Dismissed

M/s. Shree Santosh Marketing Pvt. Ltd., v. Asst. Commissioner (St)Osmangunj Circle and 6 Others

Telangana HC23 Sept 2022WP/9633/2020

Case brief

AI extract

What is this about?

The High Court disposed of multiple writ petitions concerning GST transitional credit claims and technical portal errors. Deciding them in favor of the respondents, the Court held they were covered by a prior decision in M/s PKL Limited.

What did the court decide?

The writ petitions were disposed of without costs as they were covered by a prior decision in M/s PKL Limited v. Union of India.

M/s. Shree Santosh Marketing Pvt. Ltd., Vs Asst… — GST and Indirect Tax | Telangana HC (2022)

¶1

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

¶2

FRIDAY, THE TWENTY THIRD DAY OF SEPTEMBER TWO THOUSAND AND TWENTY TWO

¶3

PRESENT

¶4

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

¶5

WRIT PETITION Nos.4971, 10299. 19914. 23608.2 3634. 23646 0F 2019 9633 of 2020: AND 55 420F 2021

¶6

WP No.497'l of 2019

¶7

Between:

¶8

M/s. IChoice Marketing, rep. by its [Vlanaging Partner, Mr. Dhiren Udesh, Plot No.8, Karthik Enclave, Near Diamond Point, Secunderabad-SO0 009.

¶9

t AND

¶10

...PETITIONER

¶11

Assistant Commissioner (ST), Basheerbagh Circle, Hyderabad. 2. Superintendent of Central Tax, Hyderabad Rangb, Hyderabad. 3. Commissioner of State Taxes, State of Telangana, Nampally, Hyderabad. 4. Goods and Services Tax Network GSTN, rep. by Chairman East Wing, 4th Floor World lVark 1 , Aerocity, New Dethi-1 10037.

¶12

Goods and Service Tax Council, rep. by Secretary, SthFloor Tower ll, JeevanBharti Building, Janpath Road Connaught Place, New Delhi-1 10 001

¶13

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

¶14

7 Union of lndia, rep, by its Secretary, Ministry of Finance Department of Revenue North Block, New Delhi-1 10001.

¶15

8 Commissioner of Central Tax, State of Telangana, Hyderabad.

¶16

...RESPONDENTS

¶17

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 a Writ of lvlandamus or any other appropriate writ or order or direction-

¶18

(a) to direct the 1st and 4th Respondents to accept the amended / rectified Form GST TRAN-1 manually and consider the claim of input tax credit Rs-3,75,7401 of the petitioner afresh,

¶19

¶20

(b) to declare the authorities of GSTIN to open a field in electronic ledger to modify the erroneously took place contingencies which are out of human error,

¶21

(c) direct the Respondents to credit a sum of Rs.3,75,7421- to the Electronic Credit Ledger (CGST credit) of the Petitioner under GSTIN No.36AACFl0484J1ZC maintained under the Central Goods and Service Tax Acl, 2017 and the Telangana Goods and Service Tax Act, 20'17 respectively, and

¶22

(d) direct the State Government to notify the appellate forum since aggrieved party cannot be left remedy less as stated and directed in the case of Scott Edil Pharmacia Limited (2018 SCC Online HP 1809) by the Honorable High Court of Himachala Pradesh at Shimla.

¶23

Counsel for the Petitioner: Ms. K.UMA

¶24

Counsel for Resporrdent Nos.1 to 6 & 8: GP FOR COMMERCIAL TAXES

¶25

Counsel for Resporrdent No.7: SRI B.NARASIMHA SARMA, SC for CG.

¶26

WP NO: 10299 OF 2019

¶27

6etween;

¶28

lvl/s. Arvind L festyle Brands Ltd., Du Parc Trinity, 1Oth Floor, 17, MG Road, Bangalore- 560 001 (Represented by Shri Shibu T K, Sr. Manager, lndirect Taxation).

¶29

..PETITIONER

¶30

AND

¶31

The Union of lndia, Through its Revenue Secretary, Department of Revenue, Ivlinistry of Finance, 128-fuNorth Block, New Delhi.

