Writ petitions challenging tax assessments and penalties under Telangana taxation acts were dismissed as withdrawn by the petitioners who opted for the One Time Settlement scheme.
Writ petitions dismissed on withdrawal without costs; miscellaneous applications closed.
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.
[32ss ]
HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction)
TUESDAY, THE SIXTH DAY OF DECEIVBER TWO THOUSAND AND TWENTY TWO
PRESENT
THE HONOURABLE THE CHIEF JUSTICE UJJAL BHUYAN AND THE HONOURABLE SRI JUSTICE C.V. BHASKAR REDDY
WRIT PETITION Nos.20930 21261 41415 4146A & 41465 of 2018;7579,7592, 7594 & 20623 of 2020: and 10663 ot 2022
WRIT PETITION NO: 20930 OF 2018
Between:
M/s. The Nalgonda Ranga Reddy Milk Producers Mutually Aided Co-op. Union Limited, rep. by its Managing Director, Mr. N. Ramesh, House No.4i9l1 1, Hayathnagar-sO1 505, Ranga Reddy District.
...'ET,T,ONER
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 issue a Writ of Certiorari or any other appropriate writ or order or direction quashing the assessment order of the 1st Respondent dated 23.3.2018 bearing A.O.No.13930 for the assessment year 2012-13 under the Telangana Tax on Entry of Goods into Local Areas Act, 2001 as being illegal, arbitrary, barredby time, in violation of principles of naturaljustice and contrary to the decisionsof the Hon'ble Courts.
lA NO: I OF 2018
Petition under Section 151 CPC praying that in the circumstances statedin the affidavit filed in support of the petition, the High Court may bepleased togrant stay of all furtherproceedingspursuant to the impugned order of the1st
l
Respondentdated 23.3.20'18 for the assessment year 2012-13underthe TelanganaTax on Entry of Goods into LocalAreas Act'200.1 ' pending disposalof the WritPetition as otherwisethe Petitionerwill be put to severeloss and ha rds hip.
Counsel for thePetitioner:SRIS' ADITYA FOR
SRI. KARTHIKRAMANA PUTTAM REDDY
Counsel forthe Respondcnts:SRI K' RAJI REDDY' SENIOR S.C.FOR COMMERCIALTAX
Between:
M/s.TheNalgondaRangaReddyMilkProducersMrrtuallvAidedCo.op.UnionLimited rep bvits Manlgi,iri"biii"i"ini--NRamedh'House No 4i9l1 'l' Hayathnagir-S0'l505 Ranga Reddy Drstnct ...'ETIT'ONER
...'ETIT'ONER
AND
Petition underArticle226 of lhe Constitutionof lndia praying that in the circumstancesstated in the affidavitfiled therewith' the High Courtmay be pleased to issue aWrit of Certiorari or any other appropriate writ or order or directionquashing the assessment order of the l"tRespondentdated 23.03.2018 bearing A.O.No.13941for the assessmentyear 2013-14 underthe TelanganaTax onEntryofGoodsintoLocalAreasAct,200lasbeingillegal,arbitrary'partly barred by time,in violationof principles of natural;usticeand contrary to the decisions of theHon'ble Courts'
IA NO: 1 0F2018
Petition underSection151 CPC prayingthatin the circumstances statedin the affidavitfiled in supportof the petition,the High Court maybe pleasedto grant of the1't proceedingspursuant to the impugnedorder stay of allfurther 23.03.2018 forthe assessmentyear 2013-14 under the Respondent dated Telangana Taxon Entry of Goods into LocalAreas Act' 2001' pending disposal of
loss and theWritPetitionaSotherwiSethePetitionerwillbeputtosevere hardship.
Counsel for the Petitioner:SRI S. ADITYAFOR
SRI. KARTHIKRAMANA PUTTAM REDDY
Counsel for the Respondents:SRI K. RAJIREDDY, SENIOR S.C.FORCOMMERCIALTAX
WRIT PETITIONNO: 41415OF 2018
Between:
M/s. The NalgondaRangaReddyMilk Producers MutuallyAided Co-op .U^nton lin.,it"o.- .uo"ov its Minagiig-'oiieitor,Mr' N Rame6h, HouseNo 4/9/'l1' Hayathnagar-Soi 505,Ranga Reddy District
AND
Petition underArticle226 of lhe constitutionof lndia praying that in the circumstances statedan the affidavitfiledtherewith,the High Court may be pleasedtoissueaWritofCertiorarioranyotherappropriatewritororderor directionquashing the assessment order of the 1't Respondent dated 23.10.2018 bearing A.O.No.46227for the assessmentyear 2015-16 under the Telangana Tax onEntryofGoodsintoLocalAreasAct,200lasbeingillegal,arbitrary,inviolation ofprinciplesofnaturaljusticeandcontrarytothedecisionsoftheHon,bleCourts. IA NO : 1 OF2018
PetitionunderSectionl5lCPCprayingthatinthecircumstancesstatedin the affidavit filedin supportof the petition,the High Court may be pleasedto grant stay of allfurtherproceedingspursuant to the impugned order of the'l"t Respondent daled23 10.2018for the assessment year2015-16, pending disposal of the Writ Petitionas otherwise the Petitionerwill be put to severeloss and hardship.
