Dismissed

M/s.Aparna Infra Housing Private Limited, v. The Commercial Tax Officer

Telangana HC6 Sept 2022WP/27159/2017

Case brief

AI extract

What is this about?

Common order dismissing multiple writ petitions filed under Article 226 and Section 151 CPC challenging commercial tax orders by various taxpayers as withdrawn without costs after acceptance of the One Time Settlement scheme by the Government of Telangana.

What did the court decide?

All writ petitions and miscellaneous petitions are dismissed as withdrawn without costs.

M/s.Aparna Infra Housing Private… — Constitutional and Fundamental Rights | Telangana HC (2022)

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¶2

t^32e5I

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

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TUESDAY, THE SIXTH DAY OF SEPTEMBER TWO THOUSAND AND TWENTY TWO

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PRESENT

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THE HONOURABLE THE CHIEF JUSTICE^UJJALBHUYAN AND THE HONOURABLE SRI JUSTICE^{C.V. BHASKAR REDDY}

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WRIT PETITIO N Nos.26138 0F 2009 ;^{27159& 27299 OF 2017:} 28665 & 28753 ot 2018; 8405.8468.8472,^{14114.14131,14143. 14309,} 17737 17748 & 18789 0F 2020

WP No.26138

Between:

M/s. Kesoram Cements, Rep.by^{its Senior General Manager (Accounts),} IVIr. N.Hariharan, Basant Nagar, Karimnagar^District.

¶12

...PETITIONER

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AND

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The Assistant Commissioner(CT),LTU,,^{Karimnagar Division, Karimnagar.}

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The Appellate Deputy Commissioner(CT),^{Warangal, WqrangalDistrict.}

¶16

...RESPONDENTS

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Petition under Article 226 of the Constitution^{of lndia prayingthat in the} circumstances stated in the^{affidavit filed therewith, the High Courtmay be} pleased to issue an appropriate writ, order or direction^{more particularlyone in} ihe nature of writ of Mandamus^{declaring the impugnedorder passed by 2nd} respondent, dated^17-1 1-2009^{which was servedon the petitioner on 25-11-2009} as illeqal, arbitrary and^{high-handedand in violation of principlesof natural} iustfe-and^{set aside the sime and declare that Maximum Retail Price (MRP)} tannot be the stock transfer^{value since Section 6-4 of the CSTact prescribes} only the value of the^goods transfer^{and receive.}

¶18

WPMP. NO: 34037 OF 2009

¶19

Petition under Section 151 CPC^{prayingthat in the circumstancesstated} in the affidavit filed in support^{of the petition,the High court may be pleasedto} grant stay of all further^{proceedings pursuantto the impugnedorder passed by} i=tre Zna respondent dated^{17-11-2009 for the tax period 2007-2008under} A.P.VAT Act, 2005,^{pending disposalof the WritPetition'}

¶20

¶21

WVMP. NO: 797 OF 2010

¶22

Between:

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The Assistant Commissione(CT),LTU,, Karimnagar Division, Karimnagar.

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The Appellate Deputy Commissioner(CT), Warangal, Warangal District.

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...Petitioners/Respondents in WP

¶26

AND

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M/s. Kesoram Cements, Rep.by its Senior General Manager (Accounts), Mr. N.Hariharan, Basant Nagar, Karimnagar District.

¶28

...RespondenUWrit Petitioner

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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 vacate the rnterim slay granted on 2-12-20OO in WPMP No. 34057 of 2009 in WP No.26138/2009

¶30

WP NO: 27159 OF 2017

¶31

Between:

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M/s.Aparna lnfra Housing Private Limited, 802, Astral Heights, 6-3-35212 &3, Road No.1, Banajara Hills, Hyderabad Rep. by its Director Mr. Bommireddy Venugopal Reddy .

¶33

,..PETITIONER

¶34

AND

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The Commercial Tax Officer, Somajiguda Circle, Hyderabad.

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The Commissioner of Commercial Taxes, Government of Telangana, Hyderabad.

