Disposed

Grasimindustries Limited. v. Assistant Commissioner (Ct)Ltu)

Telangana HC24 Nov 2022WP/3476/2008

Case brief

AI extract

What is this about?

The Court disposed of a writ petition challenging a tax notice issued by the Assistant Commissioner. The Court held that the stay on tax collection granted earlier on 20.02.2008 should continue until the disposal of pending Tax Revision Cases (TRCs).

What did the court decide?

The stay on collection of balance disputed tax granted on 20.02.2008 is permitted to continue till the disposal of the pending TRCs.

Grasimindustries Limited. Vs Assistant Commissioner (Ct)Ltu) — Income Tax | Telangana HC (2022)

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

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t^331e l

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THURSDAY,THE TWENry FOURTH DAY OF NOVEMBER TWO THOUSAND AND TWENry TWO

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PRESENT

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THE HONOURABLE SRIJUSTICE T.VINOD KUMAR AND THE HONOURABLE SRI JUSTICE PULLA KARTHIK

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WRIT PETITION NOS: 3476 and 3479 OF 2008

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wP NO.3476 0F 2008

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Between:

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Grasim lndustries Limited., Aditya Trade Centre, Aditya Enclave Road, {meerpet,^{Hyderabad-500038, rep by its Powerof Attorney Holder Sri R.K.} Chittlangia Manager (Commercial)

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AND

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...PETITIONER

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Assistant Commissioner (CT)LTU), Punjagufta, Division, Abids, Hyderabad.

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...RESPONDENT

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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 Writ, order or direction more particularly in the nature of Writ of Mandamus, declaring the notice issued by the Assistant Commissioner (CT) LUT, Panjagutta Division in Rc. No. LTU/STAT/Appeall2007 dated 25-01-2008 as illegal, void and inoperative and accordingly set aside the same and interdict the respondent from collecting the balance disputed tax by the Respondent until disposal of the appeal for the assessment year 2002-03 pending before this Hpn'ble Court.

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WPMP. NO:4528 OF 2008

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Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petitlon, the High Court may be pleased grant stay of collection of Balance dis ptued tax of Rs. 25, 10-2841- in pursuance of the Notice in Rc. No. LTU/STAT/Appeall29}7 dated 25-01-2008 issued by the Assistant Commissioner, respondent herein pending disposal of the Writ petition.

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WVMP. NO: 1844 0F 2008

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Between:

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Assistant commissioner (cr)LTU) punjagutta, Division, Abids, Hyderabad.

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...PET|T|ONER/RESPONDENT

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AND

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Grasim lndustries Limited, ^Aditya. Trade centre, Aditya Encrave Road, lflggrp"J,^{Hyderabad-SO0038, re[ by its power} of'nttorriey H6id"i-Sri^'il.r chittlangia Manager(commercial)

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...=rroo=NT*RrrpETrroNER

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Petition under section 1s1 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 stay granted on 20-02-200g granted in wpMp No. 4s2gl2008 in WP No. 3476 of 2008.

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Counsel for the Petitioner: Sri. S. Chakrapani

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Counsel for the Respondent: Sri. RAJ| REDDY, ( SpL SC FOR CT)

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WP NO: 3479 OF 2008

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Between:

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Grasim rndustries Limited, 503, sth Froor, Aditya. Trade centre, Aditya Road, Ameerpet, Hyderabad _ 500 038. neip uvits Foi;;';ihti;;;"y EliJSy"

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AND

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...PET|TIONER

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Assistant commissioner (cr) (LTU), punjagutta Division, Abids, Hyderabad.

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...RESPONDENT

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circumstances Petition under Articre 226 stated in the affidavit fired therewith, of the constitution of the rndia praying High^'cJurt that mav in the'be pleased to issue writ,. order or direction more particurartv in tnE n"trr"-oi tiiit ot Mandamus,_declaring the notice issued by the Assistant bommissioner 1cr) r_iu, Panjagutta Division in RC No. LTU/STAT/Appealt2oo7, dated 2b-i-200a as itteqat, void and inoperative and accordingry set aside tne same-anJ-NLiai"t ii," respondent from colecting..the -^{ba rance disputedtax by the n".pona.ni' ,ntir} disposar of the appear for the Assessment year 2oo1-2602 p"niinb-outoilln,, Hon'ble Court.

