High Court at Hyderabad allowed three writ petitions filed under Article 226 and Section 151 CPC, exempting petitioners from disputed tax assessments and recovery proceedings under the TVAT Act, 2005.
Writ petitions allowed; relief granted as per referenced judgment exempting petitioners from tax assessments and stay on recovery.
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.
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HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction)
WEDNESDAY ,THE THIRTEENTH DAY OF JULY TWO THOUSAND AND TWENTY TWO
PRESENT
THE HONOURABLE THE CHIEF JUSTICE UJ.JAL BHUYAN AND THE HONOURABLE MRS JUSTICE SUREPALLI NANDA
WRIT PETITION NOS: 12658, 15698 & 17465 OF 2022
WP NO: 12658 OF 2022
Between:
M/s. Victor Logistics P!4, Ltd, 2-4813, VSGGC|4F,4th Floor, Venkata Sais Ganapathi Gold Complex, Telecom nagar, Gachibowli, Hyderabad - 500032 Rep., by its Director Mohd. Jahangir
...PETITIONER
AND
...RESPONDENTS
Petition under Article 226 of lhe Constitution of lndiaprayingthat in the circumstances stated in .the affidavitfiled therewith, the HighCourt may be please'd toto issue a Writ of l\i'landamus or any other appropriate writ or orderor direction (a) toquash the assessment order,dated241O112022 of .the 2nd respondent passed in JC order No.53/RRNo.R1/55/2017-18TIN 3650064042212015-16(VAT) for the taxperiod 2015-16under TVAT Act in so far as it relates to levyof tax on the turnover relating torent a cab services as illegal, arbitrary, contraryto the provisions of the act and vitiatedby violation of principles
d
of natural justice and arso has been barred by rimitation under section 32(2) of the TVAT Act, 2005 and pass
lA NO: 1 OF 2022
Petition under section 151 cpc praying that in the circumstances stated in the affidavit filed in support of the petition, it "-Hign court may oe pteaseo-to grant :tg.y 9!l9goy"ryof disputedrax pursuant to the impugned Revision oraer, Olied 2410112022 for the tax period 2015-16 passed by the 2nd.responaent unoei iver Act, 2005 pending disposar of the writ petition is otherwise tne petiilonei witi oe irreparable loss and severe hardship.
Counsel for the Petitioner:SRl. KAILASH NATH p S S
counsel for the Respondent Nos.1 to 3 : sRr. L. VENKATESWAR RAo, spl-. sc FOR CT
Counsel for the Respondent Nos. 4 & 5: M/S. DOMINIC FERNANDES
99yl^"."] Iqr.the Respondent No. 6: SRl. N. RAJESHWAR RAo, ASST. SOLICITOR GENERAL
W P NO: 't5698 0F 2022
Between:
M/s Lt:o Safety.systems pvt ltd, plot No.194/7, Lane 6. Sector 3. Chertapally, Medchal-Malkajgiri - 500051 Rep by its Directoi D Cnakrapani Reddy--" ,'
..PETITIONER
AND
Manoranjan Complex, MJ Road, Nampally, Hyderabad - 500001
...RESPONDENTS
Petition under Article 226 of the constitution of rndia praying that in the circumstances stated in the affidavit fired therewith, the Hiqh'co"urt mav be pleased to quash rhe revision assessment order. dated ts oi ziii ,t in? iro respondent passed in DC order No.44, RR No./08/20i9- 20 for the tax plrioo nprir 2012 lo July 20'16 under TV_AT, Act as iflegar. arbitrary, contrary to the provisions of lhe Act and arso barred by timitation undei section si(4 or the TVAT A"t. zoos-
n
lA NO: 1 OF 2022
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 recovery of disputed tax pursuant to the impugned Revision order in DC No.44 dt.19.01 .2022 for the tax period April 2012 to July 2016 passed by the 2nd respondent under TVAT Act, 2005.
lA NO: 2 OF 2022
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 suspend the garnishee notice d1.16.03 .2022 and direct the 5th Respondent to permit the Petitioner to operate its fuc No. 1976256005344.
Counsel for the Petitioner:SRl. KAILASH NATH P S S
Counsel for the Respondent Nos.1 to 4 : SRl. L. VENKATESWAR RAO, SpL. SC FOR CT
Counsel forthe Respondent No. 5: NONE APPEARED
w NO: 17465 OF 2022
Between:
M/s. Sree Laxmi Constructions, 5-2-7. Vallabhnagar, {Vlahabubnagar, Telangana - 509001 Rep by its Managing Partner IrIr.P Vijay Mohan Reddy
...PETITIONER
AND
...RESPONDENTS
Petition under Article 226 ot lhe Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a writ, order or direction, more particularly in the nature of a Writ of [Vlandamus, declaring the action of the 2nd Respondent in issuing the Notice of Assessment of Value Added Tax in Form VAT 3054 dt.1410212022 for the period April 2016 to June 2017, under TVAT Act as illegal, arbitrary, conlrary to the provisions of the Act and also barred by limitation under section 2'1 of the TVAT Act, 2005, and consequently set aside the same.
IA O:1O 22
Petition under section 1si cpc praying that in the circumstances stated in the-affidavit filed in support of the petition, ihe High court may be pleased to stay all further proceedings, including adjudication under the Notiie of Assessment of Value Added rax in Form vAT 3054 dt.14lo2l2o22 for the period npdr ioro to June 2017, under TVAT Act.
Counsel for the Petitioner:SRl. KAILASH NATH p S S
Counsel for the Respondents: SRt. L. VENKATESWAR RAO, SpL. SC FOR CT The Court made the following:
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THE HON'BLE THE CHIEF JUSTICE UJJAL BHIIYAN AND
THE HON'BLE MRS JUSTICE SUREPALLI NANDA
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WRIT PETITION Nos. 12658 15698 and 17465 of2022
coMMON ORDER: (Per tlrc llon ble the Clief Justice Uiat BhuVatu)
Heard Mr. Kailash Nath P.S.S, learned counsel for the petitioners and Mr. L.Venkateswar Rao, learned counsel for the responcienis.
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4 Misccllaneous applicatiot-rs pending, if any, shall
stand closed. Hou,ever, thcre shall be no order as to
costs.
,TRUE COPY//
SD/-K.ONESIM DEPUTY REGISTRAR
.-....
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{-. _ SECTION OFFICER
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HIGH COUR'I'
DATED:1310712022
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_-t.:
COMMON ORDER
WP.No.12658, 156s8 & 17465 ol 2022
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Allowing the WPS WITHOUT COSTS.
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2 provisions across 2 enactments
M/s. Victor Logistics P!4, Ltd
Asst. Commissioner (ST), Madhapur
State of Telangana
M/s Lt:o Safety.systems pvt ltd
Assistant Commissioner (ST)
M/s. Sree Laxmi Constructions
Ujjal Bhuyan
Surepalli Nanda
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