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The Appellate Deputy Commissioner(CT),, Punjagutta Division, Hyderabad.

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State of Telangana,, Rep. by its Principal Secretary (Revenue)(CT) Department, Telangana Secretariat Buildings, Hyderabad.

¶39

...RESPONDENTS

¶40

Petition under Article 226 of lhe 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 or any other appropriate writ or order or direction declaring the action of the 1st respondent in passing the impugned^penalty order dated 8-5-2017 for the assessment year 2007 -08 to 2009-10 as illegal, arbitrary, high handed, without authority of law and^jurisdiction and in violation of principles of natural^justice and set aside the same.

¶41

¶42

WPMP. NO: 33737 OF 2017

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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^grant stay of all further^{proceedings,pursuant} to the impugned^penalty order^passed by the 1st respondent dated B-5-2O17 for the assessment^year 2OO7^-08 to 2009-10 under APVAT Act / TVAT Act 2005^pending disposal of the Writ Petition.

¶44

WP NO: 27299 OF 2017

¶45

Between:

¶46

M/s.Apama lnfra Housing Private Limited,, 802, Astral Heights,^6-3-35212 &3, Road No.1, Banajara Hills, Hyderabad Rep. by its Director Mr. Bommireddy Venugopal Reddy.

¶47

...PETITIONER

¶48

AND

¶49

The Commercial Tax Officer, Somajiguda Circle, Hyderabad.

¶50

The Commissioner of Commercial Taxes, Government of Telangana, Hyderabad.

¶51

The Appellate Deputy Commissioner(CT),,^{Punjagutta Division, Hyderabad.}

¶52

State of Telangana,, Rep. by its Principal Secretary^{(Revenue)(CT)} Department, Telangana Secretariat Buildings,^Hyderabad.

¶53

...RESPONDENTS

¶54

Petition under Article 226 of the Constitution of^{lndia prayingthat in the} circumstances stated in the affidavit^{filed therewith, the High Court maybe} pleased to issue an appropriate writ, order or direction more^particularly one in the nature of Writ of Mandamus or any other^{appropriatewrit or order or direction} declaring the action of the 1't respondent^{in passingthe impugned penalty order} dated 8-5-2017 for the assessment^year 2010-11 as^{illegal, arbitrary, high handed'} without authority of law and^{jurisdictionand in violation of principlesof natural} justice and set aside the same.

¶55

WPMP. NO: 33924 OF 2017

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Petition under Section 151 CPC^praying that^{in the circumstances statedin} the affidavit filed in support of the^{petition,the High Court may be pleased to grant} stay of all further^{proceedings, pursuant to the impugnedpenaltyorder passed by} the l"trespondent dated B-5-2O17^{for the assessment year 2010-11 underAPVAT} Act / TVAT Act 2005^pending disposal^of the^{Writ Petition.}

WP NO: 28665 OF 2018

Between:

M/s. STREAM INFRASTRUCTURE PRIVATE LlM|TED,, rep. by its Managing Director Mr.Anantha Naveen Kumar Reddy, D.No.3-4-875/2, Barkatpura Hyderabad.

¶61

...PETITIONER

¶62

AND

¶63

The Commercial Tax Officer, Barkatpura Circle, Abids Division, Hyderabad.

¶64

The Appellate Deputy Commissioner^(CT), Secunderabad Division.

¶65

The Commissioner of Commercial Taxes,, Government of Telangana Hyderabad.

¶66

State of Telangana,, Rep. by its Principal Secretary (Revenue)(CT) Department, Secretariat Buildings, Hyderabad.

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M/s. MJR lnfra Structure Private Limited,, Represented by its Managing Director.

¶68

...RESPONDENTS

¶69

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 or any other appropriate writ, order or direction declaring that the condition imposed in Section 4(7Xh) of the TVAT Act 2005 i.e and the turnover of such amount is included in the return^prescribed filed by such sub contractor for grant of exemption on the amounts paid to the sub contractor as unreasonable and strike down the same and consequently set-aside the order passed by the 2nd respondent in Appeal No. A/13i2016-17V in order No. 511 dated 31-5-201 8 who confirmed the assessment order of the 1 st respondent dated 30-3-2016 for the period April 2011 to March 2014, as illegal, arbitrary and high handed.

