Krishna Kumar Soni v. The Assistant Commissioner St
Case brief
What is this about?
Telangana High Court review application, 28-02-2025; I.A. No. 3 of 2025 in WP No. 35249 of 2024; petitioner Krishna Kumar Soni (M/s. Vedaanta Ventures); respondents include Assistant Commissioner ST Ramgopalpet-Ranigunj Circle and State of Telangana (Commercial Tax); GST/State Tax assessment challenged; unsigned show-cause notice and unsigned assessment orders set aside by consent; liberty to issue fresh SCN; limitation-extension notifications earlier upheld in common order dated 02.01.2025 in WP 1154 of 2024 batch; conditions of WP 21101 of 2024 batch applied mutatis mutandis; review under Section 114 r/w Order XLVII Rule 1 & 2 CPC; bench: Sujoy Paul (Acting Chief Justice) and Dr. G. Radha Rani; disposed by consensus.
What did the court decide?
Review application disposed of on consensus: the order under review (common order dated 02.01.2025 in WP.No.1154 of 2024 and batch) stands modified; the unsigned show-cause notice and unsigned impugned assessment orders are set aside; liberty reserved to respondents to issue a fresh show-cause notice in accordance with law and proceed; conditions of WP.No.21101 of 2024 and batch apply mutatis mutandis; petitioner not relegated to the appeal remedy.