Dismissed

M/s. Patny Systems Private Limited. v. Assistant Commissioner (Ct) Audit

Telangana HC6 Dec 2022WP/7592/2020

Case brief

AI extract

What is this about?

Multiple writ petitions under Article 226 and IA applications for stay praying quashing of tax assessment/penalty orders were filed by various petitioners. Petitioners sought withdrawal of the petitions based on the One Time Settlement scheme.

What did the court decide?

Writ petitions dismissed on withdrawal by the petitioners. Miscellaneous applications pending stood closed. No order as to costs.

M/s. Patny Systems Private Limited. Vs Assistant… — Writ and Judicial Review | Telangana HC (2022)

¶1

[^32ss ]

¶2

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

¶3

TUESDAY, THE SIXTH DAY OF DECEIVBER TWO THOUSAND AND TWENTY TWO

¶4

PRESENT

¶5

THE HONOURABLE THE CHIEF JUSTICE UJJAL BHUYAN AND THE HONOURABLE SRI JUSTICE C.V. BHASKAR REDDY

¶6

WRIT PETITION Nos.20930 21261 41415 4146A & 41465 of 2018;7579,7592, 7594 & 20623 of 2020: and 10663 ot 2022

¶7

WRIT PETITION NO: 20930 OF 2018

¶8

Between:

¶9

M/s. The Nalgonda Ranga Reddy Milk Producers Mutually Aided Co-op. Union Limited, rep. by its Managing Director, Mr. N. Ramesh, House No.4i9l1 1, Hayathnagar-sO1 505, Ranga Reddy District.

¶10

...'ET,T,ONER

¶11

AND

¶12

"1. Assistant Commissioner of State Tax, Vanasthalipuram Circle, Hyderabad. 2. Commissioner of Commercial Taxes, (Now known as Chief Commissioner of State Tax) Nampally, Hyderabad-S0O 001.

¶13

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

¶14

...RES'ONDENTS

¶15

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 1st Respondent dated 23.3.2018 bearing A.O.No.13930 for the assessment year 2012-13 under the Telangana Tax on Entry of Goods into Local Areas Act, 2001 as being illegal, arbitrary, barred^by time, in violation of principles of natural^justice and contrary to the decisions^{of the} Hon'ble Courts.

¶16

lA NO: I OF 2018

¶17

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 all further^{proceedingspursuant} to the impugned order of the^1st

¶18

¶19

Respondent^{dated 23.3.20'18 for the assessment year 2012-13underthe} Telangana^{Tax on Entry of Goods into LocalAreas Act'200.1 ' pending disposalof} the Writ^{Petition as otherwisethe Petitionerwill be put to severeloss and} ha rds hip.

¶20

Counsel for the^{Petitioner:SRIS' ADITYA FOR}

¶21

SRI. KARTHIK^{RAMANA PUTTAM REDDY}

¶22

Counsel for^{the Respondcnts:SRI K' RAJI REDDY'} SENIOR S.C.^{FOR COMMERCIALTAX}

¶23

Between:

¶24

M/s.TheNalgondaRangaReddyMilkProducersMrrtuallvAidedCo.op.UnionLimited rep bv^{its Manlgi,iri"biii"i"ini--NRamedh'House No 4i9l1 'l'} Hayathnagir-S0'l^{505 Ranga Reddy Drstnct} ...'ETIT'ONER

¶25

...'ETIT'ONER

¶26

AND

¶27

l.AssistantCommisslonerofStateTaxVanasthalipuramCircle,Hyderabad', 2. Commissione,^{ot comiie"rci'i i;'*1ry9y'knowh as Chief Commissronerof} - Sbi; iax) Nampally. Hvderabad-S00 001 3. State of^{Telangana ,"p.'Oyit. FiintipalSecretaryto Government' Revenue} - (CT-ll) Department. Secretariat, Hyderabad ...RESPONDENTS

¶28

Petition under^{Article226 of lhe Constitutionof lndia praying that in the} circumstances^{stated in the affidavitfiled therewith' the High Courtmay be} pleased to issue a^{Writ of Certiorari or any other appropriate writ or order or} direction^{quashing the assessment order of the l"tRespondentdated 23.03.2018} bearing A.O.No.13941^{for the assessmentyear 2013-14 underthe TelanganaTax} onEntryofGoodsintoLocalAreasAct,200lasbeingillegal,arbitrary'partly barred by time,^{in violationof principles of natural;usticeand contrary to the} decisions of the^{Hon'ble Courts'}