¶70

lA NO: 1 OF 2018

¶71

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 the balance disputed tax of Rs.19,34,1171- oul of the total disputed tax of Rs.22,10,419/- in pursuant to the impugned order of 2nd Respondent dated 31.5.2018 for the period April 2011 to March 2014, pending disposat of the Writ Petition.

WP NO: 28753 OF 2018

Betvveen:

M/s. STREAM INFRASTRUCTURE^{PRIVATELIMITED' rep. by its lt'lanaging} Director Mr.Anantha Naveen^{Kumar Reddy,D.No'3-4-87512,Barkalpura} Hyderabad.

¶76

...PETITIONER

¶77

AND

¶78

The Commercial Tax Officer,^{Barkatpura Circle, Abids Division, Hyderabad}

¶79

The Appellate Deputy^{Commissioner (CT), SecunderabadDivision.}

¶80

The Commissioner of Commercial^{Taxes, Government of Telangana} ,Hyderabad.

¶81

State of Telangana, Rep.^{by its Principal Secretary (Revenue)(CT)} Department, Secretariat Buildings,^Hyderabad.

¶82

M/s. MJR lnfra Structure^{Private Limited,, Representedby its Managing} Director.

¶83

...RESPONDENTS

¶84

Petition under Article²²⁶ of^{lhe constitutionof lndia praying that in the} circumstances stated in the^{affidavit filedtherewith,the High court may be} pleased to issue an appropriate writ,^{order or direction more particularlyone in the} nature of writ of Mandamus^{or any otherappropriate writ, order or direction} declaring that the condition^{imposed in section a(7xh)of the TVAT Act 2005 i.e} and the-turnover of^{such amountis included in the return prescribedfiled by such} sub contractor for^{grant of exemption on the amounts paid to the sub contractoraS} unreasonable and strike^{downthe same and consequently set-asidethe order} passed by the 2nd respondent in Appeal^{No. A/90/2016-17Vin orderNo. 512} dated 31-b-20,1B who confirmed^{the penaltyorderof the1 st respondentdated 26-} 5-2016 for the^{periodApril 201 1 to March2O14,as illegal, arbitraryand high} handed.

¶85

lA NO: 1 OF 2018

¶86

Petition under section 151^{CPC praying that in the circumstances statedin} the affidavit filed in support^{of the petition,the High court may be pleased to grant} stay of recovery of tlre^{balancedisputed penaltytax of Rs.5,62,0't4l-out of the} totil disputed fenalty tax^{of Rs.6,42,3 141 in pursuantto the impugned order of} 2nd Respondent dated^{31.5.2018 for the periodApril 2011to March 2014, pending} disposal of the Writ Petition.

WP NO: 8405 OF 2020

Between:

M/s. DSR BUILDERS & DEVELOPERS, DSR Tranquil, Plot No.901 ,301,Ayyappa Society Main Road, Madhapur, Hyderabad, Rep. by its Managing Partner Mr. D. Raghurami Reddy

¶91

...PETITIONER

¶92

AND

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The Assistant Commissioner^(ST), Madhapur Circle, Hyderabad

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The Appellate Joint Commissioner (ST), Hyderabad Rural Division, Hyderabad.

¶95

The Chief Commissioner of State Tax, Government of Telangana, Hyderabad.

¶96

State of Telangana, Rep. by its Principal Secretary^{(Revenue)(CT)} Department, Secretariat Buildings, Hyderabad.

¶97

...RESPONDENTS

¶98

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 lvlandamus or any other appropriate writ or order or direction declaring the action of the 2nd respondent in confirming the order^passed by the 1st respondent dated 3-3-2018 through which the lSt levied tax on the^goods brought from other states and used as inputs in works contracts^{(construction} of Flats and Villas) in so far as it relates to the share of the land lord through the impugned order Dt. 20-4-2020 for the assessment^years 2014-15 by invoking power under Section 3 of TELANGANA TAX ON ENTRY OF GOODS INTO LOCAL AREAS ACT 2001 as illegal, arbitrary, high handed, without authority of law and^{jurisdiction,} in violation of^principles of natural^justice and set aside the same.

