Disposed

M/s. I.T.D.Cementation India Limited, v. Assistant Commissioner (Ct) Ltu

Telangana HC9 Nov 2012WP/35052/2012

Case brief

AI extract

What is this about?

This court granted a stay on the collection of tax liability pending consideration of the petitioner's interlocutory stay application before the appellate authority. The court suspended a garnishee notice without deciding the merits of the appeal.

What did the court decide?

Stay of collection of tax liability and suspension of garnishee notice pending appellate authority orders.

M/s. I.T.D.Cementation India Limited, Vs… — Writ and Judicial Review | Telangana HC (2012)

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HON'BLE SRI JUSTICE GODA RAGHURAM AND HON'BLE SRI JUSTICE M.S.RAMACHANDRA RAO

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WRIT PETITION No.35052 of 2012

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ORDER: (per Hon’ble Sri Justice Goda Raghuram)

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Heard Sri S.Dwarakanath, learned counsel for the petitioner and Sri B.Venkatadri, learned Special Government Pleader for Commercial Tax for the respondents-Revenue.

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For the period January 2007 to September 2010, the petitioner was assessed to tax under the provisions of the A.P.VAT Act, 2005 and the tax payable determined as Rs.11,52,62,781/-. Aggrieved, the petitioner preferred an appeal to the second respondent on 11.09.2012. It is stated by the learned counsel for the petitioner that by inadvertence the petitioner failed to present an application for interim relief before the appellate authority along with the appeal. On 20.10.2012, a garnishee notice was issued in respect of the tax liability, pursuant to the order of assessment dated 06.08.2012. Learned counsel states that the petitioner has now filed an application (on 29.10.2012) before the second respondent-appellate authority seeking stay of operation of the order of assessment but the same has not yet been considered.

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The relief sought in this Writ Petition in the circumstances, is for stay of operation of collection of the tax levied by the order of assessment dated 06.08.2012, pending consideration of the interlocutory application by the appellate authority.

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Learned Special Government Pleader for Commercial Tax fairly states that the limited relief as above could be granted.

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Accordingly, the Writ Petition is disposed of granting stay of collection of the tax liability determined by the

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Order of assessment dated 06.08.2012 passed by the first respondent, pending consideration of the petitioner’s application for interim relief, presented before the second respondent-appellate authority on 29.10.2010. The garnishee notice dated 20.10.2010 issued by the third respondent to the fourth respondent consequent on the order of assessment dated 06.08.2012 shall stand suspended pending the orders to be passed by the second respondent-appellate authority on the petitioner’s application for interim relief. Nothing in this order shall be considered as an expression by this Court on the merits of the appeal preferred by the petitioner or on the merits of the interlocutory application filed along therewith. The second respondent shall consider the substantive appeal or the interlocutory application filed by the petitioner on their own merits. No costs.

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______________________ JUSTICE GODA RAGHURAM

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__________________________ JUSTICE M.S.RAMACHANDRA RAO

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09^th November 2012 DR

M/s. I.T.D.Cementation India Limited, v. Assistant Commissioner (Ct) Ltu

Case brief

What is this about?

What did the court decide?

M/s. I.T.D.Cementation India Limited, v. Assistant Commissioner (Ct) Ltu

Case brief

What is this about?

What did the court decide?

What the court decided

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