Allowed

M/s. Khazana Jewellery Private Limited v. Assistant Commissioner (Ct)

Telangana HC19 Jul 2022WP/1948/2021

Case brief

AI extract

What is this about?

A batch of writ petitions challenging assessment and revision orders under the Telangana VAT Act, the Central Sales Tax Act and the Entry Tax Act as time-barred and beyond jurisdiction. Accepting that the matters were covered by its earlier judgment in a batch of writ petitions, the court allowed the petitions in those terms and closed the pending applications.

What did the court decide?

Writ petitions allowed in terms of the judgment in W.P. No. 7893 of 2020 and batch; miscellaneous applications closed; no order as to costs.

M/s. Khazana Jewellery Private Limited Vs Assistant… — GST and Indirect Tax | Telangana HC (2022)

¶1

HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction)

¶2

TUESDAY ,THE NINETEENTH DAY OF JULY TWO THOUSAND AND TWENTY TWO

¶3

PRESENT

¶4

THE HONOURABLE THE CHIEF JUSTICE UJJAL BHUYAN ANI) THE HONOURABLE MRS JUSTICE SUREPALLI NANDA

¶5

WRIT PETITION NOS: 10906 13162 0F 2020 1948 13063 1A032 18057 194s2 20188 0F 2021 10728 190s8 19071 20698 21740 AND 24897 0F 2022

¶6

WP NO: 10906 OF 2020

¶7

Between:

¶8

ltrl/s. Venu lndustries, rep. by its Partner, [vlr. [\I. Venu Gopal, Borgaon (P), Madhava Nagar, Hyderabad Road, Nizamabad-503 230.

¶9

...PETITIONER

¶10

AND

¶11

'1 . Deputy Commercial Tax Officer (FAC), Nizamabad.

¶12

Commercial Tax Officer, Nizamabad.

¶13

State of Telangana, rep. by its Principal Secretary to Government, Revenue (CT-ll) Department, Secretariat, Hyderabad

¶14

...RESPONDENTS

¶15

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 toto issue a Writ of Certiorari or any other appropriate writ, order or direction, quashing the impugned order of the 1st Respondent^passed in AO No.56587, dated 24.6.2O20 for the tax^period 2013-14, as illegal, arbitrary, timebarred under Section 21(3) and 21(4) of the Telangana VAT Act, 2005.

¶16

lA NO: 1 OF 2020

¶17

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 all further proceedings,^pursuant to the impugned order of 1st Respondent, daled 24.6-2020 for the tax^period 2013-14,^pending disposal of the Writ Petition as olherwise the Petitioner will be^put to severe loss and hardship

¶18

Counsel for the Petitioner:SRl- S DWARAKANATH

¶19

Counsel for the Respondents: SRl. L. VENKATESWAR RAO, SPL. SC FOR CT

¶20

WP NO: 13162 OF 2020

¶21

Between

¶22

M/s. Jet-fleet Private Lamited, rep. by its Senior Manager, lvlr. Anil Katyal, FF 5, 1st Floor, Tourism Plaza, Balayogi Paryatak Bhavan, 6-3-870, Green Lands, Begumpet, Hyderabad-sO0 01 6.

¶23

...PETITIONER

¶24

AND

¶25

Deputy Conrmercial Tax Officer, Begumpet Circle, Begumpet Division, Hyderabad.

¶26

Commercial Tax Officer, Begumpet Circle, Begumpet Division, Hyderabad

¶27

State of Telangana, rep. by its Principal Secretary to Government, Revenue (CT-ll) Department, Secretariat, Hyderabad.

¶28

Supenntendent of Central Excise, Service Tax Commissionerate, Range'Vlll, Service Tax Division-|, New Delhi.

¶29

Union of lndia, rep. by its Secretary, Ministry of Finance, Central Secretariat, New Delhi.

