Writ petition challenging the Telangana Act 26 of 2017 and impugned revision orders was allowed based on a prior judgment delivered on 05/07/2022 without costs.
Writ petition allowed in terms of judgment delivered on 05/07/2022 in batch W.P. No. 7893 of 2020. No order as to 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.
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HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction)
FRIDAY, THE EIGHTH DAY OF JULY
TWO THOUSAND AND TWENTY TWO
PRESENT
THE HONOURABLE THE CHIEF JUSTICE UJJAL BHUYAN AND THE HONOURABLE MRS JUSTICE SUREPALLI NANDA
WRIT PETITION NO: 6367 OF 2021
Between:
M/s. TALWAR AUTO GARAGES PRMATE LIMITED, 6-3-658, Concode Apartments, Erramanzil, Hyderabad. Represented by its Managing Director Mr. Sunil Talwar.
...PET|T|ONER
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 an appropriate writ, order or direction more particularly one in the nature of Writ of Mandamus declaring the Telangana Act 26 of 2017 (An Act to further amend the Telangana Value Added,Tax Act 2Ob5) passed in violation of Articles 246,246A, Entry 54 of List Il, Section 19 of the Constitution (10'1st Amendment) Act,2016, as ultravires the Constitution and void ab initio and ii) declare that the impugned revision order passed by the 3rd respondent vide D.0 order No.225 R.R.No.4/2017-18 dated 301612020 relying upon on the extended limitation of 6 years prescribed by Act 26 of 2017 as barred by limitation, illegal, arbitrary, high handed, without authority of law and jurisdiction, contrary to the provisions of the Act, in violation of principles of natural justice and set aside the same and consequently set aside the effectual order passed by the 1"t respondent dated 211712020 and the final notice issued by the 1st respondent demanding payment of the disputed tax dated 111212021 .
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lA NO: 1 OF 2021
Petition urrder € ection 151 CPC praying that in the circumstances stated in the affidavit filed in sutr port of the petition, the High Court may E,e pleased To grant stay of all further p oceedings includlng any recovery pr,)ceedings through coercive methods in p rrsuance of the impugned revision order passed by the 3rd respondent dateci 3016'2020 and the effectual order passed by the 1st respondent dated 211712020 and he final notice daled'11t212021 for the assessment years 2010-11 lo 2012-13 un Jer TS VAT Act 2005 pending disposal ol the writ petition. Counsel for the Petitir,ner: SRi. BHASKAR REDDY VEMIREDDY
Counsel for the Respr,ndents: SRI K. RAJI REDDY,
SENIOR S.C. FOR COMMERCIAL TAX
The Court made the fc llowing: ORDER
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THE HON'BLE THE CHIEFJUSTICEUJJAL BITryAN
AND
THE HON'BLE MRS JITSTICESUREPALLI NANPA
Writ Petition No.6367 of 2O2L
ORDER: eer theHon'blethe ChiefJustice Uial Bhuganl
Heard Mr. BhaskarReddy Vemireddy,learned
counsel for thepetitioner and Mr. K.Raji Reddy,learned
counsel for the resPondents.
W.P.No.7893 of 2O2Oand batch (M/s. Srt Srl Englneerlng
Works v. Deputy Commissioner(CTl)'
stand ciosed. Ho'"r'ever, thereshall be no order as to costs'
To,
SD/.K.ONESIM ASSISTANT REGISTRAR //TRUE COPY/I ,--:
,--: SECTIOlf=OFFICER
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': -.:--.l Y rf e ?iin'-rdel$ iet'ary (Reven ueffiEepa rtment, State of dr a h gan a, Secretarial Build nqs. Hv'derabaa." 6. One cc to sRt. B-HAS{AR REDDY V-EMIREDDy Advocate [opuc] Z 9n"CC to Sri k. Raji Reddy, Senior S.C.'ioiC6mmerciat fax IOpUCI 0. L*e ccs to Gp for commeiiiar rai, xigr' court i6i'i6"'StiiJJr"ieffiana at Hvderabad. tOU t 9. Trfuo CD Coriies 10. One Spare boov CHR crPlv-^
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HIGH COURT DATED:0810712022
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ORDER
W.P.No.6367,tf 2)21
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ALLOWING THE PETITION
WITHOUT COST!i'VRIT
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1 issue framed by the court
Whether the writ petition should be allowed based on a prior judgment delivered on 05/07/2022.
M/s. Talwar Auto Garages Prmate Limited
The Assistant Commissioner (ST)
The Joint Commissioner (ST)
State of Telangana
Ujjal Bhuyan
Surepalli Nanda
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
