Renewable Energy Systems Limited Vs Assistant… — Writ and Judicial Review | Telangana HC (2025)

Renewable Energy Systems Limited Vs Assistant… — Writ and Judicial Review | Telangana HC (2025)

What the court decided

AI extract

Outcome

Writ petition disposed of without entering into merits; petitioner permitted to approach the appellate authority and raise all grounds of law and facts; if it approaches with statutory pre-deposit within ten days, the appellate authority to consider the delay sympathetically and decide in accordance with law; no order as to costs; pending miscellaneous applications closed.

Issue for consideration

Whether the writ petition challenging the order-in-original dated 23.02.2025 (tax period 2020-21) should be entertained despite the petitioner having bypassed the alternative appellate remedy and approaching after some delay. +2 more

Court's answer

The Court refrained from entering into the merits of the matter, in view of the petitioner having bypassed the appellate remedy and approached the writ court after delay.

Ratio / Principle

If the petitioner approaches the appellate authority with statutory pre-deposit within a period of ten days, the appellate authority shall consider the question of delay sympathetically and take a decision on the appearance in accordance with law.

Key takeaways

The instant writ petition is disposed of with no order as to costs, and pending miscellaneous applications stand closed.ratio¶41

Detailed headnote1 paragraphs

GST assessment dispute — Order-in-original dated 23.02.2025 for tax period 2020-21 passed by the Assistant Commissioner of Central Tax, Jeedimetla GST Division, Hyderabad, challenged by writ petition under Article 226 as improper, illegal, contrary to facts and unsigned; I.A. No. 1 of 2025 under S.151 CPC sought stay of collection of disputed tax (CGST Rs. 57,95,173; SGST Rs. 57,95,173; IGST Rs. 5,48,786) and penalties. The Court observed that the petitioner had bypassed the appellate remedy and approached the writ court after some delay, and that counsel for respondent No.1 submitted the order was digitally signed. Declining to examine the merits, the bench disposed of the writ petition: the petitioner was left free to approach the appellate authority; with statutory pre-deposit within ten days, the appellate authority is to consider the delay sympathetically and decide in accordance with law. No order as to costs; pending miscellaneous applications closed. Decided 07-08-2025 by Chief Justice Aparesh Kumar Singh and Justice G.M. Mohiuddin.

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HIGH COURT^{FOR THE STATEOF TELANGANA AT HYDERABAD} isPecial^{OriginalJurisdiction)}

THURSDAY,^{THE SEVENTH DAY OF AUgUST} TWO THOUSAND^{AND TWENTY FIVE}

PRESENT

THE HONOURABLE^{THE CHIEF JUSTICESRIAPARESH KUMAR SINGH} AND THE HONOURABLE^{SRiJUSNCCG.M' MOHIUDDIN}

WRIT^P ETITION^{NO: 233070 F 2025}

Between:

RENEWABLEF!!_EBGYsysrEl/lsLll\4lrED"D-13,tt=^y^Ei=rr=ssoE Svb.r-ti',;5-r-tutreo'^{PHASE-v' IDA' Jt} Telangana-^{500055 {;o' tr'GA}-oriz6d''signatory'Mr' D Suresh Kumar

...PETITIONER

AND 1 Assistant^{Commissioner of Central Tax' Jeedimetla GST Division' Hyderabad'} Telangana.

2 Union of^{lndia, Rep. by the Secretary'Ministryof Finance' No"l36-A'North} Block, New^Delhi.

State of^{Telangana,Rep by its Principal Secretaryto Government' Revenue} " ii?'-r r ib"p"rt,ieni seit"t"iat' Hvderabad'

...RESPONDENTS

PetitionunderArticle226oftheConstitutionoflndiaprayingthatinthe circumstances^{stated in the affidavit filed therewith'the High Courtmay be} pleased to issue^{an appropriateWrit'Order or Direction moreparticularly in the} nature of^{MANDAMUSdecraringthe action of the 1st Respondentin passingthe} impugned order^{dated 23'02'2025 passedfor the year2O2o-2O21'as improper'} illegal, contrary^{to facts and unsigned and consequentlyset aside the same'}

IANO:1 OF²⁰²⁵

PetitionunderSectionl5lCPCprayingthatinthecircumstancesstated intheaffidavitfiledinsupportofthepetition,theHighcourtmaybepleasedto grant stay of collection^{of the total disputed tax Rs 57'95'173/-CGST'}

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Rs.57,95,173 /- SGST and Rs. 5,48,786 /_ ,GST and atong with penatty of Rs.5,79,518 /- CGSI and Rs. 5.17,518 /_ SGST and Rs. 54,87g /_ IGST.