¶99

lA NO: 1 OF 2020

¶100

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 in pursuance of the impugned order of the 2nd Respondent dated 20.4.2020 for the assessment year 2014-15 under TELANGANA TAX ON ENTRY OF GOODS INTO LOCAL AREAS ACT 2OO1 pending disposal of the Writ Petition.

WP NO: 8468 OF 2020

Between:

M/s. DSR BUILDERS & DEVELOPERS,^{DSR Tranquil, Plot No'901,301'} Ayyappa Society Main^{Road, Madhapur, Hyderabad. Rep. by its Managing} Partner Mr. D. Raghurami^ReddY.

¶105

...PETITIONER

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AND

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The Assistant Commissioner^{(ST), Madhapur Circle, Hyderabad.}

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The Appellate Joint Commissioner^{(ST), Hyderabad Rural Division,} Hyderabad.

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The Chief Commissioner^{of StateTax, Governmentof Telangana, Hyderabad'}

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State of Telangana,^{Rep. by its Principal Secretary (Revenue)(CT)} Department, Secretariat Buildings,^Hyderabad.

¶111

...RESPONDENTS

¶112

Petition under Article^{226 of the constitutionof lndia prayingthat 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^{or any other appropriatewrit or order or direction} declaring the action^{of the 2nd respondentin confirming the order passed by the} 1 st resp-ondent dated^{3-3-201 8 through which the l't levied tax on the goods} broughi from other states^{and used as inputs in works contracts (construction of} FlatJ and Villas)^{in so far as it relatesto the share of the land lord throughthe} impugned order Dt.^{2O-4-202Ofor the assessment years2016-17 by invoking} powei under Section 3 of TELANGANA^{TAX ON ENTRY OF GOODSINTO} LOC4I AREAS ACT^{2001as ittegal,arbitrary, high handed,without authorityof} law and^{jurisdiction, in violationof principlesof natural justice and set asidethe} same.

¶113

IA NO:1 OF 2020

¶114

petition under Section 151 ePC praying that in the circumstances statedⁱⁿ the affidavit filed in support^{of the petition, the High court may be pleased to grant} stay of all further^{proceedingsin pursuanceof the impugnedorder of the 2nd} Reipondent dated^{20.4.2020 for the assessmentyear 2016-17 under} TELANGANA TAX ON^{ENTRYOF GOODS INTO LOCAL AREASACT2OO1} pending disposal of the Writ Petition.

WP NO: 8472 OF 2020

Between:

M/s. DSR BUILDERS and DEVELOPERS, DSR Tranquil, Plot No.90'1 , 301,Ayyappa Society Main Road, Madhapur, Hyderabad. Rep by it's Managing Partner Mr. D. Raghurami Reddy,

¶119

...PETITIONER

¶120

AND

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The Assistant Commissioner (ST), Ivladhapur Circle, Hyderabad.

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The Appellate Joint Commissioner (ST), Hyderabad Rural Division, Hyderabad.

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The Chief Commissioner of State Tax, Government of Telangana, Hyderabad.

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State of Telangana, Rep. by its Principal Secretary (Revenue)(CT) Department, Secretariat Buildings, Hyderabad.

¶125

...RESPONDENTS

¶126

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 lvlandamus or any other appropriate writ or order or direction declaring the action of the 2nd respondent in confirming the order passed by the 1st respondent dated 3-3-2018 through which the^'lst levied tax on the goods brought from other states and used as inputs in works contracts (construction of Flats and Villas) in so far as it relates to the share of the land lord through the impugned order Dt. 2O-4-2O20 for the assessment years 2015-16 by invoking power under Section 3 of TELANGANA TAX ON ENTRY OF GOODS INTO LOCAL AREAS ACT 200'1as illegal, arbitrary, high handed, without authority of law and^{jurisdiction,} in violation of principles of natural^justice and set aside the same.