¶29

IA NO: 1 0F²⁰¹⁸

¶30

Petition under^{Section151 CPC prayingthatin the circumstances statedin} the affidavit^{filed in supportof the petition,the High Court maybe pleasedto grant} of the^1't proceedings^{pursuant to the impugnedorder} stay of all^further 23.03.2018 for^{the assessmentyear 2013-14} under the Respondent dated Telangana Tax^{on Entry of Goods into LocalAreas Act' 2001' pending disposal of}

¶31

loss and theWritPetitionaSotherwiSethePetitionerwillbeputtosevere hardship.

¶32

Counsel for the Petitioner:^{SRI S. ADITYAFOR}

¶33

SRI. KARTHIK^{RAMANA PUTTAM REDDY}

¶34

Counsel for the Respondents:^{SRI K. RAJIREDDY,} SENIOR S.C.^{FORCOMMERCIALTAX}

¶35

WRIT PETITION^{NO: 41415OF 2018}

¶36

Between:

¶37

M/s. The Nalgonda^{RangaReddyMilk Producers MutuallyAided Co-op .U^nton} lin.,it"o.^- .uo^"ov its Minagiig-'oiieitor,^{Mr' N Rame6h, HouseNo 4/9/'l1'} Hayathnagar-Soi 505,^{Ranga Reddy District}

¶38

AND

¶39

I Assistant Commissioner^{of State Tax, VanasthalipuramCircle'HVdelabf} -.

¶40

2 C6inri.iion.|- ot-Commerciat^{Taxes, (Now known as Chief Commissloner ol} State Tax) Nampally,^{Hyderabad-S0O 001}

¶41

3 Siaie ot r'erangina,^{rep. uy lti Principal Secretary to Government' Revenue} (CT-ll) Departirent, Sdcretariat,^Hyderabad'

¶42

...RES'ONDENTS

¶43

Petition under^{Article226 of lhe constitutionof lndia praying that in the} circumstances stated^{an the affidavitfiledtherewith,the High Court may be} pleasedtoissueaWritofCertiorarioranyotherappropriatewritororderor direction^{quashing the assessment order of the 1't Respondent dated 23.10.2018} bearing A.O.No.46227^{for the assessmentyear 2015-16 under the Telangana Tax} onEntryofGoodsintoLocalAreasAct,200lasbeingillegal,arbitrary,inviolation ofprinciplesofnaturaljusticeandcontrarytothedecisionsoftheHon,bleCourts. IA NO : 1 OF²⁰¹⁸

¶44

PetitionunderSectionl5lCPCprayingthatinthecircumstancesstatedin the affidavit filed^{in supportof the petition,the High Court may be pleasedto grant} stay of all^{furtherproceedingspursuant to the impugned order of the'l"t} Respondent daled^{23 10.2018for the assessment year2015-16, pending disposal} of the Writ Petition^{as otherwise the Petitionerwill be put to severeloss and} hardship.

¶45

Counsel for the^{Petitioner:SRI S. ADITYA FOR} SRI. KARTHIK RAMANA^{PUTTAM REDDY}

¶46

Counsel for the^{Respondents:SRI K' RAJI REDDY'} SENIOR S.C.^{FORCOMMERCIALTAX}

¶47

-t

¶48

WRIT PETITION NO:41460 OF 2018

¶49

Between:

¶50

M/s. The Nalgonda Ranga Reddy ltililk Producers Mutually Aided Co-op. Union Limited, Rep by rts [/anaging Director, Mr. N. Ramesh, House No.419111, Hayathnagar-S01 505. Ranga Reddy District.

¶51

...PETITIONER

¶52

AND

¶53

1 The Assistant Commissioner of State Tax, Vanasthalipuram Circle, Hyderabad

¶54

2 The Comm^jssioner of Commercial Taxes, (Now known as Chief Commissioner of State Tax) Nampally, Hyderabad-500 001.

¶55

3 The State of Telangana, Rep. by its Principal Secretary to Government, Revenue (CT-ll) Department, Secretariat, Hyderabad.

