Allowed

M/s.Sri Pada Minerals, v. Commercial Tax Officer

Telangana HC19 Apr 2021WP/9247/2021

Case brief

AI extract

What is this about?

The High Court allowed a writ petition challenging an assessment order passed during the lockdown without a show cause notice or hearing. The Court held that the order violated principles of natural justice and relevant rules, setting it aside and remitting the matter for fresh consideration with a mandatory show cause notice.

What did the court decide?

Assessment order dated 27-03-2020 set aside; matter remitted for fresh consideration with pre-assessment show cause notice, personal hearing, and consideration of Exhibit P-6.

M/s.Sri Pada Minerals, Vs Commercial Tax Officer — Landlord and Tenant | Telangana HC (2021)

¶1

HIGH COURT FOR^{THE STATEOF TELANGANA AT HYDERABAD} (SPecial Original Jurisdiction)

¶2

IMONDAY ,THE NINETEENTH^{DAY OF APRIL} TWO THOUSAND AND TWENTY^ONE

¶3

PRESENT

¶4

THE HONOURABLE SRI^{JUSTICEM.S.RAMACHANDRA RAO} AND THE HONOURABLE SRI JUSTICE^{T. VINOD KUMAR}

¶5

wRlT PETITION NO: 9247 OF 2021

¶6

Betwee n

¶7

M/s.SRl PADA l/INERALS,^{4th FloorBlockA, My Home Tycoon, Greenlands,} Segumpet, Hyderabad.^{Telangana 500 016' Representedby one of its partners} Sri.G.lVladhava Rao

¶8

...PETITIONER

¶9

AND

¶10

Commercial Tax Officer,^{Begumpet Circle, D.No.6-3-789, 5th Floor' Pavani} Prestige Complex, Above^{R.S.Biothers, Ameerpet' Hyderabad 500 016'}

¶11

2 State of Telangana, Represented^{by its Principal SecretaryRevenue} (Commercial Tixes). Secretariat, Saifabad.^Hyderabad.

¶12

3 Union of lndia, Represented^{by its Finance Secretary, North Block, New Delhi'}

¶13

...RESPONDENTS

¶14

Petition under Article 226 of^{the constitutionof lndia praying that in the} circumstances stated^{in the affidavitfiled therewith,the High Court may be pleased} to issue a writ, order or^{direction one more in the natureof It/ANDAMUS declaring} the impugned assessment^{order passed by the 1st respondentvide} R.O.t',to.so9ee/ASIr/T:CST/36429580242t15-16^{dated 27-03-2020(Ex. P 1) during} covlD-1 I LocK DOWN without^{serving show cause notice or giving any kind of} opportunity contrary to^{the principlesof naturaljustice and contrary to sections 6, 8,} SiZ) (r/w rule 64 oithe^{TVAT Rules, 2005)of the Central Sales Tax Act, 1956 and} ,.ul" iZ(Z) of the CST^(R and^{T) Rutes, 1957and in violation of articles -14, 19(1)(g),} ,2657^and 300-4^{as illegal, arbitrary, without jurisdiction and set asidethe same.}

¶15

lA NO: 1 OF 2021

¶16

Petition under section^{151 CPC prayingthat in the circumstancesstated in} the affidavit filed in support^{of the petition,the Highcourt maybe pleasedto stay} the collection of the^{disputed tax of Rs.2'1 ,08,897 levied under the impugned} 1 5-1 6 dated 27assessment order^{vide .A.o.No.36938/ASMT:CST/364295802421} 03-2020^(Ex. P¹ ) till^{the disposalof the abovewrit petition.}

¶17

Counsel for the Petitioner:SRl.^{S R R VISWANATH}

¶18

Counsel for the Respondent^{Nos. 1 & 2: SRl. SAI KRISHNA, AGP}

¶19

counset for the Respondent^{No. 3: SRl. N. RAJESHWAR RAO, ASST. SOLICITOR} GENERAL

¶20

The Court at the stage of^{admissionmadethe following:}

¶21

HONOURABLE SRT JUSTICE M.S.RAMACHANDRA^RAO

¶22

ANI)

¶23

HONOURABLE SRI JUSTICE T.VINOD KUMAR

¶24

WRIT PETITION No.9247 of 2021

¶25

ORDER:^(Per Hon'ble Sri Justice^{M.S.Ramachandra Rao)}

¶26

Heard leamed counsel for petitioner and Sri Sai^{Krishna,learned} Assistant Govemment Pleader attached to the Office of the^learned Advocate General appearing for respondents.