¶32

The Central Board of lndirect Taxes and Customs,, Through its Chairman, North Biock, New Delhi - 110 001

¶33

The Goods and Services Tax Council, 5th Floor, Tower ll, Jeevan Bharti Building Janpath Road, Connaught Place, New Delhi -1 10 00 1

¶34

The State of Telangana, Through Principal Secretary to Government. Telangana Secretariat. Hyderabad, Telangana.

¶35

The Assistant Commissioner of Central Tax,, Panjagutta, Hyderabad

¶36

The Assistant Commissioner of State Tax,, Jubilee Hills, Hyderabad

¶37

The Commissioner of Central Tax,, Hyderabad GST Commissionerate GST Bhavan, 2nd [:loor Opp L.B. Stadium, Basheerbagh Hyderabad - 500004, Telangana

¶38

...RESPONDENTS

¶39

Petition under Article 226 of the Constitution of lndia^praying that in the circumstances stated rn the affidavit filed therewith, the^{High Court may be}

¶40

pleased to issue a writ, order or direction particularly one in the nature of a wRlr OF IVIANDAN,lLJS

¶41

a) directing the Respondents to enable the petitioner to file its Form GST TRAN-2 either on the common portal or manually, in whatever short period as this Hon,ble Court may deem fit

¶42

b)directing the Respondent No.7 to exercise their powers under Rule i 17(bxiii) and to extend the time timit for filing Form GST TRAN-2 till such time ai ii-ris Honourable Court deem fit and proper

¶43

c)directing the Respondents themselves, their officers and subordinates their officers and subordinates to forthwith (i) re-open the online portal to enable the Petitioner to revise its Form GST TRAN-1 and thereafter fiie their FORM GST TRAN-2 in whatever short period as this Honourable court may deem fit and/or (ii) to accept the hardcopy of the TRAN-2 and give due effect to enable the petitioner to carry forward the credit

¶44

d) directing the Respondents themselves, their officers and subordinates their officers and subordinates to alternatively allow credit of the amount claimed as transitional credit in terms of proviso to section 140(3) read with rule 117(4) by rtay of credit in the GSTR 3B/GSTR 1 for further uiitisation to discharge the liabilities of the Petitioner

¶45

e) directing the Respondents themselves, their officers and subordinates their officers and subordinates to alternatively refund the amount of Rs.21.39,5431 eligible for credrt in TRAN 2 by way cash or by way of credit in the Electronic cash Ledger of the petitioner in whatever sho( period.

¶46

Counsel for the Petitioner: M/s. LAKSHMI KUMARAN SRTDHARAN

¶47

Counsel for Respondent Nos.1,3,5,7: SRI B.NARASIMHA SARMA

¶48

Counsel for Respondent Nos.4 & 6: GP FOR COMMERCTAL TAXES

¶49

WP NO: 19914 OF 2019

¶50

Between:

¶51

M/s. Shweta Computers and Peripherals, (Represented by its^partnefl Shop No. 1A, 2A, 5BA, 59A, Chenoy Trade Centre, Park lane, Secunderabad500003

¶52

...PETITIONER

¶53

AND

¶54

'1 . Assistant Commissioner of GSTN and CCW, Hyderabad, Telangana State

¶55

The Commissioner of Sales Tax, Nampally, Hyderabad

¶56

¶57

The Nodal Officer, lT Grievance Redressal Committee, Goods and Service Tax Network, East Wing, 4th Floor, World Mark¹ , Aerocity, New Delhi-¹ 10 037

¶58

Union of lndia, Department of Revenue, Represented by its Secretary (Revenue), North Block, New Delhi

¶59

State of Telangana, Department of Revenue Rep. by its Secretary^(Revenue) Secretariat, Hyderabad

¶60

...RESPONDENTS

¶61

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 in nature of writ of mandamus directing the respondents to open the GSTN^portal so as to enable the petitioner to rectify the TRAN-1 and add credit of the sum of Rs.97,26,4371- under Service Tax credit that was inadvertently omitted or alternatively, in the event that the respondents are not able to open the GSTN^portal, the respondent authorities 6e directed to accept the amended GST TRAN-I manually and allow the full credit of Rs.1 ,07,19,626/- (including Rs.97,26,437 as Service tax credit) and^permit the petitioner to utilize the said credit for payment of GST Tax.

