The High Court of Telangana dismissed a writ petition filed by the petitioner challenging an assessment order as infructuous and contrary to natural justice, without costs.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction)
WEDNESDAY, THE THIRD DAY OF MARCH TWO THOUSAND AND TWENTY ONE
PRESENT
THE HON'BLE SRI JUSTICE M.S,RAMACHANDRA RAO AND
THE HON'BLE SRI JUSTICE T.VINOD KUMAR
WRIT PETITION NO. 24665 OF 2O2O
Between:
M/s. Hari Om Enterprises, Represented by its l/anaging Partner Mr.Andela Kishore Kumar, S/o A.Krishna, Aged about 40 years, Occ. Business, Having office al 1-4-167, near Kavadiguda, Telephone Exchange, Bholakpur, Secunderabad, Hyderabad, Telangana
...pETrroNER
AND
...RES'ONDENTS
Petition under Article 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to pass an order or orders one in the nature of WRIT OF MANDAMUS declaring the order passed by the 2nd respondent in A.O.No.40943 in assessment No. ASMT.CST/ 36244841191115-16 daied 2810312020 is passed without following due process of law and without giving any notice to the petitioner and the same is contrary to the provisions of Central Sales Tax Act, 1956 and Constitutional rights besides being violative of principles of naturaljustice.
IANO: 1OF2 0
Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to pass order or orders of STAY of operation of orders and of all further proceedings passed in context of orders in A.O.No.40943 in assessment No. ASMT:CST13624484119111516 dated 2810312020 by the 2nd respondent, pending disposal of the writ petition.
Counsel for the Petitioner: SRI YOGESH AGARWAL
Counsel for the Respondents: GP FOR COMMERCIAL TAXES
The Court made the following: ORDER
I'I{ O TIONOU ITABL E SRI .I I ISl'I CI' M.S. ITANIACHAN DIIA RAO
\ll
1'tIE ItONOI-rR,\lll,li slil .Jt.rs'ilc'[:'1 . vl\oD KtIMAR
WRI'I' I'[1'I-l'lON No.24665 of 2020
OIf DER : (Per Hon'blc Sri Justice M.S. l{amachandraRao)
Learned counsel lbr petitioner states that the Writ Petitionhas
becr.r i".re inflnlctuous.
Itecordinp, thc sarne. this \/rit !r'etition is clisntisseclas
ill il lrr-t.r.r(rr-'s. No cos1s.
As a sec;uel, rniscellancc,us pctitioris trending. if any, shall stand
it li).lc(1.
SD/.I.NAGALAKSHMI ASSISTANT REGIS R
/iTRUE COPYi/
SECTIO OFFICER
To,
LIVP
HIGH COURT
DATED:0310312021
ORDER
WP.No.24665of 2020
1 H e s TA
oo 10l'1AB 2021
o
*
:l
DISMISSINGTHEWRITPETITIoNASINFRUGTUoUS WITHOUTCOSTS.
Yrv
@
1 issue framed by the court
Whether the commercial tax order was passed without due process and natural justice.
M/s. Hari Om Enterprises
The State of Telangana
The Commercial Tax Officer, Gandhi Nagar Circle
M.S. Ramachandra Rao
T. Vinod Kumar
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