Counsel for thePetitioner:SRI S. ADITYA FOR SRI. KARTHIK RAMANAPUTTAM REDDY
Counsel for theRespondents:SRI K' RAJI REDDY' SENIOR S.C.FORCOMMERCIALTAX
-t
WRIT PETITION NO:41460 OF 2018
Between:
M/s. The Nalgonda Ranga Reddy ltililk Producers Mutually Aided Co-op. Union Limited, Rep by rts [/anaging Director, Mr. N. Ramesh, House No.419111, Hayathnagar-S01 505. Ranga Reddy District.
...PETITIONER
AND
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 issue a Writ of Certiorari or any other appropriate writ or order or direction quashing the assessment order of the 1"t Respondent dated 23.10.2018 bearing A.O.No.46226 for the assessment year 2014-15 under the Telangana Tax on Entry of Goods into Local Areas Act, 2001 as being illegal, arbitrary, in violation of principles of natural lustice and contrary to the decisions of the Hon'ble Courts. lA NO: 1 OF 2018
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 grant stay of all further proceedings pursuant to the impugned order of the 1"t Respondent daled 23 10 2018 for the assessment year 2014-15, pending disposal of the Writ Petition as otherwise the Petitioner will be put to severe loss and hardship.
Counsel for the Petitioner: SRI S. ADITYA FOR
SRI. KARTHIK RAMANA PUTTAM REDDY
Counsel for the Respondents: SRI K. RAJI REDDY,
SENIOR S.C. FOR COMMERCIAL TAX
WRIT PETITION NO: 41465 OF 2018
Between:
M/s. The Nalgonda Ranga ReddyMilk ProducerslvlutuallyAided Co-op..Urton Limited, rep.'by its Managing'Director, Mr N. Ramesh,HouseNo 4/9/11' Hayathnagar-SOl 505, RangaReddy District.
...'ET.T'ONER
AND
Petition under Article 226 of theconstitutionof lndia praying that in the circumstances stated in theaffidavitfiledtherewith,the High Courtmaybe pleased to issue a writ of certiorari or any otherappropriatewrit or orderor direction quashing the assessmentorder of the 1"t Respondent dated 23.1O.2018 bearing A.O.No.46228 for the assessmentyear 2016-17 underthe TelanganaTax on Entry of Goods into LocalAreasAct, 2001as being illegal, arbitrary,in violation of principles of naturaljusticeand contrary to the decisions of the Hon'blecourts.
lA NO: 1 OF 2018
Petition under section 151 CPCprayingthat in the circumstances statedin the affidavit filed in supportof the petition,the High court may be pleased to grant stay of all furtherproceedingspursuant to the impugned order of the '1st Respondent dated23.1 0201B for the assessment year 2016-17, pend ing disposal of the writ Petition as otherwisethe Petitionerwill be put to severeloss and hardship.
Counsel for the Petitioner: SRIS. ADITYA FOR
SRI. KARTHIK RAMANA PUTTAMREDDY
Counsel for the Respondents:SRI K. RAJIREDDY,
SENIOR S.C. FOR COMMERCIALTAX
WRIT PETITION NO: 7579OF 2020
Between:
M/s. Patny Systems PrivateLimited, rep by its JointM.anqSjlgDirector, Mr' Vishal Patny, Pa(ny i'laza, 160, SardarPatel Road,Secunderabad-500OOa ...rrr,r,O"=*
AND
(,
...RESPONDENTS
Petition under Article 226 of the Constitution of lndiapraying that in the circumstances stated in the affidavit filed therewith. the High Courtmay be pleased to issue a Writ of Certiorari or any other appropriate writ or order or direction quashing the order of the 2nd Respondentpassed inAppeal No.BYl79l2017-18, dated 10.3.2020 confirming the levy imposed by theIst Respondent under the Telangana Tax on Entry of Goods into Local Areas Act, 2001 on furnace oil for the assessment yeat 2015-16 vide assessment order dated 29.01.2018 as illegal. contrary to law, perverse, arbitrary and ingross disobedience ofjudge made law contrary to the decisions of the Hon'ble Courts.
lA NO: 'f OF 2O2O
Petition under Section 151 CPCpraying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may bepleased togrant stay of recovery of the balance disputed tax in pursuance of the impugned order dated 10.03.2020 confirming the assessment order dated 29.1 .2018 for the assessment year 2015-16 under the Telangana Tax on Entry of Goods into Local Areas Act, 2001, pending disposal of the Writ Petition, as otherwise the Petitioner will be put to severe loss and hardship.