¶62

Counsel for the Petitioner: SRI Y. SREENIVASA REDDY

¶63

Counsel for Respondent Nos.1 & 2: GP FOR COMMERCIAL TAXES

¶64

Counsel for Respondent Nos.3 & 4: SRI B.NARASIMHA SARMA, SC for CG

¶65

Counsel for Respondent No.S: GP FOR REVENUE

¶66

WP NO: 23608 OF 2019

¶67

Between:

¶68

Ivl/s. S.V. Paper Corporation, a Sole Proprietorship and having its office located at 214, Ground Floor, Mahboob lvlansion,^Nr'lalakpet, Hyderabad-SO0 036 represented by its Sole Proprietor lvlrs. Komal Mall, W/o. Sri. Nameet Baldwa, aged about 37 years, R/o Flat C-801, My Home^{Abhra, Plot} No³ Survey No 83/1 , Hyderabad Knowledge City Raidurg, Panmaktha Village, Serilingampally Gachibowli, Telangana 500032

¶69

...PETITIONER

¶70

AND

¶71

The Union of lndia, Represented by its Secretary, tVlinistry of Finance, New Delhi- 1 10 001 .

¶72

)

¶73

Goods and Services Tax Council Secretariat, Represented by its Special Secretary, Ministry of Finance, Tower-ll, Sth Floor. Jeevan Bharti Building, Connaught Place. New Delhi.

¶74

The Assistant Commissioner of Central Tax, Central Goods and Service Tax, Nampally Circle, 5-4-435, 3rd Floor,Old Kakatiya Hotel, Nampally Station Rd Nampally, Hyderabad.50000'1.

¶75

...RESPONDENTS

¶76

Petition under Article 226 of Ihe Constitution of lndia prayrng 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 directing the respondents to permit the petitioner to rectify the technical error occurred at the time of filing Tran 1 form and consecutively permit the Petitioner to file Tran 2 form so as to enable the Petitioner to claim Excise duty credit.

¶77

lA NO: 1 OF 2019

¶78

Petition under Section 15'l CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be^pleased to direct the respondents to resolve the grievance raised by the Petitioner on 1610412018 on [he GST portal bearing Grievance No. GA360418000680C, on 5/06/2018 bearing Grievance No. GA36061 80001 16D, Petitioners representation dated 2211112018 and email dated 17111l2011 within a specific time frame.

¶79

Counsel for the Petitioner: SRI SAMA SANDEEP REDDY

¶80

Counsel for Respondent No.1: SRI B.NARASIMHA SARMA, SC for CG

¶81

Counsel for Respondent Nos.2 & 3: SRI K.RAJI REDDY, SC for CT

¶82

WP NO: 23634 OF 2019

¶83

Between:

¶84

M/s. Sri Venkatesh Paper Overseas, a Sole Proprietorship and having^its office located al 322 and 323, Sai Krupa lVarket,^tr,4alakpet, Hyderabad-500 036 represented by its Sole Proprtetor lr,lrs, lvleenakshr^{Baldawa,W/o. Sri.} Naman Baldwa, aged about 39 years, R/o 3-6-69/1 , Sri Venkatesh^l/ansion, Avanti Nagar, BasheerBagh, Hyderabad Telangana 500029.

¶85

...PETITIONER

¶86

AND

¶87

The Union of lndia, Represented by its Secretary,^{I,4inistryof Finance,New} Delhi - 1 10 001 .

¶88

Goods and Services Tax Council Secretariat, Represented^{by its Special} Secretary, Ministry of Finance, Tower-ll, Sth Floor, Jeevan^{Bharti Building,} Connaught Place, New Delhi.

¶89

¶90

3 The Assistant Commissioner of Central Tax, Central Goods and Service Tax, V"]qfp",^{Circle, 2, gth Floor, GaganVihar Building, Nampally, Hyderabad-} 500001

¶91

...RESPONDENTS

¶92

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 hature of writ of h/andamus directing the respondents to permit the pLtitioner to rectify the technical error occurred at the time of filing Tran 1 form and consecutively permit the Petitioner to file Tran 2 form so as to enable the Petitioner to claim l:xcise duty credit.

