Allowed

M/s.Vanaja Electrical Appliances (P) Ltd. v. The Assistant Commissioner (St)

Telangana HC6 Jul 2022WP/14854/2022

Case brief

AI extract

What is this about?

The High Court allowed the writ petition without costs, relying on a prior batch judgment (W.P.No.7B93 of 2020) that resolved the same legal issues regarding the validity of the Telangana VAT Act amendment and the impugned audit assessment proceedings.

What did the court decide?

The writ petition is allowed without order as to costs; all miscellaneous applications pending, if any, stand closed.

M/s.Vanaja Electrical Appliances (P)… — Constitutional and Fundamental Rights | Telangana HC (2022)

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HIGH COURT FOR THE SI4TE OF TELANGANA AT HYDERABAD (Special Originat Jurisdiction)

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WEDNESDAY, THE SIXTH DAY OF JULY TWO THOUSAND AND TWENTY TWO

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PRESENT

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THE HONOURABLE THE CHIEF JUSTICE UJJAL BHUYAN AND THE HONOURABLE MRS JUSTICE SUREPALLI NANDA

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Between:

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WRIT P ETITION NO:14854 oF 2022

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M/s Vanaja Erectricar Aoorianc_es (p) Ltd., prot No48/c, phase-il, s.v.c.r.E., - doo osz. stiid oiirjrans;;i, H#^"oi iiJ'r,,r,",,1bi,,[ biu"to, f,,?lfliB?f6i!'iljerabad

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AND

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...PETITIONER

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1 2. The The Assistant State of Tetangana, nep.'uy Commissioner (ST), Madhapur lis nrrn"ifiri s-"1].Jtr'rv,,CJuurru Circle_|, Hyderabad. fcrl uepartment, Telangana Seireta'riat, HVCeiaOaci^{- ---'}

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Petition under Articte 226 of the Constitution of rndia ,;"T=":',?)if;'Ll: circumstances stated in the affidavit fired therewith, the High court may be pleased to issue wirt of Mandamus or any other appropriate writ or order or direction declaring:

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(a) the Act 2612017 dated 02.12.2017 issued under the Terangana VAT Act, 2005 to further Amend rerangana VAT Act, 200s is in vioration of Articre 213, 246 and 2464, Entry 54 of List il, section 19 of the constitution 101 Amendment Act, 2016 as ultra vires the constitution of lndia and void ab intio and decrare,

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(b) the action of the 1st Respondent in passing the Audit Assessment Proceedings in Form vAT 305, dated 31.03.2021 for the tax period 2014-1s under the Terangana varue Added rax Act, 2005, served on 08.04.2021 by RpAD, without providing an opportunity of being heard to the petitioner, revying tax on a turnover of Rs.24,45,72,922t-, as against sales turnover of Rs.10,gg,79 ,3141_ and disallowing of lrc of Rs.37,49,134/- on purchase turnover of Rs.7,49,g2,614/-, as arbitrary, contrary to the provisions of the Act, and arso the same is contrary to the Circular of the Commissioner of Commercial Taxes, dated 31.05.2013 reported in 56 APsrJ 82 (statutes), ex facie barred by rimitation, without jurisdiction and in violation of Principres of Naturar Justice and consequenfly set aside the Audit Assessment Proceedings of the 151 respondent, dated 31.03.2021, as nu and void

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il2lt

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lA NO: 1 OF 2022

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Pt:tition 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 Suspencl the Operation of the Audit Assessment Proceedings of the 1st respond,:nt, dated 31 .03.2021, for the tax period 2014-15 passed under the Telanga ra Value Added Tax Act 2005, pending disposal of the above Writ Petition, as otherwise, the Petitioner will be put to severe loss and hardship. Counsel for the Petitioner: SRl. SHAIK JEELANI BASHA

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Counselfor the Respondents: SRI K. RAJI REDDY

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SENIOR S.C. FOR COMMERCiAL TAX

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The Court made the following: ORDER

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THE HON'BLE THE CHIEF JUSTICE UJJAL BH{IYAN

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AND

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THE HONOURABLE MRS JUSTICE SUREPALLI NANDA

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WRIT PETITION No.14854 of 2022

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ORDER: fer the Hon'ble tlLe Chief Justice lJjjal Bhugan)

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Heard Mr. Shaik Jeelani Basha, learned counsel for the petitioner and Mr. K.Raji Reddy, learned Senior Stalding Counsel, Commercial Tax for the respondents.

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It is submitted that issue raised in this writ petition has been answered by this Court in W.P.No.7B93 of 2O2O and batch (M/s" Sri Sri Engioeering Works v. Deputy Commissioner (CT)) decided on O5.O7.2022.

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Accordingly, the present Writ Petition is allowed in terms of the aforesaid judgment. However, there shall be no order as to costs.

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Miscellaneous applications pending, if any, shall stand

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clo sed.

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SO/-N.RAJAGOPAL

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ASSISTANT REBISTRAR //TRUE COPY// \^,.' SECTION OFFICER

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To,

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"1.^{The Assistant Commissioner (ST), MadhapurCircle-l,Hyderabad} 2. The Principal Secretary,^{Revenu6 (CT) Department'State of Telangana,} Telangana Secretariat,^Hyderabad.

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One CC to SRl.^{SHAIKJEELANI BASHA Advocate tOPUq} ; One cc to sri K. Raji Reddy,^{Senior S,C. for CommercialTax} [OPUC] 5. i;; CCrio- Gp^{for Commeiciat tax, High Court for the Statecif Telangana at} Hyderabad. [OU1-]

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