¶30

...RESPONDENTS

¶31

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 of Certiorari or any other appropnate writ or order or direction -

¶32

(a) quashing the order of the 1st Respondent in AO No.30765, daled 17l3l2O2O {or the tax period April. 2013 to June, 20'17 as being without jurisdiction,

¶33

(b) to declare the lransactions of Rent-a-Cab Services are.exrgible to servrce tax consequently cleclare that there is no liability to pay VAT under Section 4(B) the Telangana VAT Act, 2005 on the very same turnover,

¶34

(c) declare the assessment order, dated 171312O20 as time barred {or the tax under the Finance Act, 1994 for the tax period April, 2013 to June, 2017 and penod April, 2013 to February, 2016 under Section 21(4) of the VAT Act as if stood prior to amendment by Act No.26 of 20'17 ,

¶35

(d) declare that the Section 4(8) of the Telangana VAT Act, 2005 as travel[ng beyond Entry 54 of List-ll of the Second Schedule to the Constitution of lndia as amended by lhe Constitution (1st) Amendment Act, 2016 as rt stood during the relevant pr:ri<;d in so far as it seeks to levy VAT on Service transaction wilhout identifying thr) value of the sale involved,

¶36

(e) in the alternative, declare that if the Petitioner is liable tc pay tax under the VAT Act on the entire receipts of Rs.30,57,79 ,4291- received for the tax period 2013-14 to June, 2017, direct the 4th and 5th Respondents to refund the amount

¶37

of Rs.1,93,95,1321 pairl as service tax forlhe tax period April, 2013 to June. 2017. either to the Petitioner or transfer the amount to the l st Respondent towards VAT dues payable as per the impugned order,

¶38

(f) alternatively declare that the entire amount received for Rent-a-Cab services are liable to VAT under Section 4(8-B) as per option exercised by the Petitioner in Form 250 for the tax period April, 20'13 to June, 2017 , and

¶39

(g) to set-aside the show cause notice daled 171312020 for levy of penalty issued by the 1st Respondent.

¶40

lA NO: 1 OF 2O2O

¶41

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 all further proceedings pursuant to the penalty notice of the Respondent, daled 171312020 for the tax period April,2013 to June, 20'17, pending disposal of the Writ Petition as otherwise the Petitioner will be put to severe loss and hardship.

¶42

lA NO: 2 OF 2O2O

¶43

Petition under Section 151 CPC praying that in the circumstances staled in the affidavit filed in support of the petition, the High Court may be pleased to qrant stay of recovery of disputed tax pursuant to the impugned order of the 1st Respondent dated 17l3l2O2O for the tax period April, 2013 to June, 2017,^pending; disposal of the Writ Petition as otherwise the Petitioner will be put to severe loss and hardship.

¶44

Counsel for the Petitioner:SRl. S DWARAKANATH

¶45

Counsel for the Respondents: SRl. L. VENKATESHWAR RAO

¶46

WP NO: 1948 OF 2021

¶47

Between

¶48

Ivlis. Khazana Jewellery Private Limited, Rep by its I\4anaging Director, N/r Kishore Kumar Jain, 6-3-885/7, Sapphire Square, Raj Bhavan Road, Somajiguda, Hyderabad-500 082.

¶49

...PETITIONER

¶50

AND

¶51

1 . Assistant Commissioner (CT), Audit, Punjagutta Division, Hyderabad.

¶52

Commercial Tax Officer, Somajiguda Circle, Hyderabad.

¶53

Commissioner of Commercial Taxes, Telangana Opp. Gandhi Bhavan, Nampally, Hyderabad-500 001.

¶54

State of Telangana, rep. by its Principal Secretary to Government, Revenue (CT-ll) Department, Secretarial, Hyderabad

...RESPONDENTS

lA NO: 1 OF 2021

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 all further proceedings, pursuant to the impugned order of the Ist Respondent daled 29 -12.2O20 for the tax period Aptil, 2014 to lvlarch, 2015 under the Telangana VAT Act, 2005, pending disposal of the Writ Petition as othenruise lhe Petitioner will be put to severe loss and hardship.

¶59

Counsel for the Petitioner:SRl. S DWARAKANATH

¶60

Counsel for the Respondents: SRl. L. VENKATESWAR RAO, SC FOR CT

¶61

WP NO: 13063 OF 2021

¶62

Between:

¶63

M/s. Anil Kumar Trading Co., rep. by its Propraetor, Mr. Pawankumar Kachwaha, 15-8-119/3, Begum Bazar, Hyderabad-SO0 012.

¶64

...PETITIONER

¶65

AND

¶66

Deputy Commissioner (CT), Charminar Division, Hyderabad.

¶67

Commercial Tax Officer, N.S.Road Circle, Charminar Division, Hyderabad.

¶68

State of Telangana, rep. by its Principal Secretary to Government, Revenue (CT-ll) Department, Secretariat, Hyderabad.