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Counsel for the Petitioner: Sri. S. Chakrapani

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Counsel for the Respondents: Sri. RAJI ieOOy ( SpL SC FOR CT)

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The Court made the following: ORDER

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THE HON,BLE SRI JUSTICE T. VINOD KUMAK.

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AND

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THE HON,BLE SRI JUSTICE PULLA KARTHIK

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WP. No.s 3476 arrd 3479 of 2OOB

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COMMON ORDER^(per Hon'ble Si Justice T.Vinod Kumar)

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These two Writ Petitions are Iiled for issue of Writ of Mandamus to declare t.l.e notrces issued by the Assistant Commissioner(CT) LTU,^Panjagutta Division in RC.No.s LTU/STAT/Apped,l2OO7, dt.25.01.2008, as being illegal, void and inoperative, with a consequential direction to interdict^the respondent from collecting balance disputed tax until the disposal^{of the Tax} Revision Case (for short "the TRC") No.s 15 and 25 of 2008, for^the assessment year 2OO7-O2 al:d, 2OO2-O3, pending before this Court.

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Heard learned counsel for the petitioner and Sri K.Raji Reddy, Iearned Special Standing Counsel for Commercia-l Taxes appearing for the respondent, in both the Writ Petitions, and perused the record.

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This Court by taking note of the fact that the above mentioned TRCs frled against the order of Sales Tax Appellate Tribunal^(for short Tribunal')ⁱⁿ TA.No.322 of 2OO7 and 681 of 2OO7 are^pending consideration of the^question of 1aw raised therein by this Court, by order i|.2O.O2.2OOA,^{granted interim} stay in both the Writ Petitions.

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Learned counsel appearing for the parties fairly submit that the said TRCs are pending as on today before this Court.

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Havirrg regard to the fact that both the TRCs are^pending till date and this Court initially having found it appropriate to^grant interim stay, we^seeno reason to keep these Writ Petitions^pending further on the lile of^{this Court,}

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for the reason that the said TRCs pertains to the year 2O0g and are being tzrken up for hearing.

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6' In view of the above, this court is of the view trrat the interim stay granted by this Court on 2O,O2.2OO} in both the Writ petitions ca-rl be permitted to continue tilt the disposal of the above said TRCs.

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7 . Accordingly, both these Writ petitions are disposed of directing that the stay granted on 2o.o2.2oo9 in both the writ petitions shall continue to be in force till the disposa.l ofthe above said rRCs. No order as to costs.

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Consequently, miscellaneous petitions pending, if any, shall stand closed in the light of this final order.

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SD/. K. VENKA{AH ASSISTANT REGISThAR //TRUE COPY// / sEcroN 6lrrcen

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To,

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Assistant Commissioner (CDLTU), Punjagutta, Division, Abids, Hyderabad.

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One CC to Sri. S. Chakrapani, Advocate [OPUC]

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One CC to Sri. RAJI REDDY, ( SPL SC for CT), Advocate [OPUC]

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Two CCs to GP for Commercial Tax ,High Court for the Stbte of Telangana. {ouTl 5. Two CD Copies

TJ GJP

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HIGH COURT

DATED:2411112022

COMMON ORDER

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WRIT PETITION NOS: 3476 and 3479 OF 2008

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DISPOSING THE WRIT PETITIONS WTTHOUT COSTS.

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Grasimindustries Limited. v. Assistant Commissioner (Ct)Ltu)

Case brief

What is this about?

What did the court decide?

Grasimindustries Limited. v. Assistant Commissioner (Ct)Ltu)

Case brief

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What did the court decide?

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