Dismissed

M/s. Gayatri Rice Industries v. State of Telangana

Telangana HC22 Nov 2022WP/20643/2019

Case brief

AI extract

What is this about?

The High Court of Telangana dismissed two writ petitions filed by rice industry dealers challenging the requirement to submit C-Forms for inter-state sales assessment under the Central Sales Tax Act, 1956. Relying on a prior Division Bench decision, the court held that mere representations do not confer rights to waive statutory filing requirements and legitimate expectation is not applicable in t

What did the court decide?

Both writ petitions were dismissed; miscellaneous petitions pending stand closed.

M/s. Gayatri Rice Industries Vs State of Telangana — Income Tax | Telangana HC (2022)

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[331e J

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

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TUESDAY, THE TWENTY SECOND DAY OF NOVEMBER TWO THOUSAND AND TWENTY TWO

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PRESENT

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THE HONOURABLE SRI JUSTICE T.VINOD KUMAR AND

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THE HONOURABLE SRI JUSTICE PULLA KARTHIK

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WRIT PETITION NOS: 1s825 AND 20643 OF 2019

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W.P.No.1 9 825 of 2019

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Between:

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'1 [4/s. Naresh rndustries. Badepary (V) Jadcherra (tvdr), Mahabubnaaar Dist. Represenred by its authorized stgnjto;y A N;ru.d;'516. A'."ii:;;;:i#'il years occ Buliness. nro H Ndzo-04 Le st';ei,.Jid"n".r'J'iv'l;[iio]l] Mahabubnagar Dist. Telangana.

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Sri Ganesh lndustries, Nawabpet Road, Boyapally (V), Mahabubnaoar Dist. Represenred by irs aurhorizeo signatoiy' ii- V.hitt^{"R'iiiJ,ir,'W"I'"il:} Chandramouli.^'Aoe 43 .years. O'..^-rir.ln".il m". H.rrrij.i:z-lian'i, Kothacheruvu Roat. Mahabubnrdrr-i"rrn"gl";;"'"'

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Sri Ramantaneva^parlcly processors, Sy.No.106 and 107, Gudibanda (V), Addakul (Mdr) Ivahabubnagar D'st. nepr"ienieo 6yIis authorized sionatorv K G_uruvaiah, sio K ven,karirin, Age 65 i".iiil ci"i. dJ.'ii,i!i"d8l'fil"r.ii.'i_ 37, Bagiratha Colony, MahabuOna[ar, fetanga;a.^--

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M/s. Sadquru Raohaven_dra Industries, Sy.No.324lA, Gangapur (V) .jadcherla (Mdt), M;habubriaoar Disr. R;d".;"rJi'i;/-ils "autnorized sisnatory A. Sravan, S/o. A. Ir,4ariohar, nge gTyea;i. o"J.,erJinEJJ, Rio. i,.N":i0:61, LB Street, Jadcherta (v and N/di), l,lananubriagai oiitl'ie,ungana.

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S !tls., Sri Venkataramana lndustries, D.No.8_1 10, Gangapur (Vii). Jadcherla (Mdt), Mah.abubnagar Dist, Represented Oy tt" llitl,6iirEa."s","l;,t;r;il;i; Srinivas, S/o.^pendyata Veniataiah, A96.^-5t V;;rs, Ocd. eudi"elsJiii. H.No.17-37lt, Sambasiva cotonv,-snionis".. U i;"'M'd1j. H"""rir",:liiti,iit'"i, Telangana.

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Bhanu Paraboijed Rice Milt., NH_44, pothutamadugu (V), Bhoothpur (Mdl), Mahabubna_gar Dist, Represent"d by ir; ;rth;;;Eo .,gn"tory c. Venkat ry-al?yana,^{S/o. G. Siddaiah,Age. 41'years,-Oci.} 6usin6"s, nio. H.ilo.il7_ 1851c1612, Kothacheruvu R5ad, MahibLUnigai--Mi["'bi,i,";gli"diJt, Telangana..

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7 Sri.Ramanjaneya tndustries,, Sy.No.74, pedda Darpally (V), Hunwada (Mdl) Mahabubnaoar Dist Renresentdd oy its'auinorizeo-lld"itdrv'r. niirltiiiinil Stand, s/o. K. Buch;iah, MahabubnagZr, nse TetangJn; ho veaii: o'"".^{- --'} #;;;;;hloY^{--' *"' ''"} H.r.ro1i_i-izi. ori'alt

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I I J

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Ivl/s. Laxmi Narasimha^{Swamy AgroTech,Sy.No99, Gudjbanda(V),Addakul} - (Ni1dl) Mahabub.raqar Dist, Ri-pr6sented by^'its authorrzed signatory B Ravi kumhr, Slo. B. Raghu^{Nandan, Age.47 Years, Occ Business, Rio H'No 23-} sal4, oto Junior dollege^{Road, 'l(othakota (V and tMdl), Wanaparthy Dist,} Telangana.