¶69

...RESPONDENTS

¶70

Petition under Article 226 of the Constitution of lndia praying that in the circumstances stated in the a{fidavil filed therewith, the Hrgh Court may be pleased lo issue a Writ of Certiorari or any olher appropriate writ or order or direction quashing the impugned order of the lst Respondent in DCAO No.465, dated 19.12.2020 (served on 19.4.2O21) for the tax period 2012-13 and 2013-14 under the Telangana VAT Act, as barred by time under Section 32(3) of the VAT Act and in violation of principles of natural justice.

¶71

lA NO: 1 OF 2021

¶72

Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, thc High Court may be pleased to grant stay of recovery of the disputed demand of Rs.59,98,025/- pursuant to the impugned order of the 1sr Respondent daled 19.12.2020 for the tax period 2012-13 and 2O13-14 under the Telangana VAT Act, 2005, pending disposal of the Writ Petition as otherwise the Petitioner will be put to severe loss and hardship.

¶73

Counsel for the Petitioner: SRl. S. DWARAKANATH FOR

¶74

SRI. KARTHIK RAMANA PUTTAMREDDY

¶75

Counsel for the Respondents: L. VENKATESWAR RAO,

¶76

WP NO: 180320F 2A21

¶77

Between:

¶78

M/s. Zahid Traders,, rep. by its Propnetor, [,4r. Mohammed Zahid, - 22-3626/4, Miralam Mandi, Hyderabad-SOO 01 2

¶79

..PETITIONER

¶80

AND

¶81

Deputy Commissioner (CT), Charminar Division, Hyderabad

¶82

Commercial Tax Officer (FAC), Charminar Circle, Hyderabad.

¶83

Regional Vigilance, and Enforcement Officer, RC Puram Unit, Hyderabad.

¶84

Deputy Commercial Tax Officer-|, Lad Bazar Circle, Hyderabad.

¶85

State of Telangana, rep. by its Princrpal Secretary to Government, Revenue (CT-ll) Department, Secretariat, Hyderabad

¶86

...RESPONDENTS

¶87

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 of Certiorari or any other appropriate writ or order or direction quashing the impugned order of the 1st Respondent in RR No.13, dated 0511212020 (served on 121312021) for the tax^period 2O13-14 under the Telangana VAT Act, as barred by time under Section 32(3) of the VAT Act and in violation of principles of natural justice.

¶88

lA NO:^'l OF 2021

¶89

Petition under Section^'l 5-1 CPC praying that in the circumstances stated in the affidavil filed in support of the petition, the High Court may be pleased to grant stay of recovery of the disputed demand of Rs.14,28,000/- pursuant to the impugned order of the 1st Respondent dated 05.12.2O2O for the tax period 201314 under the Telangana VAT Act, 2005, pending disposal of the Writ Petition as otherwise the Petitioner will be put to severe loss and hardship.

¶90

lA NO: 2 OF 2021

¶91

Between:

¶92

Deputy Commissioner (CT), Charminar Division, Hyderabad

¶93

...PETITIONER/RESPONDENT NO. 1

¶94

AND

¶95

1 . M/s. Zahid Traders,, rep. by its Proprietor, lt4r. lt4ohammed Zahid, - 22-362614, Mtalam Mandi, Hyderabad,So0 012

¶96

RESPONDENTSA//RIT PETITIONER

¶97

Commercial Tax Officer (FAC), Charminar Circle, Hyderabad.

¶98

Regional Vigilance, and Enforcement Officer, RC Puram Unit, Hyderabad.

¶99

Deputy Commercial Tax Officer-I, Larl Bazar Circle, Hyderabad.

¶100

State of Telangana, rep. by its Principal Secretary to Government, Revenue (CT-ll) Department, Secretariat, Hyderabad

¶101

...RESPONDENTS/RESPONDENTS

¶102

Petilion 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 vacate the interim order granted in l.A,No. 1 ol 2021 in W.P.No. 18032 of 2O2'l dated 0410812021.

¶103

Counsel for the Petitioner: SRl. S. DWARAKANATH FOR M. MAQSOOD ALI

¶104

Counsel forthe Respondents: SRl. L. VENKATESWAR RAO,, SC FOR CT

¶105

WP NO: 18057 OF 2021

¶106

Between:

¶107

tr4/s. Zahid Traders, Rep. by its Proprielor, lrir. lvlohammed Zahid,22-3-62614, Miralam Mandi, Hyderabad-500 012.

¶108

...PETITIONER

¶109

AND

¶110

Deputy Commissioner (CT), Charminar Division, Hyderabad.