¶93

lA NO: 1 OF 2019

¶94

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 direct the respondents to resolve the grievance raised by the^petitioner on 16to4l2O1g on the GST portal bearing Grievance No. GA3604180006852, on 5/06/2018 bearing Grievance No. GA3606'180001^'197, Petitioners representation dated .1511112018 and email dated^'16/1 1/20'1 1 within a specific time frame.

¶95

Cotnsel for the Petitioner: SRI SAMA SANDEEP REDDY

¶96

Counsel for Respondent No.1: SRI B.NARASIMHA SARMA, SC for CG

¶97

Counsel for Respondent Nos.2 & 3: SRI K.RAJI REDDY, SC for CT

¶98

WP NO: 23646 OF 2019

¶99

Between:

¶100

M/s. Sri Ven katesh Paper Agencies, a Sole Proprietorship and having its office locatec al 322 and 323, Sai Krupa lt/arket, Malakpet, Hyderabad:sOO 036 represented by its Sole Proprietor l\Irs. Usha Devi Baldawa, Wo. Sri. Ramkishore Baldwa, aged about 66, Ryo. 3-6-69/1 , Sri Venkatesh Mansion, Avanti Nagar BasheerBagh, Hyderabad Telangana 500029.

¶101

...PETITIONER

¶102

AND

¶103

The Union of lndia, Represented by its Secretary, tvlinistry of Finance, NewDelhi 110001.

¶104

Goods and Services Tax Council Secretariat, Represented by its Special Secretary, Ministry of Finance, Tower-ll. Sth Floor, Jeevan Bharti Building, Connaught Place, New Delhi.

¶105

The Assistant Commissioner of Central Tax, Central Goods and Service Tax, Malakpet Circle, 2, 9th Floor, Gagan Vihar Building, Nampally, Hyderabad500001

¶106

.,.RESPONDENTS

¶107

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 directing the respondents to permit the petitioner to rectify the technical error occurred at the time of filing Tran I form and consecutively permit the Petitioner to file Tran 2 form so as to enable the Petitioner to claim Excise duty credit.

¶108

lA NO: 1 OF 2019

¶109

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 direct the respondents to resolve the grievance raised by the Petitioner on 16.04.20 18 on the GST portal bearing grievance No. GA3604'18000681A, 5.06.2018 bearing Grievance No. GA3606180001200, Petitioners representation dated 15.11.2018 and email dated 16.11.2011 within a specific time frame.

¶110

Counsel for the Petitioner: SRI SAMA SANDEEP REDDY

¶111

Counsel for Respondent No.1: SRI B.NARASIMHA SARMA, SC forCG

¶112

Counsel for Respondent Nos.2 & 3: SRI K.RAJI REDDY, SC for CT

WP NO: 9633 OF 2020

Between:

M/s. Shree Santosh lr,4arketing Pvt. Ltd.,, Regd. Office, at Gowliguda, Hyderabad, registered under The Companies Act, 1 956 represented 6y its Director lvlr.Rajgopal Baldawa S/o Late Gopikishan Baldawa Rl/o Hyderabad.

¶117

...PETITIONER

¶118

AND

¶119

Asst. Commissioner (ST)Osmangunj Circle, Sth Floor, GaganVihar Building Hyderabad, now shifted to Gowliguda- Osmangunj Old Kakatiya Building, Nampally, Hyderabad.

¶120

Asst. Commissioner State Goods Service Tax, Nodal Officer for the State of Telangana, 2nd Floor, Office of the Commissioner of Commercial Taxes Building, Nampally, at Hyderabad

¶121

Commissioner of State Goods Service Tax, The State of Telangana, 1st Floor, Commissioner of Commercial Taxes building, Govt. of Telangana, Nampally, Hyderabad

¶122

Commissioner of Central Goods Services Tax, Government of lndia, GST Bhavan, 7th Floor, Basheerbagh, Hyderabad

¶123

lT Grievances Redressal Mechanism for taxpayers^grievances, GST council, rep. by its Secretary, Government of lndia, 5th Floor-ll,Jeevan Bharti Building, Connaught Circus. New Delhi

¶124

¶125

The State of Telangana,^{rep. by} its Principal^{Secretary, Revenue'(SGST)} Department. Secretariat, Hyderabad.

