Allowed

M/s. BrahMos Aerospace Private Limited v. Assistant Commissioner (Ct) (Stu) - II

Telangana HC5 Jul 2022WP/24792/2022

Case brief

AI extract

What is this about?

The Telangana High Court allowed Writ Petition No. 24792 of 2022, a challenge to a VAT penalty order, in terms of a judgment delivered in W.P. No. 7893 of 2020 concerning a similar case involving Sri Sri Engineering Works. The order dismissed the petition without costs.

What did the court decide?

The writ petition is allowed in terms of the judgment delivered in W.P.No.7893 of 2020; miscellaneous applications pending, if any, stand closed; no order as to costs.

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

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HIGH COURT FOR THE STATE OF TELANGANA^{AT HYDERABAD} (SPecial Original Jurisdiction)

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

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PRESENT

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THE HONOURABLE THE CHIEF^{JUSTICEUJJAL BHUYAN} AND THE HONOURABLE MRS JUSTICE^{SUREPALLI NANDA}

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WRIT PETITION NO: 24792 OF 2022

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Between:

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M/s. Brahlvlos Aerospace^{Private Limited, Adj. to DRDO RearGate,} Kanchanbagh PO, Hyderabad -^{500 058,represented by its Executive} Director (Production), Sri^{Katta RameshKumar.}

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...PETITIONER

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AND

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1 Assistant Commissioner^{(CT) (STU) - ll, Saroornagar Division, Hyderabad'} 2 Assistant Commissioner^{(CT) - lll, Saroornagar Division, Hyderabad'}

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3 State of Telangana,^{representedby the Principal Secretary,Revenue} Department, Telangana Secretariat,^Hyderabad.

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...RESPONDENTS

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Petition under Article^{226 of the constitution of lndia prayingthat in the} circumstances stated in^{the affidavit filedtherewith, the High court may be} pleased to issue a writ or direction^{particularlyone in the natureof writ of} bertiorari after calling^{for the records and quash the impugned PenaltyOrder} passed by the second respondent in^{Form VAT 203, dated 13'05'2022,vide} A.O.tto.t4Set,^passed for the tax^{period 2015-16} IrVAT)^{(Penalty)under} Section 53(1)(ii) and^{(4) of the NAT Act, 2005, as illegal, barred by limitation in} terms of section 21(1)(2)(3)^{and (4) of the TVAT Act, 2005, read with Rule 25(5)} of the TVAT Rules, 2005,^{and also unsustainableon merits and as suchis} without^{jurisdiction,} against^{principles of naturaljustice.}

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IA NO: 10F 2022

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Petition under Section 151^{CPC prayingthat in the circumstancesstated} in the affidavit filed in support of the^{petition,the High Court may be pleasedto} pending disposal of the writ Petition^grant stay of collection of^{the disputed} penaltyof Rs.1 1 ,34,41 ,739/- arising in^pursuance of^{the Penalty Order passed by} the second respondent in Form^{VAT 203, dated 13'05.2022' vide A.O.No.14581,} passed for the tax period 2o15-16 (TVAT)^(Penalty) under^{section53(1)(ii) of the} TVAT Act, 2005.

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Counsel for the Petitioner:SRl.^{S SURI BABU} Counsel for the Respondents: GP^{FOR COMMERCIAL TAXES} The Court made the following:

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THE HON'BLE THE CHIEF JUSTICE UJJAL BHIIYAN

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AND

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THE HON'BLE MRS JUSTICE SUREPALLI NANDA

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WRIT PETITION No.24792 of 2022

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ORDER:^(Per the Hon'ble the chief Justice Ujj@l Bhuaan)

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Heard Mr. S.Suri Babu, learned counsel for the petitioner and Mr. L. Venkateslt ar Rao, learned counsei for the respondents.

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1S 2. It is submitted that the present writ petition covered by the^jr.rdgment delivered today i.e., 05.07.2022 in W.P.No.7893 of 2O2O and batch (M/s. Sri Sri Engineering

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Works v. Deputy Commissioner (CTf).

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Accordingly, the rvrit petition is allowed in terms of the aforesaid^judgrnent.

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4 . Miscellaneoi-rs applications pending, if any, shall sland closed. However, there shall be no order as to costs.

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SD/.P.PADMANABHA^RFDDY ASSISTANT REGITTRAR

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//TRUE COPY// SECTION OFFICER

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To,

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l.AssistantCommissioner(CT)(STU)-ll'saroornagarDivision,Hyderabad 2. Assistant Commissioner^{(CT) - lll, Saroornagar Division, Hyderabad'} 3. The Principal Secretary,^{Revenue Department, State of Telangana,} Telangana Secretariat,^Hyderabad.

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