¶111

Commercial Tax Officer (FAC), Charminar Circle, Hyderabad.

¶112

Regional Vigilance and Enforcement Officer, RC Puram Unit, Hyderabad.

¶113

State of Telangana, Rep- by its Principal Secretary Io Government, Revenue (CT-ll) Department, Secretariat, Hyderabad,

...RESPONDENTS

lA NO: 1 OF 2021

Petition under Section 151 CPC^praying that in the circumstances stated in the affidavit filed in support of the^petitaon, the Hagh Court may be pleased to grant stay of recovery of the disputed demand of Rs.7,'14,000/- pursuant to the impugned order of the 1st Respondent dated 5112l2O2O for the tax^period 2012-13 under the Telangana VAT Act, 2005,^pending disposal of the Writ Petition^as otherwise the Petitioner will be^put to severe loss and hardship.

¶118

Counsel for the Petitioner:SRl. S. DWARAKANATH, ADVOCATE FOR MOHAMMED MAQSOOD ALI

¶119

Counsel for the Respondents: SRl. L. VENKATESWAR RAO,, SC^FOR CT

¶120

WP NO: 19452 OF 2021

¶121

Between:

¶122

Ir,4/s. Sri Venkateshwara Constructions, rep. by its lt4anaging Partner, Ir,4r. lvl. Ravinder Reddy, 1-8-280, Balasamudram, Hanamkonda, Warangal-506 001 .

¶123

...PETITIONER

¶124

AND

¶125

'1 . Joint Comrnissioner of State Tax, Warangal Division, Warangal.

¶126

Deputy Conrmissioner of State Tax (STU), Warangal Division, Warangal.

¶127

State of Telangana, rep. by its Principal Secretary to Government, Revenue (CT-ll) Department, Secretariat, Hyderabad.

¶128

..RESPONDENTS

¶129

Pelition under Article 226 of the Constitution of lndia praying that in the circumstarrces stated in the affidavit filed therewith, the High Court may be pleased to rssue: a Writ of Certiorari or any other appropriate writ or order or direction quashing the impugned order of the 1st Respondent passed in JC Order No.311/2021 daled 151612021 for the assessment yearc 2012-13 and 2013-14 under the Telangana VAT Act, 2005 and also the consequential order of the 2nd Respondent daled 151712021 in AO No.52945 raising a demand for tax and penalty as illegal, arbitrary, barred by time and unsustainable in law.

¶130

lA NO: 1 OF 2021

¶131

Petition under Section 151 CPC praying that in the circumstances staled in the affidavit filed rn support of the petition, the High Court may be pleasr:d to granl stay of recovery of the disputed demand pursuant to the impugned order of the 1'r Respondent daled 151612O21 for the tax period 2012-13 and 2013-14 and also the consequential order of the 2nd Respondent dated 151712O21 under the Telangana VAT Acl, 2005. pending disposal of the Writ Petition, as otherwise the Petitioner will be put to severe loss and hardship.

¶132

Counsel for the Petitioner: SRl. S. DWARAKANATH FOR P. KARTHIK RAMANA

¶133

Counsel forthe Respondents: SRl. L. VENKATESWAR RAO,, SC FOR CT

¶134

WP NO: 20188 OF 2021

¶135

Between:

¶136

It4is. Reger.resis lndustries Private Limited, rep. by its lt/lanaging Drrector. Mr. lndrascna Reddy having its registered office at Plot No.29iB, P and T Colony, Trrunralgin, Secunderabad-50001 5.

¶137

...PETITIONER

¶138

AND

¶139

Deputy Commissioner (CT), Nalgonda Division, Nalgonda.

¶140

Assistant Commissioner (CT), LTU, Nalgonda Division, Nalgonda.

¶141

Assrstant C)ornmissioner (CT), Audit, Nalgonda Division, Nalgonda

¶142

State of Telangana, rep. by its Principal Secretary to Government, Revenue (CT-ll) Department, Secretariat, Hyderabad.

¶143

...RESPONDENTS

¶144

Petition under Arttcle 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 of Certiorari or any other appropriate writ or order or direction quashing the impugned order of the 1st Respondent in DC Order No.3B0 daled 61812O21 for the tax periods 2013-14 lo 2016-17 (upto May, 2016 ) under the Telangana VAT Act, as illegal, barred by time under Section 32(3) of the Telangana VAT Act and the extended limitation under Act no.26 of 2017 does not apply to the instant case and also unsustainable on merits and in violation of prrnciples of natural justice.

