Two writ petitions challenging the levy of tax on inter-State works contracts were dismissed on withdrawal by the petitioner under the OIDS scheme announced by the Telangana Government.
Both writ petitions were dismissed as withdrawn with costs.
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.
[32s5 ]
HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction)
TUESDAY ,THE THIRTEENTH DAY OF SEPTEMBER 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: 18853 & 188s7 OF 2022
WP NO: 18853 OF 2022
Between:
M/s.Rank Cranes Pvt. Ltd., Survey No.72, lDA, Bollaram, Bollaram Village, Sangareddy. Telangana- 5O2 325. Represented by its Manager Sri.Kolla Koteswara Rao
,..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, order or direction, one more in the nature of MANDAMUS declaring the impugned revision order vide DC 180/R.R.NoJ912019-20 dated'l 1- 03-2022 (Ex. P 1) passed by the 2nd respondent levying tax ongross value of inter-State works contract including on the value of service and labor on which service tax under the Union Finance Act, 1994 ispaid contrary to articles 245, 246, Entries 92-A and 92-C and 269 and contrary to sections 2, 6, 8,8A and13 of the Central Sales Tax Act, 1956 as ultra viresthe Constitutionas well as ultra vires the statute, arbitrary, illegal, withoutjurisdiction and set aside the same.
lA NO: 1 OF 2022
Petition unde Section 151 CPC praying that in the crr ;u"nslances statedin the affidavit filed in upport of the petition, the High Court m;'i bepleased to stay all proceedings fu rl rer to the impugned order vide DC 18)/11.R.No.1912019-20 dated 11-O3-2022 u :luding stay of collection of the disputec tax of Rs.39,67,171 till the disposal of th , above writ petition.
Counsel for the Pel tioner:SMT. S N SREEDEVI
Counsel for the Rer pondent Nos. 1 to 4: K.RAJI REDDY,SR.TiC FOR COMMERCIAL TAX :S
Counsel for the Rer pondent No. 5: SRl. B. NARASIMHA S! llllrA
WP NO: 18857 OF .022
Between:
M/s.Rank Cra res Pvt. Ltd, Survey No.72. lDA, Bollarcrn, B.cllaram Village, Sangareddy felangana- 502 325.Represented by it; Manager Sri.Kolla Koteswara Ra r
...PETITIONER
AND
..RESPONDENTS
Petition under Article 226 of the Constitution of lndia praying that in the circumstances state I in the affidavit filed therewith, the tligh Court may be pleased to issue a w it. order or direction, one more in the natre of MANDAMUS declaring the impug red revision order vide DC 181/R.R.N:.19/11019- 20/CST2017-18 dated 11/03 2022 (Ex. P 1) passed by the 2nd respordent levying tax on gross value of inter S tate works contract contrary to sections;: t3, t, BA and 13 of the Central Sales Ta . Act, 1956 as ultra vires the statute, arbil'ary, illegal, without jurisdiction and set a ide the same,
lA NO: 1 OF 2022
Petition under Section 1 51 CPC praying that in the ciro rnrsta nces stated in the affidavit filed in s rpport of the petition, the High Court ma,, L,e pleased to stay all proceedings furtl er to the impugned order vide DC 1:1/R.R.No.'19/201920|CST -2017 -18 dak d 1110312022 including stay of collectior of the disputed tax of Rs.57,467 till the d sposal of the above writ petition.
Counsel for the Petitioner:SMT. S N SREEDEVI
Counsel for the Respondent Nos. 1 to 3: K,RAJI REDDY,SR.SC FOR COMMERCIAL TAXES
Counsel for the Respondent No.4: SRl. B. NARASIMHA SARMA
The Court made the following:
t/
TI{E] ION'BLE'THE CHIEFJUSTICE UJJAI- BtUl^N
AND
'rHl l-roN'BLE sRr JUSTTCE C.V.BHASKABJIE-LllY
W.P.Nos. 18853 & 18857 of 2022
COMMON lo8:l 'EB, l'er l,e L{or'bh rbe Lhiel lurr* tJjial Bh4wn)
I lc,rrd \ s. S.N.Srccdcvi, lcarncd counsel [or: dr: pcritioner and
N{r. I{.1{:rri l{r r :lr'. lcarned Scnior Standing Counsel [r> t]-re ..ommcrcial '['ax Departnre ,t appearing lor rcspondents No.1 to 4 n W.P.No.18853 o{2022 aird r(: p()ndents No.1 to 3 in W.P.No.18857 o'2022-.
opted li,r'( ) rc l imc Scttlement (O'lS) schetnc :tnnounced by (l ( ).crn nr('r'r t rl'.l ciangana in tcnns of G.O.N{s.No.45 :ated 09.05.2022;
l'lrere tirrt. l)cti ;( )n( r toulcl lihe to uithdraw thc prcscnt \vril l)etirions
\s rr s tlLrel, rnisccllancous peridons, pendlrlj if any, stand
'!
tlisurisst'tl
SD/..1.KRISHNA KUMAR DEPUTY RFGISTRAR 4c__.1
//TRUE COPY// SECTION OFFICER
To, 1. 2 CCs to Snrt S.N. Sreedevi, Advocate [OPUC]
PM PS
HIGH COURI
DATED:13/09/202 i
COMMON ORDEF
WP.Nos.18853 E 8857 of 2022
,4; F. I A i s .<br>1 I It nl.r Wil 7 i
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Dismissing t re WP As withdraw ll without cos ts.
(o #> >',rc9 u'
2 provisions across 2 enactments
M/s. Rank Cranes Pvt. Ltd.
Commercial Tax Officer, Medak Circle
Deputy Commissioner (CT), Nizamabad Division
Commissioner of Customs and Central Excise, Hyderabad
State of Telangana
Union of India
Ujjal Bhuyan
C.V. Bhaskar Reddy
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
