The High Court of Telangana allowed a writ petition filed by Earth Pavers challenging a VAT demand of Rs. 1,92,934 levied on service tax collection in a works contract. The order was based on a previous judgment in W.P. No. 7893 of 2020.
Declaratorily setting aside the impugned order and levy of VAT.
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 STATE OF TELANGANAAT HYDERABAD (Special Original Jurisdiction)
WEDNESDAY, THE SIXTH DAY OF JULY TWO THOUSAND AND TWENTYTWO
PRESENT
THE HONOURABLE THE CHIEF JUSTICEUJJAL BHUYAN AND
THE HONOURABLE MRS JUSTICE SUREPALLINANDA
WR lT PETITION NO: 16622 OF 2022
Between:
Earth Pavers, (Hyderabad)PrivateLimited Hyderabad. office at D.No.6-3-581,4502' Kesav Dale A'partments, AnandNagar Colony, Khairatabad, Hyderabad-500004, Rep.by it's Director K.SeethaRama Rao.
...,ET'T'ONER
AND
...RES'ONDENTS
Petition under Article 226 of the Constitutionof lndiapraying that in the circumstances stated in the affidavitfiled therewith, the High Court may be pleased to issue any Writ or Order or Direction moreparticularly onein the nature of Writ of Mandamus, declaring theactionof the 1st Respondentin pursuanceof the impugned AssessmentOrder in AO 40052 dated 28-03-2020 while levying VAT @ 5% on ServiceTax Collection in Works Contractwith a demandof Rs.1,92,934/- is withoutjurisdiction,barredby limitation, contraryto settled law by Apex Court, illegal, arbitrary,capricious,and contraryto the provisionsof VAT Act and contrary to theprinciples ofnaturaljustice,in violation TVAT Rules, and to set aside the impugned order.
il2il
lA NO: 1 OF 20:22
Petition under Section 151 CPCpraying that in the circumstances statedin the affidavit filed in support of thepetition, the High Court may bepleasedpleased to grant stay of all furtherproceedings inpursuance of the impugnedAssessment Order in A.O.40052 dated 28-03-2020 while levying VAT @ 5'h on Service Tax Collection in Works Contract with a demand of Rs.'l ,92,9341pending disposal of this writ Petition.
Counsel for the Petitioner: SRl. T S MURTHY
Counsel forthe Respondents: SRI K. RAJI REDDY, SENIOR S.C. FOR COMMERCIAL TAX
The Court made the following: ORDER
I
THE HON'BLE THE CHIEF JUSTTCE UJJAL BHIIYAN
AND
THE HONOURABLE MRS JUSTICE SUREPALLI NANDA
WRIT PETITION No.16622 of 2022
ORDER: (Per the Hon'ble tLrc Chief Justice ujjal Bhugan)
Heard Mr. T.S.Murthy, learned counsel lor the petitioner and Mr. K.Raji Reddy, learned Senior Standing Counsel, Commercial Tax for the respondents.
closed.
SDi- MOHD.SANAULLAHANSARI ASSISTANTREGISTRAR
To,
//TRUE COPY//
SisCTION OFFICER
'lTheDeDUtvCommercialTaxOfficer(l/C),DCOfficePunjaguttaDivision' ' M;ilr. (;;'hal-Compter, 4th Floor, B'islock,Abids, !-tYderabad, 2. ii6 Deputycommissioner(cT)/The Jointcommissioner(s l),_PunJagurla - Di;1ili4i6 Frooi, urryw rish6l Complex.Abids, Hvderabad-500001 3. ih; c.;;issiondrot bori"i"*rijies (cr),stat'e of Telangana,1 st Floor, - Cblbomplex Nampally, Hvderabad -500001 4. i;"p"ri'SEtr"ta"yt5 n6u"tiue (CT) Department'Stateof Telangana' Secretariat, HYderabad. s oie cc t"' sfti. rs MURTHYAdvocate IoPUC]
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DATED:0610712022
ORDER
W.P.No.16622 of 2022
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ALLOWING THE WRIT PETITION WITHOUT COSTS
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Earth Pavers, (Hyderabad) Private Limited
Deputy Commercial Tax Officer (I/C), DC Office Punjagutta Division
Deputy Commissioner (CT)/The Joint Commissioner (ST), Punjagutta Division
Commissioner of Commercial Taxes (CT), State of Telangana
The State of Telangana
Ujjal Bhuyan
Surepalli Nanda
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