¶145

lA NO: 1 OF 2021

¶146

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 lhe disputed demand of Rs.26,08,09,8'10/- pursuant to the rmpugned order of lhe 1st Respondent dated 61812021 for the tax periods 2013-14 to 201617 (upto IVay, 2016) under the Telangana VAT Act, 2005. pending disposal of the Writ Petition as otherwise the Petitioner will be put to severe loss and hardship.

¶147

Counsel for the Petitioner: SRl. S. DWARAKANATH FOR P. KARTHIK RAMANA

¶148

Counsel for the Respondents: SRl. L. VENKATESWAR RAO, SC FOR CT

¶149

WP NO: 10728 OF 2022

¶150

Between

¶151

M/S Kurnool Cylinders Private Limited, rep. by its Managing Director,^IVr B.S Reddy, Doot No.7-1-212-9, Shivbagh, Ameerpet, Hyderabad-so0 016.

¶152

...PETITIONER

¶153

AND

¶154

'1. Additional Commissioner (ST), Punjagutta Division, Hyderabad.

¶155

Commercaal Tax Officer, Now known as Assistant Commissioner^(ST), Punlaqutla Circle, Hyderabad

¶156

State of Telangana, rep. by its Principal Secretary to Government, Revenue (CT-ll) Department, Secretariat, Hyderabad.

¶157

..RESPONDENTS

¶158

Petition under Arlicle 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 of Certiorari or any other appropriate writ or order or direction quashing the impugned order of the Respondent in DC Order No.6, dated 2811212021 for the tax period 2O11-12 in respect of classification of empty gas cylinders under the Telangana VAT Act, 2005 as illegal, arbitrary, barred by time under Rule 14-A of the CST (Telangana) Rules, 1957 and contrary to law and declare that the Petitioner is laable to pay tax under Entry 90 of the Fourth Schedule to the Telangana VAT Act at 5 percentage on interstate sales of empty gas cylinders to the Oil Companies under the Central Sales Tax Act, 1956

¶159

lA NO: 1 OF 2022

¶160

Petilion 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 all further proceedings pursuant to the impugned order of the^'lst Respondent daled 2ah2l2O21 for the tax period 2O11-12 under the Central Sales Tax Act, 1956, pending disposal of the writ petition as otherwise the petitioner will be put to severe loss and hardship

¶161

Counsel for the Petitioner: SRl. S. DWARAKANATH FOR P. KARTHIK RAMANA

¶162

Counsel for the Respondents: SRl. L. VENKATESWAR RAO, SC FOR CT

¶163

WP NO: 19058 OF 2022

¶164

Between:

¶165

Ivl/s. Shiva Sai Stone Crushers, rep. by its Partner, Mr. Koleti Ramesh, Sy.No.499, Kannala, Kamanpoor, Karimnagar-505 187.

¶166

...PETITIONER

¶167

AND

¶168

Commercial Tax Officer, Peddapalli Circle, Karimnagar Division, Karimnagar

¶169

Commissioner of Commercial Taxes, Hyderabad-S00 001.

¶170

State of Telangana, rep. by its Principal Secretary to Government, Revenue (CT-H) Department, Secretarial, Hyderabad.

¶171

...RESPONDENTS

¶172

Petition under Adicle 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 of Certiorari or any other appropriate writ or order or direction quashing the assessment order of the I st Respondent dated 4-2.2022 bearing AO No.1475 for the assessment year 2017-18 (April, lVlay and June, 2017) under lhe Telangana Tax on Entry of Goods into Local Areas Acl, 2001 as being illegal, arbitrary, barred by time, in violation of principles of natural justice and contrary to the decisions of the Hon'ble Courts.

¶173

lA NO: 1 OF 2022

¶174

Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, lhe High Court may be pleased to grant stay of all further proceedings pursuant to the impugned order of the 1st Respondent dated 04.02.2022 for lhe assessment year 2017-18 (April, lt/ay and June, 2017), pendino disposal of the Writ Petition as otherwise the Petitioner will be put to severe loss and hardship.

¶175

Counsel for the Petitioner: SRl. S. DWARAKANATH FOR P. KARTHIK RAMANA

¶176

Counsel forthe Respondents: SRl, L. VENKATESWAR RAO, SC FOR CT

¶177

WP NO: 19071 OF 2022

¶178

Between:

¶179

Mis. Pitla Gopal Contractor, Rep, by its Proprietor, f\ilr, Pitla Gopal, #1 -2-341 SlBl 6, Pra gathinagar, Peddapa ll i. Karimnag ar -505 1 7 2.

