Allowed

M/s. Gulf Oil Lubricants India Ltd. v. The Commercial Tax Officer

Telangana HC8 Jul 2022WP/7020/2022

Case brief

AI extract

What is this about?

The High Court allowed a writ petition challenging the validity of Telangana Act 26 of 2017 and an assessment order. Relying on a prior judgment, the Court set aside the impugned assessment order as the petitioner's petition was covered by existing precedent.

What did the court decide?

The writ petition was allowed, and all pending miscellaneous applications were stood closed.

M/s. Gulf Oil Lubricants India Ltd… — Constitutional and Fundamental Rights | Telangana HC (2022)

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

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FRIDAY, THE EIGHTH DAY OF JULY

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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 MRS JUSTICE SUREPALLI NANDA

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WRIT PETITION NO: 7020 OF 2022

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Between:

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M/s. Gulf Oil Lubricants lndia Ltd, Plot No.4, Block No. 36/4, Auto Nagar, Rangareddy, Hyderabad, Telangana - 500060 Represented by its Regional Accounts Manager, Manjunath K.

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...PETITIONER

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AND

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The Commercial Tax Officer, Ramgopalpet- Ranigunj Circle , Begumpet Division, Hyderabad, State of Telangana.

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The Deputy Commercial Tax Officer (Revisions), O/o The Deputy Commissioner (CT), Begumpet Division, Hyderabad, State of Telangana.

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The Commissioner of Commercial Taxes, Government of Telangana, Namapally, Hyderabad.

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State of Telangana, Rep. by its Principal Secretary (Rev) (Cf) Department, Secretariat Buitdings, 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 may be pleased to issue an appropriate writ, order or direction more particularly one in the nature of Writ of Mandamus:

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i) by declaring the Telangana Act 26 of 2017 (An Act to further amend the Telangana Value Tax Act 2005) passed in violation of Articles 246, 246A, Entry 54 of List ll, Section 19 of the Constitution ( 101"1 Amendment) Act,20'16, as ultravires the Constitution and void ab initio and

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ii) by declaring the impugned assessment order passed by the 2nd respondent vide A.O.No.395 dated 2010112022 for the assessment year 2015- 16 lo 2017- 18 under TVAT Act 2005 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.

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/t2il

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ii)

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Decrare that since there is no aregation or averment of wirfur suppression in the show cause notice dated 05/Og/2 O21 , lhe extended period of limitation of 6 years prescribed under Sec 2.1(5) of TVAT Act 2005 would not apply and the impugned order of the 2nd respondent dated 2OlO1l2O22 is hopelessly time barred and set aside the same

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lA NO: I oF 2022

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Petition under Section 15 r 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 afl further proceedings incruding any recovery proceedings of the disputed tax in pursuance of the impugned assessment order of the 2nd respondent dated 2010112022 for the assessment years 2o1s 16 to 2017-18 under the TVAT Act 2005 pending disposar of the writ petition, as otherwise the petitioner wiil be put to seven: loss and hardship.

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Counsel for the petitioner: SRl. BHASKAR REDDY VEMIREDDY

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Counsel for the Respondents: SRI K. RAJI REDDy. SENIOR S.C. FOR COMMERCIAL TAX

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The Court made the following: ORDER

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THE HON'BLE THE CHIEF JUSTICE UJJAL BHIIYAN AND

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THE HON'BLE MRS JUSTICE SUREPAL LI NANDA

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Writ Petition No.7 O2O of 2022

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ORDER: Per the Hon,bte the Chief Justice Ujjal Bhusaft)

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Heard Mr. Bhaskar Reddy Vemireddy, learned

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counsel for the petitioner and Mr. K.Raji Reddy, learned counsel for the respondents.

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It is submitted that the present writ petition is covered by the judgment delivered on 05.07.20 22 in W.P.No.7893 of 2O2O and batch (M/s. Sri Sri Engineering

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Works v. Deputy Commissioner (CT)).

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Accordingly, the writ petition is allowed in terms of the aforesaid judgment.

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Miscellaneous applications pending, if any, shall

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stand closed. How,ever, there shall be no order as to costs.

To,

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g[:":SiitfifJX#x^{orricer, Ramsopalpet-} Ranisuni circre, Besumpet Division, Hyderabad,

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Depurv commissioner (cr) +l!fflt'9i,?,%T,"!1:LTi;"3:3,:[i?i="8?,?];"".J1*e

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HIGH COURT

DA]'ED:0810712022

ORDER

W.P.No.7020 of 2022

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ALLOWING THE WRIT PETITION WITHOUT COSTS