¶56

...RESPONDENTS

¶57

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 1"t Respondent dated 23.10.2018 bearing A.O.No.46226 for the assessment year 2014-15 under the Telangana Tax on Entry of Goods into Local Areas Act, 2001 as being illegal, arbitrary, in violation of principles of natural lustice and contrary to the decisions of the Hon'ble Courts. lA NO: 1 OF 2018

¶58

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 1"t Respondent daled 23 10 2018 for the assessment year 2014-15, pending disposal of the Writ Petition as otherwise the Petitioner will be put to severe loss and hardship.

¶59

Counsel for the Petitioner: SRI S. ADITYA FOR

¶60

SRI. KARTHIK RAMANA PUTTAM REDDY

¶61

Counsel for the Respondents: SRI K. RAJI REDDY,

¶62

SENIOR S.C. FOR COMMERCIAL TAX

¶63

WRIT PETITION NO: 41465 OF 2018

¶64

Between:

¶65

M/s. The Nalgonda Ranga Reddy^{Milk ProducerslvlutuallyAided Co-op..Urton} Limited, rep.'by its Managing^{'Director, Mr N. Ramesh,HouseNo 4/9/11'} Hayathnagar-SOl 505, Ranga^Reddy District.

¶66

...'ET.T'ONER

¶67

AND

¶68

Assistant Commissioner of State^{Tax, Vanasthalipuram Circle, Hyderabad'}

¶69

Commissioner of Commercial^{Taxes, (Now knowh as Chief Commissioner of} State Tax) Nantpally. Hyderabad-500^001.

¶70

State of T'elangina, rep. by its^{Principal Secretaryto Government, Revenue} (CT-ll) Department, Secretariat, Hyderabad

¶71

Petition under Article 226 of the^{constitutionof lndia praying that in the} circumstances stated in the^{affidavitfiledtherewith,the High Courtmaybe} pleased to issue a writ of certiorari or any other^{appropriatewrit or orderor} direction quashing the assessment^{order of the 1"t Respondent dated 23.1O.2018} bearing A.O.No.46228 for the assessment^{year 2016-17 underthe TelanganaTax} on Entry of Goods into Local^{AreasAct, 2001as being illegal, arbitrary,in violation} of principles of natural^{justiceand contrary to the decisions of the Hon'blecourts.}

¶72

lA NO: 1 OF 2018

¶73

Petition under section 151 CPC^{prayingthat in the circumstances statedin} the affidavit filed in support^{of the petition,the High court may be pleased to grant} stay of all further^{proceedingspursuant to the impugned order of the '1st} Respondent dated^23.1 0^{201B for the assessment year 2016-17, pend ing disposal} of the writ Petition as otherwise^{the Petitionerwill be put to severeloss and} hardship.

¶74

Counsel for the Petitioner: SRI^{S. ADITYA FOR}

¶75

SRI. KARTHIK RAMANA PUTTAM^REDDY

¶76

Counsel for the Respondents:^{SRI K. RAJIREDDY,}

¶77

SENIOR S.C. FOR COMMERCIAL^TAX

¶78

WRIT PETITION NO: 7579^{OF 2020}

¶79

Between:

¶80

M/s. Patny Systems Private^{Limited, rep by its JointM.anqSjlgDirector, Mr' Vishal} Patny, Pa(ny i'laza, 160, Sardar^{Patel Road,Secunderabad-500OOa} ...rrr,r,O"=*

¶81

AND

¶82

¶83

.1 . Assistant Conrrnissioner (CT) Audit. Begumpet Division, Hyderabad

¶84

Appellate Joint Commrssioner (ST), Punjagutta Division, Hyderabad

¶85

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

¶86

State of Telangana, rep. by its Principal Secretary to Government, Revenue (CT-l1) Department. Secretariat, Hyderabad

¶87

...RESPONDENTS

¶88

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 order of the 2nd Respondent^passed in^Appeal No.BYl79l2017-18, dated 10.3.2020 confirming the levy imposed by the^Ist Respondent under the Telangana Tax on Entry of Goods into Local Areas Act, 2001 on furnace oil for the assessment yeat 2015-16 vide assessment order dated 29.01.2018 as illegal. contrary to law, perverse, arbitrary and in^gross disobedience of^judge made law contrary to the decisions of the Hon'ble Courts.