¶180

...PETITIONER

¶181

AND

¶182

Commer.cial Tax Officer, Peddapalli Circle, Karimnagar Division, Karimnagar.

¶183

Commissioner of Commercaal Taxes, Hyderabad-SO0 001.

¶184

State of Telangana, Rep. by its Principal Secretary to Government, Revenue (CT-ll) Department, Secretariat, Hyderabad.

¶185

...RESPONDENTS

¶186

Petition under Arlicle 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 of Certiorari or any other appropriate writ or order or direction quashing the assessment order of the^'1st Respondent dated 31212022 bearing AO No.1477 for the assessment^year 2016-17 under lhe Telangana Tax on Entry of Goods into Local Areas Acl, 2001 as being illegal, arbitrary, barred by time, in violation of principles of natural^justice and conlrary to the decisions of the Honourable Courts.

¶187

lA NO: 1 OF 2022

¶188

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 all further proceedings pursuant to the impugned order of the 1st Respondent dated 31212022 for lhe assessment year 2016-17, pending disposal of the Writ Petltion as olherwise the Petitioner will be^put to severe loss and hardship.

¶189

Counsel for the Petitioner: SRl. S. DWARAKANATH FOR P. KARTHIK RAMANA Counsel forthe Respondents: SRl. L. VENKATESWAR RAO,SC FOR CT

¶190

WP NO: 2OG}SOF 2022

¶191

Between:

¶192

M/s. Kurnool Cylinders Private Lrmited, rep. by its fr,4anaging Director, Mr B.S.Reddy, Door No-7-.1 -21 2-9, Shivbagh, Ameerpet, Hyderabad-SoO 01 6.

¶193

...PETITIONER

¶194

AND

¶195

1 . Deputy Commercial Tax Officer-|, Punjagutta Circle, Hyderabad

¶196

Commercial Tax Officer, (Now known as Assistant Commissioner (ST)), Punjagutta Circle, Hyderabad.

¶197

State of Telangana, rep. by its Principal Secretary to Government, Revenue (CT-ll) Department, Telangana Secretariat, Hyderabad.

¶198

...RESPONDENTS

¶199

Petition under Arlicle 226 of the Constilution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a Writ of Certiori or any other appropriate wr'l or order or direction quashing the impugned assessment order passed by the 1st Respondent bearing AO No.1 1408 dated 30.03-2022 lor the tax period April, 2016 to June, 2017 in respect of classification of empty gas cylinders under the Telangana VAT Act, 2005 as illegal, arbitrary, barred by time for the entire period from April, 2016 to June, 2017 and contrary to law and declare that the Petitioner is liable to pay tax under Entry 90 of Schedule lV to the Telangana VAT Act, 2005 at spercent on the sales of empty gas cylinders to the Oil Companies.

¶200

lA NO: 1 OF 2022

¶201

Petition under Section 151 CPC praying that in the circumslances stated in the affidavit filed in support of lhe^petition, the High Court may be^pleased to grant stay of all further proceedings^pursuant to the impugned order of the 1st Respondent dated 30.03.2022 tor lhe for the period from April, 2016 to June, 2017 under the Telangana VAT Act, 2005 pending disposal of the Writ Petition as otherwise the Petitioner will be put to severe loss and hardship.

¶202

Counsel for the Petitioner: SRl. S. DWARAKANATH FOR P. KARTHIK RAMANA

¶203

Counsel forthe Respondents: SRl. L. VENKATESWAR RAO, SC FOR CT

¶204

WP NO: 21740 OF 2022

¶205

Between:

¶206

M/s. Sri Sai Ram Stone Crusher lndustries, Rep- by ats N4anaging Partner, Mr. Jinna Srinivas Reddy, Survey No.664, Revenue Thogarrai, Sultanabad, Karimnagar -505^'188.

¶207

,..PETITIONER

¶208

AND

¶209

Assistant Commissioner (ST), Peddapally Circle, Karimnagar Division, Karimnagar.