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L tvl/s. Srinivasa lndustries,^{Jadcherla (V and Mdl). tt'4ahabubnagarDist,} Reoresented bv^its authorized^{siqnatoryM Ravrnder' S/o Late M Veeraiah,} Aqi;. os Years, occ. Business,^{R/o. H.No.tg-,1a5,SVP Nagar, Jadcherla (V} ana UUt;, Mahabubnagar^{Dist,Telangana.}

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Sri Satvanaravana Rice Mill,,^{Jadcherla(V andN/dl), N"lahabubnagar Di1t,} Reor"si,nted by its authorized^{signatory P. Thirupathr Reddy, Src' LateP} Na'ravan Redciv. Aqe. 64 Years,^{Occ. Business R/o.D No 27-334'} Sy.N6. 1 75,^{1 76, -Naga-rkurnoolRoad, Jadcherla(V and N/dl).L4ahabubnagar} Dist, Telangana.

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'1 'l . M/s. Sai Balaji Paraboiled Rice Mill,, Sy.No.81, Raichur Road, Ye igandla (V) Marikal⁽ Mdll^'M ahabubnaqar Dist, Repiesented^{by its authorizedsignatory K.} kinnaiah S6tty. Slo.^{K. -Srinivasulu,Age. 60 Years,occ BusinessRl/o.} H.No.2-20, Sliivaji Nagar^{(V), Devaraladra(Mdl)' l\4ahabubnagarDist,} Telangana.

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12.M/s. Raqhu Ranra Industries,^{D.No.1-7-218l15/C, Kotha Ctreruvu Road, Near} New Ginj, Mahabubnagar,^{Representedby its authorized-signatory} [' Ramesh, S/o. K. Venkataiah,^{Age.45 Years'Occ. Business,Rio. H.Nol-7-} 218t15tC, Kotha Cheruvu^{Rdad, lvlahabubnagar, lvlahabubnagarDist,} Telangana.

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M/s. Sree Venkata Sai lndustries,,^{Nacharam(V), Kosgi(tv1dl), Narayanpet} Dist, Represented by its authorized^{signatory. Challa Sree Ramulu,S/o.} Kist;iah, Age. 54 Yedrs, Occ. Business,^{R/o.H.No.21-7211, Shasam Colony,} Kosgi^(V and lVdl), Narayanpet^{Dist,Telangana.}

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M/s. Sri Shabarigiri Traders, Sy.No.898/Kha,^{Sri IManikanta Agro lndustries,} .leeia Road, Gadial (V and Mdl), Jogulamba Gadwal District,^{Representedby} its buthorized signatory,^Gonela Shaiadha,^{W/o.Gonela Pandu. Age.4?Years,} Occ. Business, Rlo.^{plot No.29, 2nd Railway Gate, Near Shivalayam, Gadwal,} Jogulamba Gadwal^{District, Telangana}

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Sri Guru Datta Traders, Shop^{No.2, KR Complex, New Gunj, Gadwal(V and} Mdl). Jooulamba Gadwal District,^{Representedby its authorizeo signatory} Kav'ali N5resn, S/o.K.^{Govind,Age.26 Years, Occ. Business. R/o. H.No.3-57,} Kondapuram (V), K.T. Doddi^(Mdl) Jogulamba^{Gadwal District, Telangana}

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M/s. Sri Manikanta Agro lndustries,^{Sy.No.898/Kea, Sri ManikantaAgro} lndustries. leeia Road,- Gadwal^(V and^{Md l), JogulambaGadwal District,} Telanqana Ri:presented by iti^{authorizedsignatory. Gonela Pan-du,} S/o.G6nela Balbppa, Age.45 Years,^{Occ.Busrness,R/o.Plot No.2-9,2nd} Railway Gate, Near Shivalayam,^{Gadwal,JogulambaGadwal District,} Telangana

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17.M/s. Jagadamba Agro Tech, Sy.No.83/Kha,^{Ananthapul (!)Jogulamba} Gadwal bistrict, Replesented by^{lts authorized signatory T. ShekarReddy,} Sio.T. Gal Reddy, Age.55^{Years,Occ, Business,R/o. PlotNo.12,Near} Mudira.i Function Halt,^t st Railway^{Gate, JogulambaGadwal District,} Telangana

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18.M/s. Sai Gopal lndo Tech Plant,^{N.Fl.7, Hyderabad Road, Pebbair(V and} Mdl). Vanariarthv District.^{Represenledby its authorized signatory D.} Harinatn, S/b.D. Sriramulu, Age.5t^{Years, Occ. Business,R/o. l-l.No.7-5913'} Opp. Market Yard,^{Pebbair (V and Mdl), Vanaparthi District, Telangana}

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lr.4/s. Sri Satya Sai Parboiled lndustries, Nellikonda (V). Naoarkurnool Drst. Represented by its aulhorized signatory^pola Ramu, S/o.^- Jagannadham, Age.42 Years, Occ. Busin_ess, R/o. H.No.12-18, Behind M"arket yJrd, Nagarkurnool, Nagarkurnool Dist, Telangana.

