Remanded

M/s. Balaji Agencies and Industries, v. The Commercial TAx Officer No.Ii

Telangana HC18 Jul 2008WP/7795/2008

Case brief

AI extract

What is this about?

A writ petition challenging retrospective taxation on warranty claims was allowed by the High Court. The matter was remanded to the first respondent to pass orders afresh within thirty days. The Court framed no detailed issues but relied on a government order for the remand.

What did the court decide?

The writ petition is allowed and the matter is remanded to the first respondent for passing orders afresh on or before 31st August 2008.

M/s. Balaji Agencies and Industries, Vs The… — Writ and Judicial Review | 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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WRIT PETITION NO : 7795 of 2008

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Between:

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M/s. Balaji Agencies & Industries, Autonagar, Nellore rep. by its Managing Partner Mr.A.Ravindranath.

.....

PETITIONER

AND

1 The Commercial TAx Officer No.II, Nellore. 2 The Appellate Deputy Commissioner (CT) Guntur.

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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 or order or direction, more particularly one in the nature of Writ of Mandamus or any other appropriate writ declaring the action of the respondents in levying tax on warranty claims with retrospective effect following the decision of Hon'ble Apex Court reported in 136 STC 515, as arbitrary, contrary to the provisions of the APGST Act, in view of G.O.Ms.No.144, dt. 9.2.2008 passed by the Government of A.P., and set aside the proceedings of the first appellate authority as well as the 1st respondent herein vide proceedings dt. 28.11.2007

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and 22.6.2007 respectively and set aside the same as null and void and consequently grant stay of collection of disputed demand of Rs.1,52,267/- for the assessment year2002-03 and pass such other order or orders.

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Counsel for the Petitioner: MR.SHAIK JEELANI BASHA

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Counsel for the Respondent No.: GP FOR COMMERCIAL TAX

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The Court made the following :

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ORAL ORDER: (per THE HON’BLE MRS. JUSTICE T.MEENA KUMARI)

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When this writ petition is taken up, it is represented by both the counsel that the matter has to be remanded back to the first 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 first respondent for passing orders afresh on or before 31^st August 2008, in accordance with law. No order as to costs.

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Justice T.Meena Kumari

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_______________________ Justice Ramesh Ranganathan July 18, 2008 MAS. ..... REGISTRAR // TRUE COPY //

..... REGISTRAR

SECTION OFFICER

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