The Telangana High Court disposed of a writ petition challenging a tax revy order and connected batch proceedings on the ground that it had become infructuous due to subject matter differences or priority of rights.
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 ST4TE oF TELANGANA: AT HYDERABAD (Special Originat Jurisdiction)
TUESDAY,THE FIFTH DAY OF JULY TWO THOUSAND AND TWENryTWO
PRESENT
THE HONOURABLE THE CHIEF JUSTICE UJJAL BHUYAN THE HoNoURABLE MRs1U3,,", ,,*="ALLI NANDA
WRIT PETITION NO:12798 oF 2020
Between:
...PETITIONER
AND
...RESPONDENTS
Petition under Articre 226 0f the constitution of rndia praying that in the circumstances stated in the affidavit fired therewith, the High court may be pleased to issue a writ of certiorari or any other appropriate writ or order or direction quashing the order of the 2nd Respondent passed in Appeal No'5/26120'rB-19, dated 28r5t2o2o confirming the revy imposed by the 1st Respondent under the Terangana Tax on Entry of Goods into Locar Areas Act, 200 1 on coke / petroreum coke for the assessment year 2014_ls vide assessment order dated 21r3r2o'r, as iregar, contrary to raw, perverse, arbitrary and in gross disobedience of judge made raw contrary to the decisions of the Honourabre Courts.
lA NO: 1 o F 2020
Petition under section.l:1 cpg praying that in the circumstances stated in the affidavit filed in support of the..petition, if,u-H,gh'Co*t r;y;; p;;-;"tJ gr"nt stay of recovery of the O?J::"?, disputed tax in fiursuance ot the impugned order dated 281512020 confrrming the assessment 'order dated 2113/201g for the assessment year 2014-15 under the-Terangana Tax on Entry of Goods into Locat Areas will be put Act, 2001, to severe pending disposar loss and hardship.otttre,irit Feiiiion, ". otherwise the petitioner
Counset for the petitioner: SRI SRICHARAN TELAPROLU
Counsel for the Respondents: cp FOR COMMERCTAL TAXES
The Court made the following: ORDER
THE HON'BLE THE CHIE F JUSTICE UJJAL BHUYAN
AND
THE HONOURABLE MRS JUS TICE SUREPALLI NANDA
WRIT PETITION No. 12798 of 2Ozo
_ORDEB:(Per the Hon'bte ttrc Chtef .lusttce uiat Bhugan)
Heard Mr. Sricharan Telaprolu, learned counsel for the petitioner. He submits that subject matter of the present writ petition is different lrom the subject matter of the connected batch. That apart, the writ petition has become infructuous.
any, in this Writ Petition, shall stald closed.
To,
SD/. G, SIREESHA ASSISTA //TRUE COPY// L>SECTI ON OF ER
1f,ffi 33JtiS'€F'BitmHJ,El;t?L?!l,ti,S:XFL?'"%,"o, Telangana. IOUTI 3. Two C.O. Cooiesl On" Spare Cbpy. U3 GJP xr
HIGH COURT
DATED:05t02t2022
ORDER
WP.No.12798 of 2O2O
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DISPO-SING OF THE WRIT PETITION AS INFRUCTUOUS WITHOUT COSTS
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1 issue framed by the court
Whether the writ petition regarding a tax revy has become infructuous.
1 provisions across 1 enactments
M/s' Venkata sai potteries (p) Limited, rep. by its Director, Mr. G. Brij Mohan
Assistant Commercial Tax Officer, R.P Road circle, Secunderabad Division
Appellate Deputy commissioner
Commissioner of Commercial Taxes, State of Telangana, Hyderabad
Ujjal Bhuyan
Surepalli Nanda
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