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lr//s. Abhigna Rice and Parboited tndustries,, Sv. No. 667. 668. Thatikinda (V) Bhoolp'ur (M), Mahboqbnagar. Rep by its authbrized signjbri, t\it.-K;daH(, 5/o. Rarnaiah, Age. 70 yrs, Occ. Business. Rio. Abhiqna Rice and parboilecj lndustries, Sy. No. 667. 668, Thatikinda (V). Bhoolpur fM;, Mahboobnagar,

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2l.Shivani Rice lndustries,, Ieeja Road, Gadwal - 509125, Mahboobnaqar. Reo. by its^ au.thon:_e-d .signatory,'A. Laxmi Devr, W/o. A. Si:snanna. Ag":-62 yiE R/o. Sy. No.869/4, ieeja Road, Jogutamba Gadwat District.

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M/s. Sai Balaji .Agro Tech, Ananthapur (V), Jogulamba Gadwal District. Kepresented by tts authorized -signatory N. Srrnivasulu, S/o. Ramachandraiah, Age. 40 yrs_ Occ. Business, Rio. H.No. 4-34, 2nd Railway Gate, OaOwat, Jogulamba Gadwal District, Telangana

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Sri Manikanta lndustries, Sy. No. Bg, 90, Elikatta, Sardar Naqar Road. Shadnagar (V and Mdt), Ranga Reddy Drsr, Representea Uy iti iutfroiizei 19nal9ry^{T. Naveen kumar, S/o. T prakash, Age.34 years,'Occ.Business,} R/o. H.No.1-9-91, Vrnayaka Colony, Shadnagai 1V and tVat1, nanga Redd,i Dist, Telangana.

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.,.PETITIONERS

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AND

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1 State of Telangana, Rep. by rts Principal Secretary, Department of uommerctat laxes and Exctse. Revenue Department, Secretariat Buildings, Hyderabad.

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2 State of Telangana, Rep. by its Principal Secretary. Department of Consumer Attarrs, t-oods and Civil Supplies, Secretanat Buildings. Hyderabad.

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3 The Commissioner (ST), Commercial Taxes Department, Hyderabad, Telangana.

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4 Joint Commissioner, Commercial Taxes, Nalgonda Divtsion, Telangana 5 Assistant Commissioner, Mahboobnagar Circle, Nalgonda Division, Telangana.

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6 Commercial Tax Officer, lr,4ahboobnagar Circle_. Nalgonda Division, Telangana 7 Commercial Tax Officer, Nagarkarnool, Jadcharla Circle, Nalgonda Division. Telangana

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8 Commercial Tax Officer, Wanaparthy, Gadwal Circle, Nalgonda Division, Telangana

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I Deputy Commercial Tax Officer, Mahboobnagar Circle, Nalgonda Division, Telangana

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Deputy Cpmmercial Tax Officer, Nagarkarnool, Jadcharla Circle, Nalgonda Division, Telangana.

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1'1. Deputy Commercial Tax Officer, Wanaparthy, Gadwal Circle, Nalgonda Division. Telangana

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.RESPONDENTS

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PetitionUnderAllicle226oftheConstitutionoflndiaprayingthatinthe circumstances stated^{in the affidavit filedtherewith, the High court may be} pleased to issue an appropriate writ, order^{or direction,moreparticularlyone in} ihe nature of writ of Mandamus^{declaring of the Respondentsaction in not} considering the documents submitted^{by the Petitioner for the purposesof} assessme;t, determination^{andgrant of concessions. exenrptions andwaiveron} the excesslve tax^{leviableon inter-state sales under the central Sales Tax Act,} 1956 and obstinately and^{irrationallyinsisting upon productionof C Formsfor} purposes of assessment, determination^{and grant of concessions,exemptions} and waiver to the Petitioner^{as illegal, arbitrary, contrary to the doctrineof} legitimate expectation^{and u nconstitutional and set aside all actionsand results} co"nsequent thereto and^{resultantlydirect the respondents to conslder the} documents submitted^{by the Petitionerto assess, determinethe sales conducted} by the Petitioners on^{inter-state sales, without insisting on submissionof 'C'} Forms.

