Disposed

M/s. Klen and Marshalls Manufacturers and Expaorts (P) Ltd. v. The Additional Commisioner of Taxes

Telangana HC2 Nov 2004WP/20080/2004

Case brief

AI extract

What is this about?

The High Court of Andhra Pradesh disposed of a writ petition regarding a GST notice under Section 17 of the AP General Sales Tax Act. The court stayed the notice pending the outcome of a revision filed against a rejected stay application, directing the first respondent to dispose of it expeditiously.

What did the court decide?

Stayed the notice under Section 17 of the Act until the revision against the rejected stay order is disposed of by the first respondent.

M/s. Klen and Marshalls Manufacturers and Expaorts… — GST and Indirect Tax | Telangana HC (2004)

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IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD

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(Special Original Jurisdiction)

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TUESDAY, THE SECOND DAY OF NOVEMBER TWO THOUSAND AND FOUR

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PRESENT

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THE HON'BLE MR JUSTICE BILAL NAZKI

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and THE HON'BLE MR JUSTICE S.ANANDA REDDY

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WRIT PETITION NO : 20080 of 2004

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Between:

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M/s. Klen and Marshalls Manufacturers & Exporters (P) Ltd. Branch office at 9-1-83 & 84, Amarchand Sharma Complex, S.P.Road, Secunderabad, rep. by its Authorised Signatory R.Vijay Kumar.

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..... PETITIONER

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AND

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1 The Additional Commissioner of Taxes, Office of the Commissioner of Commercial Taxes, Hyderabad.

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2 The Appellate Dy. Commissioner (CT), Panjagutta Division, Hyderabad.

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3 The Commercial Tax Officer, Khairatabad Circle, Hyderabad.

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4 The Director (Finance), APTRANSCO, Somajiguda, Hyderabad. 5 M/s. A.P.Central Power Distribution Company Ltd.,

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Opp. Singareni Bhavan, Khairtabad, Hyd. 6 M/s. A.P. Eastern Power Distribution Company Ltd., Dhaba Gardens, Visakhapatnam.

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7 M/s. A.P. Northern Power Distribution Company, Opp: REC Petrol Pump, Kazipet, Warangal. 8 M/s. A.P. Southern Power Distribution Company, Renigunta Road, Tirupati.

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.....RESPONDENT(S)

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Petition under Article 226 of the constitution of India praying that in the circumstances stated in the Affidavit filed herein the High Court may be pleased to

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Issue Writ order or direction more particularly one in the nature of writ of Mandamus by setting-aside the impugned notice U/S. 17 of APGST Act, dt. 27.10.2004, issued by the 3rd respondent as illegal and violative of the rules of natural justice.

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Counsel for the Petitioner:MR.B.CHANDRASEN REDDY

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Counsel for the Respondents 1 to 3: GP FOR COMMERCIAL TAX Counsel for the Respondents 4 to 8 : Mrs M.Vinobha Devi

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The Court at the stage of admission made the following :

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ORDER: (per Hon’ble Sri Justice Bilal Nazki)

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Heard the learned counsel for the parties. With their consent, the writ petition is disposed of at this stage.

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Petitioner’s grievance is that an application for grant of stay was rejected, and against the order of rejection, he has filed a revision, which is pending. Pending revision, notice under Section 17 of the A.P. General Sales Tax Act has been served on him. After hearing both sides, we feel that the interest of justice would be met if the notice under Section 17 of the Act is stayed, till the revision is disposed of by the 1^st respondent.

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In these circumstances, the 1^st respondent is directed to dispose of the revision as expeditiously as possible. Till he decides the matter, notice under Section 17 of the

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Act shall not be given effect to.

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Writ Petition is disposed of accordingly. No order as to costs.

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_____________ (BILAL NAZKI,J)

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Dated:02.11.2004

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(S.ANANDA REDDY,J)

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1 The Additional Commissioner of Taxes, Office of the Commissioner of Commercial Taxes, Hyderabad.

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2 The Appellate Dy. Commissioner (CT), Panjagutta Division, Hyderabad.

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3 The Commercial Tax Officer, Khairtabad Circle, Hyderabad.

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4 The Director (Finance), APTRANSCO, Somajiguda, Hyderabad.

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5 M/s. A.P.Central Power Distribution Company Ltd.,

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Opp. Singareni Bhavan, Khairtabad, Hyd. 6 M/s. A.P. Eastern Power Distribution Company Ltd., Dhaba Gardens, Visakhapatnam.

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7 M/s. A.P. Northern Power Distribution Company, Opp: REC Petrol Pump, Kazipet, Warangal. 8 M/s. A.P. Southern Power Distribution Company, Renigunta Road, Tirupati. 9 2 CCs to the G.P. for Commercial Taxes, High Court

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Buildings, High Court of A.P. Hyderabad (OUT)

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10 2 CD copies.

M/s. Klen and Marshalls Manufacturers and Expaorts (P) Ltd. v. The Additional Commisioner of Taxes

Case brief

What is this about?

What did the court decide?

M/s. Klen and Marshalls Manufacturers and Expaorts (P) Ltd. v. The Additional Commisioner of Taxes

Case brief

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What did the court decide?

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