This judgment addressed two writ petitions challenging the Commercial Tax Department's insistence on C Forms for inter-state sales tax assessments. The High Court dismissed the petitions, relying on a preceding Division Bench decision that denied taxpayers' claims for waiver or concessions based on representations.
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.
[331e J
HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction)
TUESDAY, THE TWENTY SECOND DAY OF NOVEMBER TWO THOUSAND AND TWENTY TWO
PRESENT
THE HONOURABLE SRI JUSTICE T.VINOD KUMAR AND
THE HONOURABLE SRI JUSTICE PULLA KARTHIK
WRIT PETITION NOS: 1s825 AND 20643 OF 2019
W.P.No.1 9 825 of 2019
Between:
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AND
:'
PetitionUnderAllicle226oftheConstitutionoflndiaprayingthatinthe circumstances statedin the affidavit filedtherewith, the High court may be pleased to issue an appropriate writ, orderor direction,moreparticularlyone in ihe nature of writ of Mandamusdeclaring of the Respondentsaction in not considering the documents submittedby the Petitioner for the purposesof assessme;t, determinationandgrant of concessions. exenrptions andwaiveron the excesslve taxleviableon inter-state sales under the central Sales Tax Act, 1956 and obstinately andirrationallyinsisting upon productionof C Formsfor purposes of assessment, determinationand grant of concessions,exemptions and waiver to the Petitioneras illegal, arbitrary, contrary to the doctrineof legitimate expectationand u nconstitutional and set aside all actionsand results co"nsequent thereto andresultantlydirect the respondents to conslder the documents submittedby the Petitionerto assess, determinethe sales conducted by the Petitioners oninter-state sales, without insisting on submissionof 'C' Forms.
l.A.NO:1 OF 2019
Petition under section151 CPC prayingthat in the circumstancesstated in the affidavit filed in supportof the petition,the High Courtmay be pleasedto direct the Sth and the6th Respondents to not to finalize and/or give effect to assessments conductedfor the period between01.04.2015to 31 06.2017by disregarding and discardingthe documents and evidence producedby the petiti6ner for determination and grant of concessions, exemptions and waiver towards excesstve taxleviable on inter-state sales, pending disposalof the writ petition.
l.A.NO:2 OF 2019
Petition under Section151 CPCprayingthat in the circumstances statedin the affidavit filed in supportof the petition,the High Courtmay be pleasedto direct the 1st Respondent to considerthe representation made by the Petitioners rice mill association on1 3.06.2016,06.03.2017,pending disposal of thewrit petition.
Counsel for the Petitioners: SRI.PASHAMMOHITH
Counsel for the Respondents: SRI.L.VENKATESHWAR RAO, SPL.SCFOR COMMERCIAL TAXES
W.P.NO: 20643 OF 2019
Between:
...PETITIONERS
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 an appropriate writ, order or direction more particularly one in the nature of writ of Mandamus declaring of the Respondents action in not considering the documents submitted by the Petitioner for the purposes of assessment, determination and grant of concessions. exemptions and waiver on the excessive tax leviable on inter-state sales u nder the Central Sales Tax Act, 1956 and obstinately and irrationally insisting upon production of C Forms for purposes or assessment. determination and grant of concessions, exemptions and waiver to the Pet;tioner as illegal, arbitrary, contrary to the doctrine of legitimate expectation and unconstitution a I and set aside all actions and results consequent thereto and resultantly direct the respondents to consider the documents submitted by the Petitioner to assess, determine the sales conducted by the Petitioners on inter-state sales, without insisting on submission.
|.A.NO:1 OF 2019
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 direct the 5th and the 6th Respondents to not to fjnalize and/or give effect to assessments conducted for the period between 01.04.2015 to 31.06.2017 by disregarding and discarding the documents and evidence produced by the Petitioner for determination and grant of concessions, exemptions and waiver towards excessive tax leviable on inter-state sales. pending disposal of the writ petition.
I.A.N O:2 OF 2019
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 direct the 1st Respondent to consider the representation made by the petitioners rice mill association On 1 3..06.2016 -06.03.2017 . pending disposal of the writ petition.
Counsel for the Petitioners : SRI.PASHAM MOHITH
Counsel for the Respond{-,nts : SRT.L.VENKATESHWAR RAO, SpL. SC FOR COt\4MERCtAL TAXES
The Court made the following COMMON ORDER
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THE HON'BLE SRI JUSTICE T. VINOD KUMAR
AND
THE HON'BLE SRI JUSTICE PULLA I(ARTHIK
WP. No.s 19 825 and 2O 643 of 2OL9
COMMON ORD ER : (per Hon'ble S/i Jusrrce T.Vinocl Kunlar)
Heard learned counsel for the petitioners artd Sri L.Venkateshwar Rao, learned Special Standing Counsel for Commercial Taxes appearing for the respondents, in both the Writ petitions, alcl perrrsecl the record.
2' Learned counsel for the petitioners fairly submrts that the ris invorve, in tiese writ Petitions is covered by thc judgmcnt of a Division Bench of this court, presided over by the Hon'bre l'he Chief Justice, d,t.o4.).7.2022 in wP'No 8243 of 2027, wherein a similar issue fell for consideration a,,d the Division Bench took a view that me,e submissi.n of representation cannor confcr any right on a dealer to seek waiver of fi1ing C_Fonns and the principle of legitimate expectation cannct be invokerl in a taxing statute.
3' Having regard tc the above saic! decision of thc Division Bench of this Court, the present Writ perjtion has to fail.
4 Accordingiy, both these Writ petitions a-re dismissecl. No order as to costs.
closed in the iigtrt of this fina_l order.
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Sd/-I.NAGALAKSHMI DEPUTY REGISTRAR //TRUE COPY// /
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To
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HIGH COURT
DATED:2211112022
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COMMON ORDER
WP.Nos.19825 AND 20643 ot 2019
DISMISSlNG THE WRIT PETITIONS
WITHOUT COSTS.
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3 issues framed by the court
Whether a dealer can claim waiver of filing C Forms under the Central Sales Tax Act based on the principle of legitimate expectation.
Whether the submission of representation to a department confers a right to seek waiver of statutory filing requirements for exemption/concessions.
The applicability of the doctrine of legitimate expectation in the context of taxing statutes.
Colour shows how this judgement treated each authority
Division Bench judgment involving Chief JusticeExplained¶84
WP No. 8243 of 2022
M/s. [4/s. Naresh industries and others
State of Telangana
T. Vinod Kumar
Pulla Karthik
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
