Remanded

M/s. Rks Motors Private Limited, v. The Assistant Commissioner (Ct), Ltu

Telangana HC18 Jul 2008WP/28225/2007

Case brief

AI extract

What is this about?

Petitioner challenged an assessment order treating life tax, insurance, and other post-sale charges as sale consideration. The High Court allowed the writ, remanding the matter to the second respondent to review the order afresh under a government order and pass fresh orders by a specified deadline.

What did the court decide?

The writ petition was allowed and the matter remanded to the second respondent to pass orders afresh on or before 31st August 2008.

M/s. Rks Motors Private Limited, Vs The Assistant… — GST and Indirect Tax | Telangana HC (2008)

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IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction)

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FRIDAY, THE EIGHTEENTH DAY OF JULY TWO THOUSAND AND EIGHT

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PRESENT

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THE HON'BLE MRS JUSTICE T.MEENA KUMARI AND

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THE HON'BLE MR JUSTICE RAMESH RANGANATHAN

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W.V.M.P. NO. 1981 OF 2008

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W.P.M.P. NO. 36871 OF 2007

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AND

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WRIT PETITION NO : 28225 of 2007

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Between:

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M/s. RKS Motors Private Limited, Saboo Towers, 6-3-905, Somajiguda, Hyderabad, Rep. by its Managing Director Mr. Vinay Saboo.

.....

PETITIONER

AND

1 The Assistant Commissioner (CT), LTU, Punjagutta Division, Hyderabad.

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2 The Assistant Commissioner (CT), (Audit-I), Central Audit Unit, O/o. The Commissioner of

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Commercial

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Taxes, Nampally, Hyderabad.

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.....RESPONDENTS

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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 will be pleased to issue an appropriate Writ, order or direction more particularly one in the nature of Writ of Mandamus declaring the action of the

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2nd Respondent in passing the impugned assessment order dated 13-12-2007 for the tax period April, 2005 to March, 2006 in a great hasty and hurry manner treating the life tax, insurance, registrtion charges, handling charges, extended warranty charges etc., as part of the sale consideration as illegal, arbitrary, high handed, without authority of law and jurisdiction and set aside the same and declare that the life tax, insurance, registration charges, handling charges, extended warranty charges etc., are post sale services and would not form part of the turnover and cannot be assessed to tax under the provisions of the APVAT Act, 2005 and pass Counsel for the Petitioner: MR.BHASKAR REDDY VEMIREDDY Counsel for the Respondent No.: GP FOR COMMERCIAL TAX The Court made the following : ORAL ORDER: (per THE HON’BLE MRS. JUSTICE T.MEENA KUMARI)

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When the above Vacate Miscellaneous Petition is taken up for hearing, both the counsel have agreed that the matter has to be remanded back to the second respondent in terms of GO Ms. No. 144 Revenue (CT-II) department dated 9.2.2008 for consideration afresh.

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Accordingly, the writ petition is allowed and the matter is remanded to the second respondent for passing orders afresh on or before 31^st August 2008, in accordance with law. No order as to costs. The Vacate Miscellaneous Petition is accordingly closed.

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Justice T.Meena Kumari

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_______________________ Justice Ramesh Ranganathan July 18, 2008 MAS.

..... REGISTRAR

// TRUE COPY //

SECTION OFFICER

1.2CCs to 2.2CD copies Form-NIC-OGS/WP{SPJS}

M/s. Rks Motors Private Limited, v. The Assistant Commissioner (Ct), Ltu

Case brief

What is this about?

What did the court decide?

M/s. Rks Motors Private Limited, v. The Assistant Commissioner (Ct), Ltu

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Statutes considered

Parties & counsel

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