Counsel for the petitioner: SRI EppA RAKESH REDDY

Counsel for the Respondent No.1: SRI DOMINIC FERNANDES,

Sr. SC FOR CBIG (through video conference)

Counsel for the Respondent No.2: SRI A.S.VASUDEVAN,

SC FOR CENTRAL.GOVT.

counsel for the Respondent No.3: Gp FoR coMMERCTAL TAXES

The Court made the following: ORDER

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KUMAR^SINGII TIIE H^ON'BLE THE CIIIEF JUSTI^{CE SRI} AND THE H^{ON'BLESRI JUSTICEG.M.MOHII'DDIN}

WRIT^P ETITIO^{N No.23307of 2025}

ORDER:

Heard Sri^{E.RakeshReddy' learned counsel for the} heard Sri^{DominicFernandes'learned} petitioner'^Also Counsel^{for Central Board of Indirect} Senior^Standing TaxesarrdCustoms,whoappeafedforrespondentNo.l through^{video conferencing' and SriA'S'Vasudevan'} learned^{counselfor respondentNo'2'}

The petitioner^{is aggrieved by the order-in-original} dated23.02.2025relatingtothetaxperiod2o2o-2o2| passed by^{respondent No'1' The petitioner has takena} number^{of pleas'However' it has bypassedthe alternative} remedy^{of appeal by approaching the writ court a-fter some} delay.

Learned Senior^{Standing Counseifor CentralBoard} oflndirectTaxesandCustomsappearingforrespondent No.1 has^{opposed the prayeralso on the grounds of delay'}

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He further submits that the order-in-original is digitalty srgned. The summary of the show cause notice also carries the signature of the assessing authority.

Learned counsel for the petitioner, therefore, prays that the petitioner may be allowed to approach the appellate authorit5z and raise all such grounds of law and facts in its appeal. He further submits that the appellate authority may be directed to consider the question of delav sympathetically, as the petitioner has approached this Court in the present writ petition.

In the aforesaid crrcumstances, we relrain from entering into the merits of the matter If the petitioner approaches the appellate authority with statutory pre_ deposit within a period of ten days, the appellate authorier sha-ll consider the question of delay sympathetically and take a decision on the appear in accordance with law.

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6 The instant writ petition is accordingly disposed of However, there shall be no order as to costs.

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Miscellaneous^{appiicationspending,ifany' shall}

stand ciosed.

SD/-N.^SRIHARI DEPUTY^REGISTRAR

//TRUE^COPY//

src$]fforprcEn

To, Tax,^{JeedimetlaGST Division'} 1- The Assistant^{Commissionerof Central} Hyderabad,^Telangana'

-A, North^{Block' New Delhi' Union}

1. The^{Secretary, Ministry of Finance' No'136} of lndia.

Revenue^{(CT-ll)DePartment'}

J. I::,."fil:1o,if^{o :,?"J:11 g,,B} "Ff^JiJlS"#

One CC^{to SRI EPPARAKESH REDDY' Advocate IOPUCI} 5 One^{CC to SRI A S VASUDEVAN' SC FORCENTRALGOW IOPUCI} 6 One CC^{to SRI DOMINIC FERNANDES'Sr' SC FOR CBICIOPUCI} 7 Two +;;d;;'n CCs^{to GP HYderabad FORCOMMERCIAL [oUrlTAXES' High Court for the State of}

Two CD^CoPies

BSR LS

HIGH COURT

DATED: 07l0gt2121

ORDER

WP.No.23307 of 2O2S

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DISPOSING OF THE WRIT PETITION, WITHOUT COSTS

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