¶127

lA NO: 1 OF 2020

¶128

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 in pursuance of the impugned order of the 2nd Respondent dated 20.4.2020 for the assessment year 2O15-16 under TELANGANA TAX ON ENTRY OF GOODS INTO LOCAL AREAS ACT 2OO1 pending disposal of the Writ Petition.

WP NO: 14114 OF 2020

Between:

M/s. PARAGON POLYMER PRODUCTS^{PRIVATE LIMITED, Plot No.19,} IDA, Phase-1, Patancheru, Sangareddy-502319.^{Rep.by its Authorized} Signatory Mr. Sreejith Paramadam.

¶133

...PETITIONER

¶134

AND

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The Assistant Commissioner^{(CT), Audit, NizambadDivision.}

¶136

The Appellate Deputy Commissioner^{(CT), SecunderabadDivision,} Hyderabad.

¶137

The Chief Commissioner^{of StateTax, Governmentof Telangana.}

¶138

State of Telangana, Rep.^{by its Principal Secretary (Revenue)(CT)} Department, Secretariat^{Buildings,Hyderabad.}

¶139

...RESPONDENTS

¶140

Petition under Article 226 of lhe^{Constitutionof lndia praying that in the} circumstances stated in^{the affidavit filed therewith,the High Courtmay be} pleased to issue an appropriate writ, order or direction^{moreparticularly one in the} nature of writ of Mandamus^{or any other appropriatewrit or orderor direction} declaring the action of the^{2nd respondent in dismissingthe appeal filed by the} petitioner as against the order of the 1st respondent^{dated 28-3-2018 wholevied} Entry tax on the^{goods brought from other states and used as inputs in the} manufacturing of Footwear^{through the impugned order Dt 28-5-2020for the} assessment^years 2013-14^{as illegal, arbitrary, high handed, without authority of} law and^{jurisdiction, contrary} to^{the provisionsof the Act and in violation of} principles of natural^justice and set aside the^same.

¶141

NO:1 OF 2020

¶142

Petition under Section^{151CPC praying that in the circumstances statedin} the affidavit filed in support of^{the petition, the High court maybe pleased to grant} stay of all further^{proceedingsin pursuance of the impugnedorderof the 2nd} Reipondent daled 28.5.2020^{for the assessment year 2013-14 pending disposal} of the Writ Petition.

¶143

WP NO: 14131 OF 2020

¶144

Between:

¶145

tr//s. PARAGON POLYMER PRODUCTS^{PRIVATELIMITED'Plot No.19,} lDA, Phase-1 , Patancheru,^{Sangareddy-502319.Rep. by its Authorized} Signatory Mr. Sreejith Paramadam.

...PETITIONER

It)

AND

The Assistant Commissioner^(CT) Audit and 3 Others, Nizambad Division.

¶150

The Appellate Deputy Commissioner^(CT), Secunderabad Division, Hyderabad.

¶151

The Chief Commissioner of State Tax, Government of Telangana.

¶152

State of Telangana, Rep. by its Principal Secretary,^{(Revenue)(CT)} Department, Secretariat Buildings, Hyderabad.

¶153

...RESPONDENTS

¶154

Petition under Article 226 of the Constitution of lndia^praying that in the circumstances stated in the affidavit filed therewith, the^{High Courtmay be} pleased to issue an appropriate writ, order or direclion more particularly one in the nature of Writ of Mandamus or any other appropriate^{writ or order or direction} declaring the action of the 2nd respondentⁱⁿ dismissing^{the appealfiled by the} petitioner as against the order of the 1st respondent dated 281312018 who levied Entry tax on the^goods brought from other states^{and used} as^{inputsin the} manufacturing of Footwear through the impugned order Dt. 281512020^{for the} assessment years 2015-16 as illegal, arbitrary, high^{handed, without authorityof} law and^{jurisdiction,} contrary to the^provisions of the^{Acl and} in^violationof principles of natural justice and set aside the same.