¶89

lA NO: 'f OF 2O2O

¶90

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 recovery of the balance disputed tax in pursuance of the impugned order dated 10.03.2020 confirming the assessment order dated 29.1 .2018 for the assessment year 2015-16 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.

¶91

Counsel for the Petitioner: SRl. S. DWARAKANATH

¶92

Counsel for the Respondents: SRI K. RAJI REDDY,

¶93

SENIOR S.C. FOR COMMERCIAL TAX

¶94

WRIT PETITION NO: 7592 OF 2020

¶95

Between:

¶96

M/s. Patny Systems Private Limited, rep. by its Joint Managing Director, Mr. Vishal Patny, Patny Plaza, 160, Sardar Patel Road, Secunderabad-S0O 003.

¶97

...PETITIONER

¶98

AND

¶99

'1. Assistant Commissioner (CT) Audit, Begumpet Division, Hyderabad.

¶100

Appellate Joint Commissioner (ST), Punjagutta Division, Hyderabad 3. Commissioner of Commercial Taxes, State of Telangana. Hyderabad -500 001.

¶101

¶102

State of Teiangana, rep. by its Principal Secretary to^{Government, Revenue} (CT-ll) Department. Secretariat. Hyderabad

¶103

.-.RES'ONDENTS

¶104

Petition under Article 226 of the^{Constitutionof lndia praying that in the} circumstances stated in the affidavit^{filed therewith,the High Courtmaybe} pleased to issue a Writ of Certiorari or any other appropriate^{wril or order or} direction quashing the order of the^{2nd Respondent passed in Appeal} No.BV/80/2017-18, dated 10.32020^{confirmingthe levy imposed by the 1st} Respondent under the Telangana^{Tax on Entry of Goods into Local AreasAct,} 2001 on furnace oil for the assessment^{yeat 2016-17 videassessment order dated} 29.1 .2018 as illegal, contrary to law,^{perverse, arbitrary and in grossdisobedience} of^judge made law contrary to the decisions^{of the Hon'bleCourts'}

¶105

lA NO: 1 OF 2020

¶106

Petition under section 151 CPC^{prayingthat in the circumstances statedin} the affidavit filed in support of the^{petition, the High courtmay be pleased to grant} stay of recovery of the balance^{disputed tax in pursuance of the impugned order} dated 10.3.2020 confirming the^{assessmentorder dated 29-1.2018 for the} assessment^year 2016-17 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.

¶107

Counsel for the Petitioner: SRl. S.^DWARAKANATH

¶108

Counsel for the Respondents: SRI^{K. RAJI REDDY,}

¶109

SENIOR S.C. FOR COMMERCIAL^TAX

¶110

WRIT PETITION NO: 7594 OF²⁰²⁰

¶111

Between:

¶112

M/s. Patny Systems Private^{Limited, rep. by its Joint Managi} ng Director, Mr. Vishal Patny, Painy Plaza, 160. Sardar^{Patel Road,Secunderabad-S} 00 003. ...PETITIONER

¶113

AND

¶114

1 Assistant Commissioner^{(CT) Audit, Begumpet Division, Hyderabad.} Appellate Joint Commissioner^{(ST). PunjaguttaDivrsion.Hyderabad.}

¶115

2.) Cblnmissioner of Commercial^{Taxes. Stite of TelanganaHyderabad-500} 001.

¶116

4 State of Telangana, rep. by^{its Principal Secretary to Government, Revenue} (Cf-1 1) Department, Secretariat, Hyderabad

¶117

...RES'ONDENTS

¶118

¶119

Petition under Article 226 of lhe^{Constitutionof lndia praying that in the} circumstances stated in the^{affidavitfiled therewith,the High Court may be} pleased to issue a writ of certiorari or any^{other appropriatewrit or order or} direction quashing the order of^{the 2nd Respondentpassed inAppeal} No.BV/78/2017- 18. dated 10.3.2020^{confirmingthe levy imposed by the 'lst} Respondent under the Telangana^{Tax on Entry of Goods into Local AreasAct,} 2001 on furnace oil for the assessment^{year2014-15vide assessment order dated} 29.1 .2018 as illegal, contrary to^{law, perverse, arbitrary and in gross disobedience} of^judge made law contrary to the^{decisions of the Hon'ble Courts.}

¶120

lA NO:^'f OF 2020

¶121

Petition under Section^'1 51 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^'10.3.2020 confirming the^{assessmentorderdated 29-1.2018 for the} assessment^year 2014-15 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.

