Dismissed

M/s. Golkonda Aluminum Extrusions Limited, v. Commercial Tax Officer

Telangana HC22 Sept 2022WP/496/2019

Case brief

AI extract

What is this about?

The High Court of Telangana, Special Original Jurisdiction disposed of three writ petitions challenging commercial tax assessment orders under State Entry Tax Acts. The petitioners withdrew the petitions claiming availed of the One Time Settlement Scheme. The court dismissed the petitions on withdrawal without costs.

What did the court decide?

Writ petitions dismissed on withdrawal of petitioners without costs.

M/s. Golkonda Aluminum Extrusions Limited, Vs Commercial Tax… — Income Tax | Telangana HC (2022)

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

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THURSDAY,THE TWENTY SECOND DAY OF SEPTEMBER --,TWO THOUSAND AND TWENTY TWO

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PRESENT

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THE HONOURABLE THE CHIEF JUSTICE UJJAL BHUYAN AND

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THE HONOURABLE SRI JUSTICE C.V. BHASKAR REDDY

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WRIT PETITION Nos.400.496 OF 2019; 7365 OF 2020 & 1302s OF 2021

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WP No.400 of 2019

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Between:

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M/s. Golkonda Alumihum Extrusions Limited, rep. by its Finance^Manager,, / - Mr. Archit Agarwal, A-1 78-8, Keshav Puram, New Delhi-1 10 035.

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...PETrroNER

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AND

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Commercial Tax Officer, Begumpet Circle, Hyderabad.

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Commissioner of Commercial Taxes, Nampally, Hyderabad.

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State of Telangana, rep. by its Principal Secretary to Government, Revenue (CT-lI) Department, Secretariat, Hyderabad.

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...RESPONDENTS

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Petition under Article 226 of lhe Constitution of lndia^praying that in the circumstances stated in the affidavit filed therewith, the^High Court^maybe pleased to issue a Writ of Certiorari or any other appropriate .writ or order or direction quashing the assessment order of the^{1st Respondentdated12.6.2018} bearing AO No.32430 for the assessment^year 2013-14^{underthe Andhra} Pradesh Tax on Entry of Goods into Local Areas Act,²⁰⁰¹ as being^illegal, arbitrary, barred by time, in violation of^principles of^{naturaljustice, contraryto} law and contrary to the of the Honourable Courts.

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{.t

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/' lA NO: I OF 20'tg

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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 order of the 1st Respondent dated 1 2.6.2018 for the assessment^{year 2013-14 under the Andhra} Pradesh Tax on Entry of Goods into Local Areas^{Act, 2001, pending disposal of} the Writ Petition.

WP NO: 496 OF 2019

Between:

M/s. Golkonda Aluminum Extrusions Limited,, rep. by its Finance Manager, Mr. Archit Agarwal, A-l7B-8, KeshavPuram, New Delhi-1 10 035.

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...PETITIONER

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AND

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Commercial Tax Officer, Begumpet Circle, Hyderabad.

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Commissioner of Commercial Taxes, Nampally, Hyderabad.

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State of Telangana,, rep. by its Principal Secretary to Govemment, Revenue (CT-ll) Department, Secretariat, Hyderabad.

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...RESPONDENTS

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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 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 natural^justice, contrary to law and contrary to the decisions of the Honourable Courts.

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lA NO: 1 OF 20'19

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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 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.

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WP NO: 7365 OF 2020

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Between:

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M/s. Rockwool lndia Private Limited, Rep. by its Director, .Mr. Subrahmanya Prasad Pendyala, 1st Floor, Century Building, Rohini Layout, Madhapur, Hyderabad-500081 .

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...PETITIONER

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AND

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Assistant Commissioner (ST), Hyderguda Circle, Hyderabad.

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Appellate Joint Commissioner (ST), Secunderabad Division, Hyderabad.

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Additional commissioner (s.T), olo commissioner of commerciar raxes, opp. Gandhi Bhavan, Nampally, Hyderabad.

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4' commissioner of commerciar raxes, state of rerangana, Hyderabad -500 001.

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ry^{to G ove m} ment, Re ve n u e

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' iJ?li, iffi '3,1flir s:s,."?J,;:1 ';[.1?:[ff :"

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...RESPONDENTS

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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 lire9lron^{quashing 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.

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lA NO: 1 OF 2020

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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.

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WP NO: 13025 OF 2021

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Between:

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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.

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...PETITIONER

AND

Deputy Commercial Tax Officer-ll, Jubilee Hills_l Circle, Hydeiabad.

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Appellate Joint Commissioner (ST), punjagutta Division, Hyderabad.

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Commercial Tax Officer, Jubilee Hills-l Circle, Hyderabad.

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Commissioner of Commercial Taxes, State of Telangana, Hyderabad -500 00'1 .

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.Sl4e of Telangana, rep. by its principal Secretary to Govemment, Revenue (CT-ll) Department, Sdcrefariat, Hydbrabad.

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...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^{Court 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 Respondent^passed in^Appeal No.PV/367/2018-19 dated 231312021 confirming the levy imposed^by the^1st Respondent under the Telangana Tax on Entry of Goods into Local Areas^Act, 2001 on Electrical Goods for the assessment^year 2O11-12 vide assessment order dated 51212019 as illegal, in violation of^principles of natural^{justice, perverse,} barred by time and arbitrary.

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IA NO: 1 OF 2021

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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 recovery of the balance disputed tax in^pursuance of the impugned order dated 231312021 confirming the assessment order dated 51212019 for^the 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.

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Counsel for the Petitioner(in all WPs): SRI K.P.AMARNATH REDDY ---

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Counsel for Respondents(in all WPs): SRI K.RAJI REDDY, Sr.SC for Commercial Taxes

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The Court made the following:

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THE HON'BLE THE CHIEF JUSTICE UJJAL BHIIYAN AND THE HON'BLE SRI JUSTICE C.V.BHASKAR REDDY

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WRIT PETITION Nos.4OO 496 of 2OL9 7365 of 2O2O and 13O25 of2O21

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COMMON ORDERi Per the Hon'bte the Chief Justbe Ujjal Btutgan)

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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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Learned counsel for the petitioners submits that petitioners have opted for One Time Settlement (OTS) Scheme extended by the Government of Telangana. Therefore, petitioners would like to withdraw the writ petitions.

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In view of the above, writ petitions are dismissed on withdrawal.

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:l I

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Miscellaneous applications pending, if any, shall stand closed. However, there shall be no order as to costs.

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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

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ORDER

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WP.NOs.400,496 of 2019; 7635 ot 2020; 13025 ot 2021

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DISMISSING THE WRIT PETITION