¶155

lA NO: 1 OF 2020

¶156

Petition under Section 151 CPC^praying that in the circumstances statedⁱⁿ the affidavit filed in support of the^petition, the^{High Court maybe pleasedto grant} stay of all further^proceedings in^pursuance of the^{impugnedorder of} the^2nd Respondent dated 281512020 for the assessment^{year 2015-16 pending disposal} of the Writ Petition.

¶157

WP NO: 14143 OF 2020

¶158

Between:

¶159

Mis.PARAGON POLYMER PRODUCTS PW.LTD, Plot No.19, lDA, Phase-'l , Patancheru, Sangareddy-S02319. Rep. by its Authorized Signatory Mr. Sreejith Paramadam

¶160

...PETITIONER

¶161

AND

¶162

't. The Assistant Commissioner (CT), Audit, Nizambad Division.

¶163

The Appellate Deputy Commissioner^(CT), Secunderabad^Division, Hyderabad.

¶164

The Chief Commissioner of State Tax, Government of^Telangana.

¶165

State of Telangana, Rep. by its Principal Secretary^{(Revenue)(CT)} Department, Secretariat Buildings, Hyderabad

¶166

...RESPONDENTS

¶167

¶168

Petition under Article 226 of^{the Constitution of lndia prayingthat in the} circumstances stated in the affidavit^{filed therewith, the High Courtmay be} pleased to issue an appropriate writ, order or direction more^{particularly onein the} nature of Writ of lvlandamus or^{any other appropriatewrit or order or direction} declaring the action of the 2nd respondent^{in dismissingthe appeal filed by the} petitioner as against the order of the 1st respondent^{daled281312018who levied} Entry tax on the^goods brought^{from other states and used as inputs in the} manufacturing of Footwear through^{the impugnedorder Dt. 281512020fot the} assessment^years 2014-15 as^{illegal,arbitrary, high handed, without authorityof} law and^{jurisdiction,} contrary to^{the provisionsof the Act and in violation of} principles of natural^justice and set aside the same.

¶169

lA NO: 1 OF 2020

¶170

Petition under Section 151^{CPC praying that in the circumstances statedin} the affidavit filed in suppo(^{of the petition, the High court maybe pleasedto grant} stay of all further^{proceedingsin pursuance of the impugnedorderof the 2nd} Reipondent daled^{281512020for the assessment year 2014-15 pendingdisposal} of the Writ Petition.

¶171

WP NO: 14309 OF 2020

¶172

Between:

¶173

M/s. PARAGON POLYMER PRODUCTS^{PRIVATE LIMITED, Plot No.19'} lDA, Phase-1 , Patancheru,^{Sangareddy-5o2319.Rep.by its Authorized} Signatory Mr. Sreejith^Paramadam

¶174

..,PETITIONER

¶175

AND

¶176

The Assistant Commissioner^{(CT)Audit, NizambadDivision}

¶177

The Appellate Deputy Commissioner^{(CT), SecunderabadDivision,} Hyderabad

¶178

The Chief Commissioner^{of StateTax, Governmentof Telangana}

¶179

State of Telangana,^{Rep.by its Principal Secretary (Revenue)(CT)} Department, Secretariat Buildings,^Hyderabad

¶180

...RESPONDENTS

¶181

Petition under Article 226^{of the Constitutionof lndia prayingthat in the} circumstances stated in^{the affidavitfiled therewith,the High court may be} pleased to issue an appropriate writ, order^{or directionmoreparticularly one in the} nature of writ of Mandamus^{or any otherappropriatewrit or order or direction} declaring the action of^{the 2nd respondentin dismissingthe appealfiled by the} petitionei as against the order of the^{'lst respondent dated 28-3-2018 wholevied} Lntry tax on the^goods brought^{from other states and used as inputs in the} manufacturing of Footwear^{throughthe impugned order Dt. 28-5-2020 for the} assessment^years 2016-1^{7 as illegal,arbitrary, high handed, without authorityof}

¶182

¶183

law and^{jurisdiction,} contrary to the provisions of the Act and in violation of principles of natural justice and set aside the same.