Counsel for the Petitioner: SRl. S. DWARAKANATH
Counsel for the Respondents: SRI K. RAJI REDDY,
SENIOR S.C. FOR COMMERCIAL TAX
WRIT PETITION NO: 7592 OF 2020
Between:
M/s. Patny Systems Private Limited, rep. by its Joint Managing Director, Mr. Vishal Patny, Patny Plaza, 160, Sardar Patel Road, Secunderabad-S0O 003.
...PETITIONER
AND
1
Petition under Article 226 of theConstitutionof lndia praying that in the circumstances stated in the affidavitfiled therewith,the High Courtmaybe pleased to issue a Writ of Certiorari or any other appropriatewril or order or direction quashing the order of the2nd Respondent passed in Appeal No.BV/80/2017-18, dated 10.32020confirmingthe levy imposed by the 1st Respondent under the TelanganaTax on Entry of Goods into Local AreasAct, 2001 on furnace oil for the assessmentyeat 2016-17 videassessment order dated 29.1 .2018 as illegal, contrary to law,perverse, arbitrary and in grossdisobedience ofjudge made law contrary to the decisionsof the Hon'bleCourts'
lA NO: 1 OF 2020
Petition under section 151 CPCprayingthat in the circumstances statedin the affidavit filed in support of thepetition, the High courtmay be pleased to grant stay of recovery of the balancedisputed tax in pursuance of the impugned order dated 10.3.2020 confirming theassessmentorder dated 29-1.2018 for the assessmentyear 2016-17 underthe Telangana Tax on Entry of Goods into Local Areas Act, 2001,pending disposalof the writ Petition, as otherwise the Petitioner will be put to severe loss and hardship.
Counsel for the Petitioner: SRl. S.DWARAKANATH
Counsel for the Respondents: SRIK. RAJI REDDY,
SENIOR S.C. FOR COMMERCIALTAX
WRIT PETITION NO: 7594 OF2020
Between:
M/s. Patny Systems PrivateLimited, rep. by its Joint Managi ng Director, Mr. Vishal Patny, Painy Plaza, 160. SardarPatel Road,Secunderabad-S 00 003. ...PETITIONER
AND
s
Petition under Article 226 of lheConstitutionof lndia praying that in the circumstances stated in theaffidavitfiled therewith,the High Court may be pleased to issue a writ of certiorari or anyother appropriatewrit or order or direction quashing the order ofthe 2nd Respondentpassed inAppeal No.BV/78/2017- 18. dated 10.3.2020confirmingthe levy imposed by the 'lst Respondent under the TelanganaTax on Entry of Goods into Local AreasAct, 2001 on furnace oil for the assessmentyear2014-15vide assessment order dated 29.1 .2018 as illegal, contrary tolaw, perverse, arbitrary and in gross disobedience ofjudge made law contrary to thedecisions of the Hon'ble Courts.
lA NO:'f OF 2020
Petition under Section'1 51 CPCpraying that in the circumstances statedin the affidavit filed in support ofthe petition,the High court may be pleased to grant stay of recovery of the balancedisputed tax in pursuance of the impugned order dated'10.3.2020 confirming theassessmentorderdated 29-1.2018 for the assessmentyear 2014-15 underthe Telangana Tax on Entry of Goods into Local Areas Act, 2001,pending disposalof the writ Petition, as otherwise the Petitioner will be put to severe loss and hardship.
