Writ petition challenging constitutionality of tax definitions and assessment order was dismissed on withdrawal by the petitioner after settlement under One Time Settlement Scheme.
Withdrawal of writ petition allowed under One Time Settlement Scheme; no costs awarded.
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.
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HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction)
FRIDAY, THE SIXTEENTH DAY OF DECEMBER TWO THOUSAND AND TWENTY TWO
PRESENT
THE HONOURABLE THE CHIEF JUSTICE UJJAL BHUYAN AND THE HONOURABLE SRI JUSTICE C.V.BHASKAR REDDY
wRlT PETITION NO: 3950 OF 2020
Between:
M/s GRN Constructions P\i.t Ltd, Represented by its Director, 2nd Floor, Panorama l\4ansion, Raj Bhavan Rd, Somajiguda, Punjagutta Telangana - 500082.
...PETITIONER
AND
1 Commercial Tax Officer, Somajiguda Circle, Hyderabad, Telangana 2 State of Telangana, Rep. by its Principal Secretary, Revenue (CT) department, Telangana Secretariat Buildings, Hyderabad.
...RESPONDENTS
Petition under Article 226 o'f the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a Writ, Order or direction particularly one In the nature of a WRIT OF MANDAMUS declaring the definition of"imported' under Section 2 (1) (h) read with Section 3(1 ) (a) of the Telangana Tax on Entry of Goods into Local Areas Act, 2001 as being u nco nstitutional on account of being vague, arbitrary, violative of Article 14 and Article 265 of the Constitution of India, and as also that of Section 174 of the Telangana Goods and Services Tax Act,201 7 as being ultra vires the Constitution 101't Amendment Act, 2016 and devoid of legislative competence on account of Entry 52 of List ll of Schedule Vll beingomittedfrom 16.9.2016 and the action of the Respondent No.1 inpassing theAssessment Order bearing A.O. No. 48031 by the RespondentNo.1, dated21.12.2019 confirming demand of INR 23,32,656/-for theFY 2017-18 (uptoJune 2017) under the Telangana Tax on Entry of GoodsintoLocal Areas Act, 2001 on the
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HIGH COURT FOR THE STATE OF TELANGANA ATHYDERABAD (Special Original Jurisdiction)
FRIDAY, THE SIXTEENTH DAY OF DECEIVBER TWO THOUSAND AND TWENTY TWO
PRESENT
THE HON,CURABLE THE CHIEF JUSTICE UJJAL BHUYAN AND THE HONOURABLE SRI JUSTICE C.V.BHASKAR REDDY
WRIT PETITION NO: 3950 OF 2020
Between:
M/s GRN Corstructions Pvt Ltd, Represented by its Director, 2nd Floor, Panorama lvlansion, Raj Bhavan Rd, Somajiguda, Punjagutta Telangana- 500082.
...PETITIONER
AND
.-RESPONDENTS
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 a ,Airit, Order or direction particularly one in the nature of a WRIT OF IMANDAMUS declaring the definition of"importer" under Section 2 ('l) (h) read with Section 3(1) (a) of the Telangana Tax on Entry of Goods into Local Areas Act, 2001 as being unco nstitutiona I on account of being vague, arbitrary, violative of Article 14 and Article 265 of the Constitution of lndia, and as also that of Section 174 of |he Telangana Goods and Services Tax Act, 2017 as being ultra vires the Constitution 1 01't Amendment Act, 201 6 and devoid of legislative competence on account of Entry 52 of List ll of Schedule Vll being omitted from 16.9.2016 and the action of the Respondent No.1 in passing the Assessment Order bearing A.O. No. 48031 by the Respondent No.l, dated 21 .12.2019 confirming demand of INR 23,32,6561 for the FY 2011-18 (upto June 2017) under the Telangana Tax on Entry of Goods into Local Areas Act, 200.1 on the
I I
I l
purchase of lvlachinery, Transmission Fluid, Greases, Gear oils, Engine oils and Brake fluids as being illegal, arbitrary, not notified goods, violative of Section 3(2) of the said Act and withoutjurisdiction and violative of Article 14 and Article 19(1)(g) of the Constitution of lndia.
lA NO: 1 OF 2020
Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of thepetition, the High Court may be pleased to stay the recovery of the tax demanded pursuant to the said impugned Assessment Order bearing A.O. No. 48031 by the Respondent No.1, dated 21 .12.2019 confirming demand of INR 23,32,6561 for the FY 2017-18 (upto June 2017) under the Telangana Tax on Entry of Goods into Local Areas Act, 200'1 .
Counsel for the Petitioner: Ms. ISHANI ADVOCATE FOR SRI KARAN TALWAR Counsel for the Respondents: Mr. K.RAJI REODY, SC FOR COMMERCIAL TAX The Court made the following: ORDER
THE TION'BLE THE CHIE F II]STI CE T]IIAL B HUI'AN
AND
THE HON'BLE SRI IUSTICE C.V.BHASKAR REDDY
W.P.No.3950 of 2020
ORDER,par rl,e I I )n'bh the ChieJ|rnt( Llj Ntrqan)
Heard Ms.Ishani, Iearncd counsei lorthe peutioner and N{r. I(Raji Recldy, learned Senior Standing Counscl,(,ommercial 'lax for thc resporrr lcnts
Learned counsel for the petitiooer submits on rnstructions that lhc rnattef has been setded under Onc Time Scttlcmcnt Scheme introduced by the Governmcnt of-feiangana; thereforc, pctitioner sccks v/ithdra\i al of the writ pctition.
In vieu, of above, this rvrit petition is dismissed on u,ithdrawal. No costs.
As a sequel, rniscellancous petitions, pcnding if any, stand disrnissed.
SD/.K.SAILESHI DEPUTY REGISTRAR /iTRUE COPY// C+ SECTION OFFICER
To,
BSR BB cu$
HIGH COURT
DATED: 1611212022
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ORDER
WP.No.3950 of 2020
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DISMISSING THE WRIT PETITION
AS WITHDRAWN
WITHOUT COSTS
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M/s GRN Constructions Pvt Ltd
Commercial Tax Officer, Somajiguda Circle, Hyderabad
State of Telangana
Ujjal Bhuyan
C.V. Bhaskar Reddy
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
