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Shri Shakti Lpg Ltd., v. The Commercial Tax Officer, Begumpet Circle

Telangana HC12 Dec 2012WP/38294/2012

Case brief

AI extract

What is this about?

Petitionsers challenged a revenue order refusing a stay on tax recovery under APGST and CST Acts. The High Court quashed the order and restrained authorities from initiating coercive measures pending the outcome of pending appeals.

What did the court decide?

Direct to respondents not to initiate coercive measures for tax recovery pending disposal of pending appeals.

Shri Shakti Lpg Ltd., Vs The Commercial Tax Officer… — GST and Indirect Tax | Telangana HC (2012)

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

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WRIT PETITION Nos.38289, 38290, 38291, 38292, 38293 & 38294 of 2012

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COMMON ORDER (Per the Hon’ble Sri Justice Goda Raghuram):

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Heard Sri S. R. Ashok, the learned Senior Counsel instructed by Sri S. Vivek Chandrasekhar, the learned counsel for the petitioner (common petitioner in all the writ petitions) and

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Sri P. Balaji Varma, the learned Special Government Pleader for Commercial Taxes for the respondents Revenue.

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The writ petitions are preferred against a common order dated 19.11.2012 of the second respondent rejecting applications of the petitioner for grant of stay of collection of the disputed tax qua the orders of Assessment passed by the first respondent for the Assessment Years 1998-99, 1999-2000 and 2000-01 under the APGST Act, 1957 and the CST Act, 1956. Against the orders of Assessment, the petitioner preferred six appeals to the second respondent and along therewith applications seeking stay of recovery of the amount of levy of CST and APGST as assessed by the Primary Authority.

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It is pleaded in the affidavits accompanying the writ petitions that the petitioner had already remitted Rs.1,98,23,056/-, but the impugned common order of the second respondent has not taken into reckoning this amount paid by the petitioner while exercising discretion to refuse grant of stay. It is further pleaded that the impugned order is bereft of any reasons.

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It is seen that the second respondent declined to grant the stay in view of the subject matter of the dispute involved in the appeals. This is in any event not a ground per se for declining exercising of the

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discretion to grant interim relief pending the appeals.

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In the circumstances, we are inclined to dispose of the writ petitions at the stage of admission, after hearing the learned Special Government Pleader for Commercial Taxes also. We direct the respondents not to initiate any coercive measures for recovery of the levies determined by the orders of Assessment under the APGST Act, 1957 and the CST Act, 1956 in respect of which six appeals were preferred by the petitioner and are pending before the second respondent and till the disposal thereof. The liability of the petitioner to remit the balance tax as assessed or such portion of it as is required would depend upon the result of the appellate orders to be passed by the second respondent. It is open to the second respondent to expeditiously dispose of the appeals preferred by the petitioner. No costs.

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JUSTICE GODA RAGHURAM

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Date: 12.12.2012

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JUSTICE M.S.RAMACHANDRA RAO

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

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WRIT PETITION Nos.38289, 38290, 38291, 38292, 38293 & 38294 of 2012 (order of the Bench delivered by the Hon’ble Sri Justice Goda Raghuram)

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Date: 12.12.2012

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Shri Shakti Lpg Ltd., v. The Commercial Tax Officer, Begumpet Circle

Case brief

What is this about?

What did the court decide?

Shri Shakti Lpg Ltd., v. The Commercial Tax Officer, Begumpet Circle

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

Coram

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