notifications, whereby, limitation was extended. Since those notifications were upheld, this Court relegated the petitioners to avail the remedy of appeal.

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Another ground in the Writ Petition was that the show-cause notice and the impugned assessment orders are unsigned documents. The parties agreed that the curtains are finally drawn on this issue by this Court on 2A.02.2025 in WP.No.21101 ol 2024 and batch and this review petition may be disposed of in terms of said order and now there is no point in relegating the petitioner to avail the remedy of appeal.

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ln view of the consensus arrived at, the order under review stands modified to the extent agreed by the parties and it is ordered that the showcause notice and the impugned orders which are unsigned are set aside.

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Liberty is reserved to^{the respondents to issue fresh show-causenotice,} in accordance with^{law and proceed further.other conditionsmentionedin} the order^passed in^{wP.No.21101 of 2024 and batch,dated28.02.2025, shall} apply mutatis mutandis^{to this case. The order passedin this writ Petition} stands modified.

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, Accordingly, this Review Application is disposed of. Registry is directed to^{keep a copy of this order in the originalWrit} Petition.

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SD/- A. SRINIVASA REDDY ISTANT REGISTRAR

//TRUE COPY//

SECTION OFFICER

To,

d Division, Hyderabad,

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The Deputy Commissioner^{(ST)STU-1, Secunder} Telanoana.

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ffre i5int Commissioner, Secunderabad^{Division, ltilayur Kushal Complex,} Abids. Hvderabad - 500 001 , Telanqana.

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tne AdOitionat Commissioner^{(ST),-Secunderabad,CommercialTaxes} Comptex, M.J. Road,^{Oppositti Gdndhi Bhavan, Nampally, Hyderabad- 500} 001

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4 The Principal Secretary^{to Government, Revenue (CT-ll) Department'} Secretariai, State of Telangana,^Hyderabad.

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5 ifre commissioner of Stat6^{Taxes,-Stateof Telangana, CommercialTaxes} Complex, M.J. Road, Opposite^{Gandhi Bhavan, Nampally, Hyderabad- 500} 001.

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6- ihe'Commissioner^{(GST), Central Board of lndirect Taxes and Customs, GST} - eotlcy Wing, Goverrimenfof lndia, Ministry of Finance, N-ew Delhi - -. Z. f fre FrinCip%l Secretary,^{Governmentof lidia,-tvlinistry.of Firrance,3rdFloor,} Jeevan Ddep^{Building,-SansadMarg,} !-lnion^{of lndia, New Delhi- 110 001'}

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