¶122

Counsel for the Petitioner: SRl. S. DWARAKANATH

¶123

Counsel for the Respondents: SRI^{K. RAJI REDDY'}

¶124

SENIOR S.C. FOR COMMERCIAL^TAX

¶125

¶126

Between:

¶127

M/s. Patny Systems Private Limited,^{rep by its Joint M.anqSllg} ^Director,^{Mr. Vishal} Patny, Patny Plaza, 160, Sardar Patel Road,^{Secunderabad-SOO 003}

¶128

...PETITIONER

¶129

AND

¶130

Assistant Commissioner^(CT) Audit,^{Begumpet Division, Hyderabad.} 2. Appellate Joint Commissioner^{(ST), Puniagutta Division, Hyderabad} 3. Cb'mmercial Tax Officer, M.G.Road^{- S.D.Road Circle, Begumpet Division,} Hyderabad.

¶131

D6puty Commissioner (CT), Begumpet^{Division, Hyderabad}

¶132

Coinniissioner of Comrheriial^{Taxed,State of Telangana, Hyderabad-500} 001.

¶133

State of Telangana, rep. by^{its Principal Secretaryto Government, Revenue} (CT-ll) Departnrent, Secretarrat, Hyderabad.

¶134

...RES'ONDENTS

¶135

()

¶136

Petition under Article 226 of^{lhe constitutron of lndia praying that in the} circumstances stated in the^{affidavit filedtherewith,the High court may be} pleased to issue a writ of certiorari^{or any other appropriate writ or order or} direction^quashing the order of^{the 2nd Respondentpassed in Appeal} No.BYl72l2019-20. dated^{27 /1ot2O2Oconfirming the levy imposedby the 1st} Respondent under the Telangana^{Tax on Entryof Goods intoLocalAreas Act,} 200.1 on furnace oil for the^{assessmentyeat 2017-18 (April to June, 2017) vide} assessment order dated^{23tgl2o19as illegal contraryto law, perverse, arbitrary} and in^gross disobedience^{of judge made law contrary to the decisions of the} Hon'ble Courts.

¶137

lA NO: 1 OF 2020

¶138

Petition under section 151^{CPC prayingthat in the circumstances statedin} the affidavit filed in^{support of the petition, the High court maybe pleased to grant} stay of recovery of the^{balance disputedtax in pursuance of the impugned order} dated 27 .10.2020 confirming^{the assessmentorder dated 23.9.2019 for the} assessment^year 2017-18^{(April to June, 2017) underthe Telangana Tax on Entry} of Goods into Local Areas^Act,200'1 ,^{pendingdisposal of the writ Petition, as} otheruise the Petitioner^{will be put to severe loss and hardship'}

¶139

Counsel for the Petitioner:^{SRl. K.P.AMARNATH REDDY}

¶140

Counsel forthe Respondents:^{SRI K. RAJI REDDY'}

¶141

SENIOR S.C. FOR COMMERCIAL^TAX

¶142

WRIT PETITION NO:^{10663 OF 2022}

¶143

Between:

¶144

M/s. Brilliant Bio Pharma^{Private Limited, rep. by its Executive Director,Mr. G. Hari} ivrirvjiiiCLJav,*ai-1otz,tGV^{Mansion, 5th'Floor, Khairatabad, Hvderabad-566} 004.