¶184

lA NO: 1 OF 2020

¶185

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 in pursuance of the impugned order of the 2nd Respondent dated 28.5.2020 for the assessment year 2016-17 pending disposal of the Writ Petition.

¶186

WP NO: 17737 OF 2020

¶187

Between:

¶188

M/s. SARALA PROJECT WORKS PRIVATE LIMITED, 6-3-1^'186/5/4, Amogh Plaza, Fourth Floor, Hyderabad. Represented by its Managing Director Mr. D.Ramalinga Raju

¶189

...PETITIONER

¶190

AND

¶191

'1 . The Assistant Commissioner (ST), Basheerbagh Circle, Hyderabad

¶192

The Appellate Deputy Commissioner (CT), Secunderabad Division.

¶193

The Chief Commissioner of State Tax, Government of Telangana, Hyderabad.

¶194

State of Telangana, Rep. by its Principal Secretary (Revenue)(CT) Department, Secretariat Buildings, Hyderabad

¶195

...RESPONDENTS

¶196

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 or any other appropriate writ or order or direction declaring the action of the 2nd respondent in dismissing the appeal filed by the petitioner as against the order of the 1st respondent dateci 51712019 who levied Entry tax on the goods brought from other states and used as inputs in the construction activity through the impugned order Dt. 241912020 for the assessment years 2017-18 as illegal, arbitrary, high handed, without authority of law and jurisdiction, contrary to the provisions of the Act and in violation of principles of natural^justice and set aside the same.

¶197

lA NO: 1 OF 2020

¶198

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 in pursuance of the impugned order of the 2nd Respondent daled 24.9.2020 for the assessment^year 2017-18^pending disposal of the Writ Petition.

WP NO: 17748 OF 2020

Between:

M/s. SARALA PROJECT^{WORKS PRIVATE L|M|TED,,6-3-1186/5/4,Amogh} Flaza, Fourth Floor,^{Hyderabad. Represented by its ManagingDirector} Mr. D.Ramalinga Raju

¶203

...PETITIONER

¶204

AND

¶205

The Assistant Commissioner^{(ST), Basheerbagh Circle,Hyderabad}

¶206

The Appellate^{Deputy Commissioner (CT), Secunderabad Division'}

¶207

The Chief Commissioner^{of StateTax, Governmentof Tel angana,} Hyderabad.

¶208

State of Telangana,^{Rep.by its Principal Secretary (Revenue)(CT)}

¶209

Department, S-ecretariat^{Buildings, Hyderabad.}

¶210

...RESPONDENTS

¶211

Petition under^{Article 226 of the constitution of lndia prayingthat in the} circumstances stated^{in the affidavitfiled therewith,the High court may be} pleased to issue an appropriate^{writ, order or directionmoreparticularly one in the} nature of writ^{of Mandamusor any other appropriatewrit or order or direction} J""luring the action^{of the 2nd respondentin dismissingthe appealfiled by the} putition"", as against the order^{of the 1st respondent dated151512018 who levied} Eni.V tu* on i-he^{goods brought from other states and usedas inputs in the} con;truction activity^{through the impugnedorderDt.151912020for the assessment} v""r,^{ioio-rz as'illegal]arbitrary,high handed, without authorityof law and} i*i"Ji"tion,^{contrarytJ the provisionsof the Act and in violationof principlesof} natural^{justice and set asidethe same.}

¶212

IA NO:1 OF 2020

¶213

Petition under section^{151 CPC praying that in the circumstances statedin} the affidavit filed^{in support of the petition, the High court may be pleased to grant} ult 1116,",.^{proceedingsin pursuanceof the impugnedorder of the 2nd} .trr "i neiponoent dated^{15.9.2020 for the assessmentyear 2O16-17 pending disposal} of the Writ Petition.

¶214

WP NO:'187 89 oF²⁰²⁰

¶215

Between:

¶216

M/s. PARAGON^{POLYMER PRODUCTS PRIVATELIMITED'} Plot No.19, iijA,^{ph"i"-t, Patancheru, Sangareddy-502319Rep by its} Authorized Signatory Mr. Sreejith^Paramadam.