¶126

Union of India represented by its Principal^{Secretary to the Goods and} Service TaxAct,2017, Government of lndia,^{Ministry of Finance, Department} of Revenue, Room No.46, North Block,^{New Delhi.110001.}

¶127

...RESPONDENTS

¶128

Petition under Article 226 of lhe Constitution of^{lndia prayingthat in the} circumstances stated in the affidavit filed^therewith, the^{High Courtmay be} pleased to issue an appropriate Writ of. Mandamus, order or direction^{under article} 226 of the Constitution of lndia by directing^{the respondents.}

¶129

(i) To allow the petitioner to file declaration in form GST TRAN-I , to^{enableit to} claim transitional relief of sales tax, Central^{Sales Tax and Central excise duty in} respect of tax suffered of closing stock of^{paper heldas on the appointed day in} terms of exrsting law under section 140(3)^{of the State Goods and Services Tax} Acl,2017 and Centr;al Goods and Services lax^Act,2017.

¶130

(ii) To direct the respondents either to open common^portal to^{file form TRAN-I} electronically or to accept manually to the^{petitioner company grantthe relief.}

¶131

(iii) tro declare that lhe time limit to file form TRAN -1 specified in rule^1'17('1 )^and (1A) of the Central Goods and service Tax Rule, 201 7 as being^{ultravires to} section 140(3) of the Central Goods Service^{Tax Act, 2017as also being arbitrary} and unreasonable and violative of Articles^{14, 19(1Xg)and 265 of the Constitution} of lndia

¶132

(iv) To declare that the due date contemplated under the. rule^{117 of the CGST} Rule, 2017 to claim the transitional credit^within a^{specifiedperiod of time as being} procedural in nature and thus merely directory and not a mandatory

¶133

(v) To declare section 164 of the Central Goods and services tax Act, 2017^as unco nstitutio na I as i1 suffers from vice of^{excessive delegation.}

¶134

Counsel for the Petitioner: SRI TEJPRAKASH^TOSHNIWAL

¶135

Counsel for Respondent Nos.1 to 6: SRI^{K.RAJI REDDY,SC for CT}

¶136

Counsel for Respondent No.7: SRI B.NARASIMHA^{SARMA,SC for CG}

¶137

WP NO: 5542 OF 2021

¶138

Between:

¶139

tvl/s. Athena Global Technologies Limited; A company^{incorporated under} Companies A,:t 1956, Having its registered office at. 3rd^{Floor,Western Wing,} NCC House, Survey No.64, Madhapur, Hyderabad Telangana^-500082.

,.PETITIONER

AND

l Union of lndia, Represented by its secretary. Ministry of Finance, New Derhi, lndia.

¶145

central Board of lndirect.Taxes and customs, Represented by the chairman, Ivlinistry of Finance, North Block, central Secietariat, New oeir,i rlotoi.^-

¶146

3 llg_S1?!" of Telangana, Represented by its principat Secretary, Department or Kevenue, Secretariat, Hyderabad, lndia.

¶147

The Commissioner of State_ Tax, Hyderabad GST Commissionerate, GST Bhavan. Basheerbagh, Hyderabad.

¶148

The Deputy Commissioner of State Tax, GST Commissionerate, Ameerpet, Hyderabad.

¶149

The Assistant Commissioner of State Tax, Ramgopalpet _Ranigunj, Begumpet Division, Hyderabad. Telangana.

¶150

...RESPONDENTS

¶151

Petition under Articre 226 of the constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High^'cdurt may be pteased to issue a writ, order or Direction in the nature of writ of Mandamus to declgre the inaction of the Respondents in considering -fo the representation of the Petitioner dated 1 1.06.2020 seeking a mode for carry nva rd of CENVAT credit amounting to Rs.47,88,'149l- in view of technical problems faced by the petitioner cgfpany during e- filing of the GST TRAN-1 form as arbitrary, illegal and viorative of Article 1 4 of the Constitution of India.