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l.A.NO:1 OF 2019

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Petition under section^{151 CPC prayingthat in the circumstancesstated in} the affidavit filed in support^{of the petition,the High Courtmay be pleasedto} direct the Sth and the^{6th Respondents to not to finalize and/or give effect to} assessments conducted^{for the period between01.04.2015to 31 06.2017by} disregarding and discarding^{the documents and evidence producedby the} petiti6ner for determination and grant of concessions, exemptions and waiver towards excesstve tax^{leviable on inter-state sales, pending disposalof the writ} petition.

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l.A.NO:2 OF 2019

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Petition under Section¹⁵¹ CPC^{prayingthat in the circumstances statedin} the affidavit filed in support^{of the petition,the High Courtmay be pleasedto} direct the 1st Respondent to consider^{the representation made by the Petitioners} rice mill association on¹ 3.06.2016,^{06.03.2017,pending disposal of thewrit} petition.

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Counsel for the Petitioners^{: SRI.PASHAMMOHITH}

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Counsel for the Respondents^{: SRI.L.VENKATESHWAR RAO, SPL.SCFOR COMMERCIAL TAXES}

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W.P.NO: 20643 OF 2019

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Between:

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M/s. Gavatri Rice lndustries, Door No.^{2-22218, DVKRoad,Anumula. Haliya,} Naloonda - 508377 Rep. by its authorized^{signatory, Garalapati Rani. Sfo.G.} Matlapally, Age- 32^yr!, Occ-Business,^{Ryo. H. No. 5-23, Near Bus Stand,} Haliya Villaqe, Anumula Mandal,^Nalgonda

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M/s. Kalyani Rice industries, Sagar Road, Tripuraram, Nalgonda District 5OA2O7, Rep. by its authorized signatory, Garalapati Rain, S/o. G. Mattapally. Age- 32 yrs. Oce- Business, Rio. H. No. 5-23, Near Bus Stand. Haliya Anumula Mandal, Nalgonda

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...PETITIONERS

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AND

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1 State of Telangana, Rep. by its Principal Secretary. Department of Commercial 'Taxes and Excise, Revenue Department, Secretariat Buildings, Hyderabad.

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2 State of Telangana, Rep. by its Principal Secretary, Department of Consumer Affairs. Foods and Civil Supplies. Secretariat Buildings, Hyderabad.

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3 The Commissioner (ST). Commercial Taxes Department, Hyderabad. Telangana.

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4 Assistant Commissioner, Nalgonda Nalgonda. Telangana.

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Commercial Tax Office., Nalgonda - 1. Miriyalaguda Circle. Nalgonda Division. Nalgonda.

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6 Commercial Tax Officer, Nalgonda 1 Circle, Nalgonda Division, Nalgonda.

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...RESPONDENTS

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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.

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|.A.NO:1 OF 2019

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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.

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I.A.N O:2 OF 2019

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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.

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Counsel for the Petitioners : SRI.PASHAM MOHITH

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Counsel for the Respond{-,nts : SRT.L.VENKATESHWAR RAO, SpL. SC FOR COt\4MERCtAL TAXES

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The Court made the following COMMON ORDER

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-,|

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THE HON'BLE SRI JUSTICE T. VINOD KUMAR

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AND

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THE HON'BLE SRI JUSTICE PULLA I(ARTHIK

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WP. No.s 19 825 and 2O 643 of 2OL9

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COMMON ORD ER : (per Hon'ble S/i Jusrrce T.Vinocl Kunlar)

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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.

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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.

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3' Having regard tc the above saic! decision of thc Division Bench of this Court, the present Writ perjtion has to fail.

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4 Accordingiy, both these Writ petitions a-re dismissecl. No order as to costs.

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Consequcntlv, miscellaleouspetitions pending, if any, shali stand

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closed in the iigtrt of this fina_l order.

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Sd/-I.NAGALAKSHMI DEPUTY REGISTRAR //TRUE COPY// /

-v SECTION OFFICER

1 . One CC to SRI.PASHAM MOHITH, Advocate [OPUC] 2. One CC to SRI.L.VENKATESHWAR RAO, SPL. SC FOR COMMERCIAL TAXES (OPUC)

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Two CD Copies

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One spare copy

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HIGH COURT

DATED:2211112022

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COMMON ORDER

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WP.Nos.19825 AND 20643 ot 2019

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DISMISSlNG THE WRIT PETITIONS

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WITHOUT COSTS.

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NA-
5 >>

M/s. Gayatri Rice Industries v. State of Telangana

Case brief

What is this about?

What did the court decide?

M/s. Gayatri Rice Industries v. State of Telangana

Case brief

What is this about?

What did the court decide?

What the court decided

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