¶27

This Writ Petition is filed challenging the Assessment^{Order AO} No.36938 dt.27-03-2020 passed by the 1" respondent^under the^Central Sales Tax Act 1956^(for short 'the Act') for^{the period 2015-16'}

¶28

Learned counsel for petitioner contends that^prior to^passing ofthe said Assessment Order, no pre-assessment show cause notice as^required under Rule 64 of the Telangana VAT Act has been served on^petitioner and no personal hearing was afforded to the^petitioner,

¶29

Leamed counsel for petitioner also states that 'C' tbrms available with the petitioner which were submitted by petitioner along with letter dt.l2-03-2021 (Ex.P-6) also require to be considered by l"^respondent.

¶30

Sri Sai Krishna, leamed Assistant Government Pleader attached^to the Office of the learned Advocate General appearing for respondents states that 1't respondent will consider the'C' forms made available by petitioner under Ex.P-6, if the impugned order is set aside.

¶31

In view of the said submission, the Writ Petition is allowed; the Assessment Order dt.3693 8 d1.27 -03-2020 passed by the I't respondent is

¶32

set aside; the matter is rernitted^{to 1tt respondent for fresh oonsideration;} the 1't respondent^{is directed to serve pre-assesslnentshowcause notice} under Rule 64(1xb)^{of the Telangana vAT Ruleson petitioner indicating} the tumover^{proposedto be assessedto tax and the tax proposedto be} levied thereon; petitioner^{is permittedto fiie objections thereto along with} supporting material^{within six (06) weeks fromthe date of receiptof such} notice; personai hearing^{shall be afforded to petitionerby l't respondent;} and the 1't respondent^{shall then passa reasonedorder in accordancewith} law and also consider the^{'C' forms submittedby petitionerunder Ex'P-6} dt.l2-03-2021, and^{communicate his decision to the petitioner'No costs'}

¶33

7 Consequently, miscellaneous^{petitions, pending if any, shall stand}

¶34

closed.

¶35

SD/-K.SAILESHI ASSISTANT REGISTRAR

,TRUE COPY//

SECTION OFFICER

To,

l.CommercialTaxOfficer,,BegumpetCircle,DNo6-3-789;5thFloor'Pavani Prestige Complex,^{AboveR S.Brothers, Ameerpet,Hyderabad500 016'}

¶41

1. The^piincipal secretary^{Revenue (commercial Taxes),stateof Telangana,} Secretariat, Saifabad,^HYderabad.

¶42

The Finance Secretary,^{Unionof lndia, North Block, New Delhi'}

¶43

One CC to Sri. S^{R R Viswanath, Advocate} [OPUC]

¶44

One CC to Sri..N.^{RajeshwarRao, Asst. Solicitor General (OPUC)}

¶45

Two CCs to GP^{for iommercialTaxes,Highcourl for the stateof Telangana.} tourl

¶46

z. iwo cc, to Adro.ute^{GeneralHighcourtfor the stateof Telangana[oUT]} 8. Two CD Copies.

PM {

HIGH COURT

DATED:1910412021

ORDER

'r
i
APR 2OTI
.(
.d .y'

¶52

WP.No.9247 of²⁰²¹

¶53

Allowing the WP Without costs.

M/s.Sri Pada Minerals, v. Commercial Tax Officer

Case brief

What is this about?

What did the court decide?

M/s.Sri Pada Minerals, v. Commercial Tax Officer

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

Case details

Similar cases

M/s. Vyjayanth Engineers and Profiles (P) Limited Vs Commercial Tax Officer

J.Swarnalatha Vs The State of Telangana

M/s. Raniya Enterprises Vs The Commercial Tax Officer

Dr. H. Anuradha Vs H. Gangadhar

M/s. Akzo Nobel India Limited Vs Commercial Tax Officer

Vijay Motupally, And Another Vs Smt.Jyothi Naraindas Ahuja, And 44 Others