¶145

...PETITIONER

¶146

AND

¶147

1 Assistant Commissioner^{(ST), (formerly Commercial Tax Officer)} Basheerbagh-l Circle.^{Abids Division tlyderabad} ^

¶148

2 SLtu &i"iungrna,^{r.ip. by Principal Secretary to Government, Revenue (CT-} ll) Department, Secretariat, Hyderabad. ...RES'ONDENTS

¶149

¶150

Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court may^be pleased to issue a Writ of Mandamus or any other appropriate writ or order or drrection, declaring that Section 51('1 ) of the Telangana VAT Act, 2005 as violative of Article 14 and ultra vires then Entry 54 of List-ll of Seventh Schedule to the Constitution of lndia and consequently to selaside the order dated 10.03.2020 passed by the 1'' Respondent levying penalty under Section 51(1) of the Telangana VAT Act for the months of August to November, 2014 and March to May,2015.

¶151

lA NO: 1 OF 2022

¶152

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 recovery of the disputed penalty of Rs.27,08,750/-^pursuant to the impugned order dated 10.3.2020 of 1st Respondent for the months of August to November, 2014 and lvlarch to May, 2015. pending disposal of the Writ Petition as otherwise the Petitioner will be put to severe loss and hardship.

¶153

Counsel for the Petitioner: SRI S. ADITYA FOR

¶154

SRI. KARTHIK RAMANA PUTTAM REDDY

¶155

Counsel forthe Respondents: SRI K. RAJI REDDY,

¶156

SENIOR S.C. FOR COMMERCIAL TAX

¶157

The Court made the following: COMMON ORDER

¶158

I I

¶159

THE HON'BLE THE CHIEF JUSTICE UJJAL BHUYAN

¶160

AND

¶161

THE HON'BLE SRI JUSTICE C.V.BHASKAR REDDY

¶162

WRIT PETITION Nos.2O93O 2L26t 4r415 4L460 &, 4L465 of 2O18; 7579,7592, 7594 &,20623 of 2O2O; and 10663 of2022

¶163

COMMON ORDER: (Per the Hon'ble the Chtef Justice Ujjal Bhuyan)

¶164

Heard Mr. S.Aditya, learned counsel representing Mr. Karthik Ramana Puttam Reddy, learned counsel for the petitioners arrd Mr. K.Raji Reddy, learned Senior Standing Counsel, Commercial Tax for the respondents.

¶165

Learned counsel for the petitioners submits that petitioners had opted for One Time Settlement (OTS) scheme introduced by the Government ol Telangana. On the basis of the above OTS scheme, the outstalding tax dues of the petitioners have been settled. In view thereof, petitioners would like to withdraw the writ petitions.

¶166

Writ Petitions are accordingly dismissed on

¶167

withdrawal. However, there shall be no order as to costs.

¶168

LTCI & C\IBRJ w. P. Nos. 2 0^c) 3 o of^{2 0 1 B} &Jtatch

¶169

Mist:ellaneous applications^{penciing, ifanv' in}

¶170

these Writ Petitions^{shall stand closed.}

¶171

//TRUECOPY/I

¶172

SD/.K.SAILESHI DEPUTI-REGISTRAR ( .U:

¶173

SECTION OFFICER

¶174

To,

¶175

One CC to Sri Karthik Ramana Puttam Reddy, Advocate [OPUC]

¶176

One CC to Sri K. Raji Reddy, Senior S.C. for Commercial Tax [OPUC]

¶177

Two CCs to GP for Commercial Tax, High Court for the State of Telangana at Hyderabad. [OUT]

¶178

One CC to Sri S. Dwarakanath, Advocate [OPUC]

¶179

One CC to Sri K.P. Amarnath Reddy Advocate [OPUC] 6, Two CD Copies CHR. LS A,--

¶180

HIGH COURT

¶181

DATED:0611212022

¶182

,1 ,,i 1dE s 'l'4 ft.
I,
LJ

¶183

COMMON ORDER

¶184

WRIT PETITION Nos.20930, 2126,,1, 41415,41460 & 41465 of 2018; 7579,7592,7594 & 20623 of 2020; and 10663of2022

¶185

DISMISSING THE WRIT PETITIONS AS WITHDRAWN WITHOUT COSTS

¶186

LAl,
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M/s. Patny Systems Private Limited. v. Assistant Commissioner (Ct) Audit

Case brief

What is this about?

What did the court decide?

M/s. Patny Systems Private Limited. v. Assistant Commissioner (Ct) Audit

Case brief

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What did the court decide?

What the court decided

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