Three writ petitions seeking quashing of assessment orders were dismissed as not pressed because the petitioner had already obtained relief before the first appellate authority.
The writ petitions were dismissed with no costs awarded and pending miscellaneous petitions were also dismissed.
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.
I
HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction)
TUESDAY, THE SIXTH 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 PETI TION N os.6209. 6211 & 6 219 ot 2021
Between:
WRIT PETITI ON NO: 6209 0F 2021
ltil/s ' New consoridated construction co Ltd, Survy No 55.,56 57and Brock No. 1,
Lumbrni Layout Gachibowti{V) .Seritinga;prttifrral,6r_iH,rc W".t 2o"u, nr"dl iiJoov
Hyderabad-500032 Reoresented br-lt; h;Ji;r#iNi;r;su; ti;" b;;;;;J; kl?;,. Singh
.,.PETITIONER
ANO
- lhe State of Telangana, Rep by its principal Secretary, Revenue (CT) uepartment, Telangana Seiretdriat, UyaeiabaO.--'-,'
...RESPONDENTS
Petition under Articre 226 0f the constitution of rndia praying that in the circumstances stated in the affidavit fired therewith, the High court may be pleased to issue a Writ of Certiorari or any other appropriate writ or order or direction quashing the impugned order of the .lst Respondent passed in AO No.18481 dated 29.02.2020 for the assessment year 2016-17 (CST) communicated to the petitioner onry on 29-02-2020, wrthout serving Notices and without granting sufficient opportunity of being heard to the petitioner, without assigning any good and sufficient reasons, as arbitrary, contrary to law and direct the l st Respondent to refund the amount forthwith of Rs. .1 ,28,750/- being the irregaly adjusted arbitrary demand from the petitioner excess rrc amount and set-aside the order of the 1st Respondent.
lA NO: 1 oF 2021
Petition under section 15i cpc praying that in the circumstances stated in the affidavit fired in support of the petition, the High court may be preased to grant stay of a' further proceedings pursuant to the impugned assessment order of the 1st Respondent dared 29.02.2020 pending disposar of the writ petition as otherwrse the petitioner will be put to severe loss and hardship. lA NO: 1 oF 2022
Between:
il:Rit;'"'ilt"t:Hll'r'",i?"(,:I)vMu-Il' secunderabad Division, 4th Froor, Mavur
...petitioner/Respondent No.1
AND
...Respondents/Respondents
Petition under Section 15.1 CpC praying that in the circumstances stated in the affidavit fired in support of the petition, the High court may be preased to vacate the interim order granted on 15-03-2021 in I.A.No.1 0f 2021 in w.p. No.6209 of 2021 .
Between:
WRIT PETtTt ON NO:6 211 0F 2021
M/s. New Consolidated Co LumbiniL,t;,ic;;;ib;,,j;fi':Hlliin:ir^l,y&jE|- j|.fc!ftllllft l_?335H&.,; !ffiouotooo32 RepreLenteo ov"iis hiJii't#t"nilnugu, Mr Devenddr Kumar
AND
...PETITIONER
...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 certiorarl or any other appropriate writ or order or drrection quashing the impugned order of the '1st Respondent passed in A.O. No.'18468 dated 29.02.2020 for the assessment yeat 2015-.16 (CST) communicated to the Petitioner only on 2910212020, without serving Notices and without granting sufficient opportunity of being heard to the petitioner, without assigning any good and sufficient reasons, as arbitrary, contrary to law, barred by limitation for the tax period Aprrl, 2015 to January, 2016 and direct the.lst Respondent to refund the amount Forthwith of Rs.22,78,750/- being the illegally adjusted arbitrary demand from the petitioner excess lrc amount and selaside the order of the Respondent.
lA NO:'f OF 2021
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 assessment order of the Respondent daled 29.02.2020 pending disposal of the writ petition as otherwise the Petitioner will he put to severe loss and hardship.
lA NO: 1 OF 2022
Between:
AND
...Petitioner/Respondent No.1
... Respondents/Respondents
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
.+
vacate the interim Order granted on 15-03-2021 in LA.No,1 of 2021 in W.p No.6211 of 2021
WRIT PETITION NO: 6219 OF 2021
Between:
M/s. New Consolidat ed Construction Co Ltd, Survy No. 55,56,57 and Block No. 1, Lumbini Layout Gach ibowli(V;, Serilingampally(M), cHMC West Zone. Ransa Reddy Hyderabad-500032. Represented by its Assistant Manager Mr. Devend6r Kumar Singh
AND
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 impugned order of the 1st Respondent passed in AO No.18933 dated 0210312020 for the assessment year 2017-18 April 2017 to June 2017) (csr) communicated to the Petitioner only on o2lo32o2o, without serving Notices and without granting sufficient opportunity of being heard to the petitioner, without assigning any good and sufficient reasons, as arbitrary, contrary to law and direct the 1st Respondent to refund the amount forthwith of Rs.4,g7,5001 being the illegally adjusted arbitrary demand from the petitioner excess lrc amount and set-aside the order of the rt Respondent.
lA NO: 1 OF 2021
Petitron under Section 15i cpc praying that in the circumstances stated ln 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 assessment order of the 1st Respondent dated o2to3l2o2o pending disposal of the writ petition as otherwise the Petitioner will be put to severe loss and hardship.
l
lA NO: 1 OF 2022
Between
...Petitioner/Respondent No. 1
AND
...Respondents/Respondents
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 vacate the interim Order granted on 15-03-2021 in l.A.No.1 of 2021 in W.p. No. 6219 of 2021 .
Counsel for the Petitioner in all W.Ps.: SRl. VENKATRAM REDDY MANTUR
Counsel for the Respondents in all W.Ps.: SRI L. VENKATESWAR RAO, SENIOR S.C. FOR COMMERCIAL TAX
The Court made the following: COMMON ORDER
rHElraN'nr-EIt[@
ANI)
THE HQN'BLL'S BUUSICEE.V.Bi]ASKARREDDY
w.P .NoS 6209. 6 ll&6219 of Z(tZl
N{() oRl) I'errl,e llotlhl,the( hiclJutrietJilalBl'qatt) Heard N4l-.M.Venkatram Reddy, leamed counsel for the
Petltloner.
Leamed counselfor the petitioner submits that petitionerhas got the reliefbefore the first appellateauthority'Therefore'
petitionerwould not Lke to pursuethe present writ petitions' In view ofabove, the writ petitions are dismissedas not
pressed.No costs.
As a sequel,miscellaneous Petitions,pendingif any' stand
dismissed.
SD/. K. AMMAJI ASSISTANT.REGISTRAR r/rRUE coPY/' ,EcrrdrloFFlcER To, 21 Two One one cc CC ccs to to toSri sri GpVenkatram L for Venratesw"alH#' commeiliaii;xl Reddy Mantur, s;;il' Htgii Advocate 3 court ' ioifor bommtircial[OPtJClthe state of Tax Telangana [oPUC]at ' Hvderabad. [OUTI 4. Trivo CDCoPies 5. OneSPareCoPY CHR GJP 9se-
HIGH COURT
DATED:06109t2022
COMMON ORDER
IATE O i.
I
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W.P.Nos.6209,6211 & 6219 of 2021
DISMISSING THE WRIT PETITIONS AS NOT PRESSED WITHOUT COSTS
k-',,.\w 61' Qr',A
M/s. New Consolidated Construction Co Ltd
The Assistant Commissioner (CT)
The 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
