M/S. Titan Intech Limited v. The Assistant Commissioner Of Central Tax

HIGH COURT FOR THE STATE OF TELANGANA : HYDERABAD MAIN CASE NO: WRIT PETITION No.13818 OF 2024 PROCEEDING SHEET SL.

NO DATE

ORDER

OFFICE NOTE 13.06.2025 HACJ (SP,J) & DR.GRR,J I.A.No.2 of 2025 Transferred to IO Folder before corrections.

Dispensed with.

I.A.No.1 of 2025 Heard Sri Mohammed Rafi, learned counsel representing Sri Shaik Jeelani Basha, learned counsel for the petitioner and Sri T.Chaitanya Kiran, learned counsel representing Sri Swaroop Oorilla, learned Special Government Pleader for respondent-State Tax.

This application seeking review of the order dated 02.01.2025 passed in WP.No.13818 of 2024.

Review is prayed for on a singular ground that the petitioner has challenged the constitutionality of Section 16(2)(C) of the Goods and Services Tax Act, 2017. On a specific query from the Bench, learned counsel for the petitioner could not point out from the prayer clause of the Writ Petition that any such prayer was made to assail the constitutionality of such statutory provision. Thus, no case is made out to exercise the review jurisdiction.

Accordingly, this Review Application is dismissed.

__________________ HACJ (SP,J) ________________ Dr.GRR,J nvl