M/s.Marvel Hospitality Services (P) Ltd. v. The Assistant Commissioner (Ct)-Iv
Case brief
What is this about?
High Court closed Writ Petition No. 4608 of 2019 filed by the petitioner challenging tax proceedings without costs.
High Court closed Writ Petition No. 4608 of 2019 filed by the petitioner challenging tax proceedings without costs.
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.
[331e j
HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD
(Special Original Jurisdiction)
IMONDAY,THE TWENTY EIGHTH DAY OF NOVEN4BER TWO THOUSAND AND TWENTY TWO PRESENT
THE HONOURABLE SRI JUSTICE T.VINOD KUMAR AND
THE HONOURABLE SRI JUSTICE PULLA KARTHIK
Between:
WRIT PETITION NO:4608 OF 2019
M/s.Marvel Hospitality services (p) Ltd, FIat No.404. r./riflenium Rovar Apartments. somaiiouda Hyderabad,'state of rerangana. n"p ov iG oirlrli,i, Mr.P. Srinivas Rao'"
...PETITIONER
1 The Assistant Commissioner.fcrf;rV?rntor"ement Wing, office of the Commissioner of Commercial Taies. Hvderabad
- Il:SjI:_qf l"langana,Rep. by its principat Secretary. RevenuerCT) uepartment. I elangana secretariat, Hyderabad.
...RESPONDENTS
Petition under Articre 226 of the constitution of lndia praying that in the circumstances stated in the affidavit fired therewith, the High cJurt muy u" pleased to issue writ of Mandamus or any other appropriate writ oi. order or direction declaring the action of the ist Respondent in passing the proceedings, dated 30.01.20'19 for the tax period Aprir,20'16 to June, 2011 , on tl.re dispuf,d tax of Rs.38,36,780/- rerates to sEZ sares, out of the totar assessed tax of Rs.38,75,8741, as arbitrary, contrary to Section 7A of the f"trnguna ;atre Added rax Act, 2005, without jurisdiction and arso the same is in vioration of princrples of natural justice and consequenfly set aside the Audit Assessment Proceedings passed by the 1st respondent, dated 30.01.2019 lA NO: 1 OF 2019
Petition under section 151 cpc praying that in the circumstances stated in the affidavit fired in support of the peiition, ir,e uigrr court may oe piea"eo 1o grant stay of arr further proceedings, pursuant to the Audit Assessment Proceedings of the 1st Respondent, dated 30.01.2019 for the tax period nprir, 2016 to June, 2017 under Telangana VAT Act, on the disputed tax of Rs.38,36,780/- relates to sEZ sares, out of the totar assessed tax of Rs 38,75 874l-, pending disposar of the above writ petition. as otherwise, the Petitioner would be put to severe Ioss and hardship. Counsel for the Petitioner:SRI. SHAIK VAHEEDA SUSHMA
Counsel for the Respondent No.1&2: Gp FOR COMMERCIAL TAX The Court made the following: ORDER
THf' HON'ELE SRI JUSTICE T. VINOD KUMAR AND THE HON'BLE SRI JUSTICE PULLA KARTHIK
WP No. 460 I of 2079
ORDER (Ltt:t i !t n'!;le Sr r .,/rrslice 'l'.Vittocl Kiotctr)
Leaj-r-iccl crrIst'i lor Lhc pctitioner submits that tire petitioner has a'ri1:ci the one Tr,:e scltrcment Scheme i,troclucecl by thc state of 1.cla.gar-ra lor s,:ttlcmr:irr of :1isPr-rr:s. l lc hrrther submits that in pursuance of the saicl setti(nrent petiti.rler rrarl lr:ricl threc instalrme,ts and the fourth instarlme.t is du: orr 3t).12.,2t).22.
l In r.i,:,,',' of ,-lrr :titr,..,.c s:,d su'rnissio,, thrs Writ petitio, is closed No order as to costs
closeci ir-r thr- light oi- t: js: llnal orcler.
AssrsrAi?/#i#lAl* ,TRUE COPY/' ,r", Ba;;.;
To, 1 Two CCs to Gp f OR COTVIVIERC|AL TAX (TG) ,High Court for the State of 2. Telan-gana,at Hyderabad[Ot__r r .1 3. One CC to SRt SHATK VaHf'EOn SUSHMA,Advocate tOpUCl Two CD copies BM GJP ./ (/
HIGH COURT
DATED:2811112022
ORDER
WP.No.4608 of 2019
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CLOSING THE W.P. WITHOUT COSTS.
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2 provisions across 2 enactments
M/s. Marvel Hospitality services (p) Ltd
The Assistant Commissioner, Revenue Wing
Government of Telangana
T. VINOD KUMAR
PULLA KARTHIK
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court