Counsel for the Petitioner: SRl. S. DWARAKANATH
Counsel for the Respondents: SRIK. RAJI REDDY'
SENIOR S.C. FOR COMMERCIALTAX
@l
Between:
M/s. Patny Systems Private Limited,rep by its Joint M.anqSllg ^Director,Mr. Vishal Patny, Patny Plaza, 160, Sardar Patel Road,Secunderabad-SOO 003
AND
()
Petition under Article 226 oflhe constitutron of lndia praying that in the circumstances stated in theaffidavit filedtherewith,the High court may be pleased to issue a writ of certiorarior any other appropriate writ or order or directionquashing the order ofthe 2nd Respondentpassed in Appeal No.BYl72l2019-20. dated27 /1ot2O2Oconfirming the levy imposedby the 1st Respondent under the TelanganaTax on Entryof Goods intoLocalAreas Act, 200.1 on furnace oil for theassessmentyeat 2017-18 (April to June, 2017) vide assessment order dated23tgl2o19as illegal contraryto law, perverse, arbitrary and ingross disobedienceof judge made law contrary to the decisions of the Hon'ble Courts.
lA NO: 1 OF 2020
Petition under section 151CPC prayingthat in the circumstances statedin the affidavit filed insupport of the petition, the High court maybe pleased to grant stay of recovery of thebalance disputedtax in pursuance of the impugned order dated 27 .10.2020 confirmingthe assessmentorder dated 23.9.2019 for the assessmentyear 2017-18(April to June, 2017) underthe Telangana Tax on Entry of Goods into Local AreasAct,200'1 ,pendingdisposal of the writ Petition, as otheruise the Petitionerwill be put to severe loss and hardship'
Counsel for the Petitioner:SRl. K.P.AMARNATH REDDY
Counsel forthe Respondents:SRI K. RAJI REDDY'
SENIOR S.C. FOR COMMERCIALTAX
WRIT PETITION NO:10663 OF 2022
Between:
M/s. Brilliant Bio PharmaPrivate Limited, rep. by its Executive Director,Mr. G. Hari ivrirvjiiiCLJav,*ai-1otz,tGVMansion, 5th'Floor, Khairatabad, Hvderabad-566 004.
...PETITIONER
AND
l0
Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court maybe pleased to issue a Writ of Mandamus or any other appropriate writ or order or drrection, declaring that Section 51('1 ) of the Telangana VAT Act, 2005 as violative of Article 14 and ultra vires then Entry 54 of List-ll of Seventh Schedule to the Constitution of lndia and consequently to selaside the order dated 10.03.2020 passed by the 1'' Respondent levying penalty under Section 51(1) of the Telangana VAT Act for the months of August to November, 2014 and March to May,2015.
lA NO: 1 OF 2022
Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of thepetition, the High Court may bepleased togrant stay of recovery of the disputed penalty of Rs.27,08,750/-pursuant to the impugned order dated 10.3.2020 of 1st Respondent for the months of August to November, 2014 and lvlarch to May, 2015. pending disposal of the Writ Petition as otherwise the Petitioner will be put to severe loss and hardship.
Counsel for the Petitioner: SRI S. ADITYA FOR
SRI. KARTHIK RAMANA PUTTAM REDDY
Counsel forthe Respondents: SRI K. RAJI REDDY,
SENIOR S.C. FOR COMMERCIAL TAX
The Court made the following: COMMON ORDER
I I
THE HON'BLE THE CHIEF JUSTICE UJJAL BHUYAN
AND
THE HON'BLE SRI JUSTICE C.V.BHASKAR REDDY
WRIT PETITION Nos.2O93O 2L26t 4r415 4L460 &, 4L465 of 2O18; 7579,7592, 7594 &,20623 of 2O2O; and 10663 of2022
COMMON ORDER: (Per the Hon'ble the Chtef Justice Ujjal Bhuyan)
Heard Mr. S.Aditya, learned counsel representing Mr. Karthik Ramana Puttam Reddy, learned counsel for the petitioners arrd Mr. K.Raji Reddy, learned Senior Standing Counsel, Commercial Tax for the respondents.
withdrawal. However, there shall be no order as to costs.
LTCI & C\IBRJ w. P. Nos. 2 0c) 3 o of2 0 1 B &Jtatch
these Writ Petitionsshall stand closed.
//TRUECOPY/I
SD/.K.SAILESHI DEPUTI-REGISTRAR ( .U:
SECTION OFFICER
To,
HIGH COURT
DATED:0611212022
,1 ,,i 1dE s 'l'4 ft.
I,
LJ
COMMON ORDER
WRIT PETITION Nos.20930, 2126,,1, 41415,41460 & 41465 of 2018; 7579,7592,7594 & 20623 of 2020; and 10663of2022
DISMISSING THE WRIT PETITIONS AS WITHDRAWN WITHOUT COSTS
LAl,
(
[A
^v,,2
M/s. The Nalgonda Ranga Reddy Milk Producers Mutually Aided Co-op. Union Limited
M/s. Patny Systems Private Limited
M/s. Brilliant Bio Pharma Private Limited
Assistant Commissioner of State Tax
State of Telangana
Ujjal Bhuyan
C.V. Bhaskar Reddy
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