...PETITIONER

l-1

AND

The Deputy Commissioner (ST) STU-1 and 3 Others, Nizambad Division

¶221

The Appellate Deputy Commissioner (CT), Secunderabad Division, Hyderabad.

¶222

The Chief Commissioner of State Tax, Government of Telangana.

¶223

State of Telangana, Rep. by its Principal Secretary (Revenue)(CT) Department, Secretariat Buildings, Hyderabad.

¶224

...RESPONDENTS

¶225

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 or any other appropriate writ or order or direction declaring the action of the 2nd respondent in dismissing the appeal filed by the petitioner as against the order of the 1st respondent dated 22-7 -2019 who levied Entry tax on the goods brought from other states and used as inputs in the manufacturing of Footwear through the impugned order Dt.^'15-9-2020 for the assessment years 20'1 7-'18 as illegal, arbitrary, high handed, without authority of law and^{jurisdiction,} contrary to the provisions of the Act and in violation of principles of natural justice and set aside the same.

¶226

lA NO: 1 OF 2020

¶227

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 in pursuance of the impugned order of the 2nd Respondent dated 15.9.2020 for the assessment year 2017-18 pending disposal of the Writ Petition.

¶228

Counsel for the Petitioner(in all WPs): SRI BHASKAR REDDY VEMTREDDY

¶229

Counsel for Respondents(in all WPs): SRI L.VENKATESWAR RAO, SC for CT

¶230

The Court made the following:

¶231

THE HON'BLE THE CHIEFJUSTICE UJJAI BHUYAN

¶232

AND

¶233

THE HON'BLE SRI IUSTICE C.V.BHAS KAR REDDY

¶234

W.P.Nos.261i8 of 2009:21159 & 27299 of^{207'1;28665&28753 of 2018;} &405. 8468. 8412. 74174. 74131. 74743. 14309. 17737,^{177 48} &^{18789of 2020}

¶235

COMMON ORDER (Per^rhe Hon'bb^{the Cbief} Jrctice^{Ujiil-Bhryan)}

¶236

Heard Mr. Bhaskar Reddy Vemireddy, leamed counsel for the

¶237

pedtioners and Mr. L.Venkateswar Rao, leamed Standing^{Counsel for the} Commercial Tax Depanment appearing^for the official^respondents.

¶238

lramed counsel for the petitionen submits^{that petitionershave} oprcd for One Time Settlement^(OTS) scheme announced^{by Govemment} of Telangana in terms of G.O.1v{s.No.45 dated^{09.05.2022;Applicationsof} the petitionen for OTS have been accePrcd by the^Govemment; Therefore, petitionen would lila to withdraw the respective^{writ petitions.} 3. In view of the above, the writ petitions^are dismissed on^withdrawal. No costs.

¶239

As a sequel, miscellaneous petitions,^{pending if any, stand dismisseda-,}

SD/.N^{.RAJ GOPA}

ASSISTANT^REGIST

/-\

// TRUE^COPY// SECTION^OFFICER

¶244

T 1 one cc^{to sri Bhaskar.Tg:l#I,i"s?J;} ti'S:if E5,Y3i 2 One^{CCto Sri L Venkatesw:}

¶245

Two^{C D' CoPies'}

¶246

One^{SPare CoPY'}

MRC PS ;- 0r

HIGH COURT

DATED: 06-05-2022

COMMON ORDER

WP Nos.26138 OF 2009; 27159 &27299 OF 2017; 28665 & 28753of 2018; 8405,8468,8472, 14114,^14131, 14143,14309,17737,17748 & 18789 0F 2020

¶253

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¶254

¶255

DISMISSING ALL THE WRIT PETITIONS AS WITHDRAWN WITHOUT COSTS

¶256

M/s.Aparna Infra Housing Private Limited, v. The Commercial Tax Officer

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M/s.Aparna Infra Housing Private Limited, v. The Commercial Tax Officer

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