¶210

State of Telangana, rep- by its Principal Secretary to Government, Revenue (CT-ll) Department, Secretariat, Hyderabad

¶211

...RESPONDENTS

¶212

Petition under Article 226 of the Constatution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a Writ of [\4andamus or any other appropriate writ or order or direction

¶213

(a) declaring lhat Telangana Tax on Entry of Goods into Local Areas Act, 2001 as unconstitutional, violating Articles 14, 301 and 304 of the Constitution of lndia and

¶214

(b) sefaside the assessment order of lhe 1st Respondent dated O4.O2.2O22 for the period for the assessment year 2015-16 under the Telangana Tax on Entry of Goods into Local Areas Act, 2001 as being illegal, arbitrary, barred by time, in violation of principles of natural^justice and contrary to the Section 3(2) of the Telangana Tax on Entry of Goods into Local Areas Act, 2001 and decisions of the Hon'ble Courts

¶215

lA NO: 1 OF 2022

¶216

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 all further proceedings^pursuant to the impugned order of the 1st Respondent dated 04.02.2022'for lhe period 20'15-16,^pending disposal of the Writ Petition as otherwise the Petitioner will be^put to severe loss and hardship.

¶217

Counsel for the Petitioner: SRl. S. DWARAKANATH FOR P. KARTHIK RAMANA

¶218

Counsel forthe Respondents: SRl. L. VENKATESWAR RAO, SC FOR CT

¶219

WP NO: ?4A97 OF 2022

¶220

Between:

¶221

N4/s. Dharma.la Cylinders Private Limited, rep, by its Chief Executive Officer, It/r 8. S. Reddy, 7 -1 -21 2-9, Shivbagh, Ameerpet, Hyderabad-500 0 1 6.

¶222

.. P ETITIO NE R

¶223

AND

¶224

Additional Commissioner (ST), Punjagutta Division, Hyderabad.

¶225

2 Commercial Tax Officer, Now known as Assistant Commissioner (ST) Sanathnagar Circle, Punjagutta Division, Hyderabad.

¶226

State of Telangana, rep. by its Principal Secretary to Government, Revenue (CT-l I ) Department, Secretariat, Hyderabad.

¶227

...RESPONDENTS

¶228

Pelilion under Arlicle 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased lo issue a Writ of Certiorari or any other appropriate writ or order or directaon quashing the order passed by the 1St Respondent bearing DC Order No.236 dated 31 O3.2O22 passed under Section 9(2) of the Central Sales Tax Act, 1956 read with Section 32 of the Telangana VAT Act, 2005 revising the assessment order dated 08.06.2017 for the assessment year 2O14-15 in respect of classrfication of empty gas cylinders as being illegal, arbitrary, barred by time and contrary to law and also consequently quash the effectual order dated 13-04.2022 passed by the 2nd Respondent implementing the revision order of the 'l't Respondent.

¶229

lA NO:^'l OF 2022

¶230

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 all furtl.rcr proceedings pursuant to the impugned order of the lst Respondenl dated 31.03.2022 for the for the period from assessment year April, 2O14 lo lVlarch, 2015 under the Central Sales Tax Act, 1956, pending disposal of the Writ Petition as otherwise the Petitioner will be put to severe loss and hardship.

¶231

Counsel for the Petitioner: SRl. S. DWARAKANATH FOR P. KARTHIK RAMANA

¶232

Counsel for the Respondents: SRl. L. VENKATESWAR RAO, SC FOR CT

¶233

The Court made the following:

¶234

THE HON'BLE THE CHIEF JUSTICE UJJAL BHTIYAN AND

¶235

THE HON'BLE MRS JUSTICE SUREPALLI NANDA

¶236

WRIT PETITION Nos.1O9O6, 13162 of 2O2O; 1948, 13063, 18O32, 18Os7. 19452,2O18a of2O21: lqz?!, 19058, I^po7 t, BpQga. 2L7 40 and. 24497 oI 2o2]

¶237

qoMl4q! ORDER: ee/ he Hoa'bte the chtel Justice uiat Bhulran)

¶238

lle ard Mr. S.Dwarakanath, learned Scnior Courrscl lor the petitioners and Mr. L.Venkale sn'ai' Ii;io, learned counsel for the respondents.

¶239

:).. It is submittcd that the present writ pctitiorrs terc cor't'r.ed by thc judgment delivered on O5.O7.2A')2 in \V i' No 7893 of 2O2O and batch (M/s. Sri Sri Engineering Works v. Deputy Commissioner (CTl)

¶240

3 Accordingly, the writ petitions are allowcd rn :.elrns oI the a[oresaid judgment.

¶241