In a common order disposing of three writ petitions filed by taxpayers challenging tax assessments under state tax laws, the High Court dismissed the petitions upon the petitioners opting for the One Time Settlement (OTS) Scheme and withdrawing the pleadings.
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)
THURSDAY,THE TWENTY SECOND DAY OF SEPTEMBER --,TWO THOUSAND AND TWENTY TWO
PRESENT
THE HONOURABLE THE CHIEF JUSTICE UJJAL BHUYAN AND
THE HONOURABLE SRI JUSTICE C.V. BHASKAR REDDY
WRIT PETITION Nos.400.496 OF 2019; 7365 OF 2020 & 1302s OF 2021
WP No.400 of 2019
Between:
M/s. Golkonda Alumihum Extrusions Limited, rep. by its FinanceManager,, / - Mr. Archit Agarwal, A-1 78-8, Keshav Puram, New Delhi-1 10 035.
...PETrroNER
AND
...RESPONDENTS
Petition under Article 226 of lhe Constitution of lndiapraying that in the circumstances stated in the affidavit filed therewith, theHigh Courtmaybe pleased to issue a Writ of Certiorari or any other appropriate .writ or order or direction quashing the assessment order of the1st Respondentdated12.6.2018 bearing AO No.32430 for the assessmentyear 2013-14underthe Andhra Pradesh Tax on Entry of Goods into Local Areas Act,2001 as beingillegal, arbitrary, barred by time, in violation ofprinciples ofnaturaljustice, contraryto law and contrary to the of the Honourable Courts.
{.t
/' lA NO: I OF 20'tg
Petition under Section 151 CPCpraying that in the circumstancesstated in the affidavit filed in support of thepetition, the High Court may bepleased to grant stay of all further proceedings pursuant to the impugned order of the 1st Respondent dated 1 2.6.2018 for the assessmentyear 2013-14 under the Andhra Pradesh Tax on Entry of Goods into Local AreasAct, 2001, pending disposal of the Writ Petition.
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WP NO: 496 OF 2019
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Between:
M/s. Golkonda Aluminum Extrusions Limited,, rep. by its Finance Manager, Mr. Archit Agarwal, A-l7B-8, KeshavPuram, New Delhi-1 10 035.
...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 Writ of Certiorari or any other appropriate writ or order or direction quashing the assessment order of the'l st Respondent dated 12.6.2018 bearing AO No.32429 for the assessment year 2012-13 under the Andhra Pradesh Tax on Entry of Goods into Local Areas Act, 200'1 as being illegal, arbitrary, barred by time, in violation of principles of naturaljustice, contrary to law and contrary to the decisions of the Honourable Courts.
lA NO: 1 OF 20'19
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 alt further proceedings pursuant to the impugned order of the 1st Respondent dated 12.6.2018 for the assessment year 2012-13 under the Andhra Pradesh Tax on Entry of Goods into Local Areas Act, 2001, pending disposal of the Writ Petition.
WP NO: 7365 OF 2020
Between:
M/s. Rockwool lndia Private Limited, Rep. by its Director, .Mr. Subrahmanya Prasad Pendyala, 1st Floor, Century Building, Rohini Layout, Madhapur, Hyderabad-500081 .
...PETITIONER
AND
3
...RESPONDENTS
Petition under Articre 226 of the constitution of rndia praying that in the circumstances stated in the affidavit fired therewith, ilre uilrr'cJurt i"v ou pleased to issue a writ of certiorari or any other appropriate writ or order or lire9lronquashing the order of the 2ni n""poli"nt pu.r"i"i, "ip"p"rf No.Al8112017-18 dated 1.sto2t2o.o confirming the levy iniposea ov ti,J-rrt Respondent under the Telangana.Tax on Entr-y of Goods into t_ocat ireas nct, 2001 on HSD for the assessment year 2016:17 vide assessment orJ"iaut"o 3010112018 as- illegal, contrary to law, perverse, arbitrary ana in gioss disobedience of judge made law contrary to the decisions of the Honorable cJurts.
lA NO: 1 OF 2020
Petition under section 151 cpc praying that in the circumstances stated in the affidavit filed in support of the..petition, ine-High court may o" pi""oa to Jo"t stay of recovery of the barance disputed tax in [ur"uan"e.. of the'impugned Jruer dated 15102/2020 confirming the assessment order dated gololi2ois fo; ihe assessment year 2016-17 under the Telangana Tax on Entry of Goods into-Locar Areas Act, 2001, pending disposal of the W;it petition.
WP NO: 13025 OF 2021
Between:
M/s. F{:ologic Chemicats Lipigg,Jup, by. its Ar{horised Signatory, Mr. L.C.Hussain Reddv. B-2-6z2iE, irtot'No.t+C, Coio ruoltC, ain;ara Hitts, Hyderabad-500034.
tt:..
...PETITIONER
AND
...RESPONDENTS
l
Petition under Article 226 of the Constitution of lndiaprayingthat in the circumstances stated in the affidavit filed therewith, the HighCourt may be F pleased to issue a Writ of Certiorari or any other appropriate writ or order or direction quashing the order of the 2nd Respondentpassed inAppeal No.PV/367/2018-19 dated 231312021 confirming the levy imposedby the1st Respondent under the Telangana Tax on Entry of Goods into Local AreasAct, 2001 on Electrical Goods for the assessmentyear 2O11-12 vide assessment order dated 51212019 as illegal, in violation ofprinciples of naturaljustice, perverse, barred by time and arbitrary.
IA NO: 1 OF 2021
Petition under Section 151 CPCpraying that in the circumstances statedin the affidavit filed in support of thepetition, the High Court may bepleased togrant stay of recovery of the balance disputed tax inpursuance of the impugned order dated 231312021 confirming the assessment order dated 51212019 forthe assessment year 2011-12 under the Telangana Tax on Entry of Goods into Local Areas Act, 2001, pending disposal of the Writ Petition, as otherwise the Petitioner / will be put to severe loss and hardship.
Counsel for the Petitioner(in all WPs): SRI K.P.AMARNATH REDDY ---
Counsel for Respondents(in all WPs): SRI K.RAJI REDDY, Sr.SC for Commercial Taxes
The Court made the following:
THE HON'BLE THE CHIEF JUSTICE UJJAL BHIIYAN AND THE HON'BLE SRI JUSTICE C.V.BHASKAR REDDY
WRIT PETITION Nos.4OO 496 of 2OL9 7365 of 2O2O and 13O25 of2O21
COMMON ORDERi Per the Hon'bte the Chief Justbe Ujjal Btutgan)
Heard Mr. K.P.Amarnath Reddy, learned counsel for the petitioners and Mr. K.Raji Reddy, learned Senior Standing Counsel for Commercial Tax appearing for the respondents.
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Miscellaneous applications pending, if any, shall stand closed. However, there shall be no order as to costs.
SD/. T. TIRUMALA DEVI ASSISTANT R ISTRAR //TRUE COPY// SECTIO FICER lb 1. One CC to Sri K.P.Amarnath Reddy, Advocate tOpUCl 2. 17 One CC to Sri K.Raji Reddy, Sr.SC for Commercial Taies [OpUC] Two C.D. Copies. , One Spare Copy. MRC .,b-/
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HIGH COURT DATED: 22t09t2022
ORDER
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WP.NOs.400,496 of 2019; 7635 ot 2020; 13025 ot 2021
DISMISSING THE WRIT PETITION
WITHOUT COSTS
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M/s. Golkonda Aluminum Extrusions Limited
M/s. Rockwool India Private Limited
M/s. F.C. Logistics Limited
Commercial Tax Officer
Commissioner of Commercial Taxes
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