¶152

lA NO: 1 OF 2021

¶153

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 direct the Respondent Nos. 4 to 6 to consider the petitioner's iepresentation dated 11.06.2O2O, pending disposal of the writ petition.

¶154

lA NO: 2 OF 2021

¶155

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 direct the Respondent Nos. 4 to 6 to permit the Petitioner to manually submit their GST TRAN-1 form for availing the CENVAT Credit amounting to Rs. Rs.47,Bg,14gl,

¶156

Counsel for the Petitioner: SRI p.VIKRAM

¶157

Counsel for Respondent No.1: SRI B.NARASIMHA SARMA, SC for CG

¶158

Counsel for Respondent Nos.2,4 to 6: SRI K.R,AJI REDDY, SC for CT

¶159

Counsel for Respondent No,3: Gp FOR REVENUE

¶160

The Court made the following:

.I'HE HON'BLE T u TI

AND

IUSl'ICE^C.V.BI]ASKAR REDDY

¶165

W.l'.Nos.4971. 10299. 19914. 23608. 236.14. 19r 9633 of 2020: and 5542 <tf 2021

¶166

COMIUON O}TDER, (Per the I lor'hb thc Chiel lntric l:11u1 Bh4url

¶167

Heard Ms. I(.Uma, NlL. Lakshmi lium:rran Sridharan,

¶168

Mr. -.Sreeruvasa Reddy, Mr. Sama Sandcep ltcdclv, \Ir. 1-ejprakash

¶169

-foshniwal, Mr. Vikram Pooserla and i{s. I{egha Itani .\ganval, lcarncd

¶170

counscl fi>r the peotioncrs and \lr. I).\Iukhclit c, \lr. Ij.\ursuulrr Sarma

¶171

and Ntr. I(Raji Reddy, learncd counsel lor the rcsponder)rs

¶172

It is submitted that thesc writ pcririons arc t'ovc.rctl bl thc

¶173

dccision rendcred by this Court in \f'.P.t.r.-os. 1 5082 ol' l01 ll rrncl barch

¶174

clecided on 0E.08.2022 (M/s PKL Limited v. Union of India)

¶175

r\ccordingly, these writ petitions arr rlisposc'tl ot' rrr lt rnrs oi the

¶176

a f<rrcs:rid judgment. No costs

¶177

,\s a secluel, miscellaneous pcliti()ns, 1'rcnding i[ :rrl , sruntl ckrsed

SD/.T.TIRUMALA D

ASSISTANT REGIS R

// TRUE COPY // SECTION OFFICER

¶182

¶183

Two CCs to the GP for Commercial Taxes, High Court for the State of Telangana [OUT]

¶184

One CC to Ms.K.Uma, Advocate [OPUC]

¶185

One CC to Sri Lakshmi Kumaran Sridharan, Advocate IOPUC]

¶186

One CC to Sri Y.Sreenivasa Reddy, Advocate IOPUC]

¶187

One CC to Sri Sama Sandeep Reddy, Advocate [OPUC]

¶188

One CC to Sri Tejprakash Toshniwal, Advocate IOPUCI

¶189

One CC to Sri Vikram Pooserla, Advocate [OPUC]

¶190

B. One CC to Sri B.Narasimha Sarma, Advocate IOPUCI

¶191

One CC to Sri K.Raji Reddy, SC for CT IOPUCI

¶192

Two C.D. Copies.

¶193

1'1 . One Spare Copy.

¶194

lAlong^{with copy of Common Orderin WP No.15082/2018& Batch, dated} 08-08-2022I

HIGH COURT

DATED: 23-09-2022

-l 6E 3 T,,,. t'4: !,!-:
13 [[1 2022

¶200

t. COMMON ORDER

¶201

WP Nos. 4971, 10299,19914, 23608, 23634, 23646 OF 2019; 9633 of2020; AND 5542 OF 2021

¶202

DISPOSING OF THE WRIT PETITION WITHOUT COSTS

¶203

4N"

M/s. Shree Santosh Marketing Pvt. Ltd., v. Asst. Commissioner (St)Osmangunj Circle and 6 Others

Case brief

What is this about?

What did the court decide?

M/s. Shree Santosh Marketing Pvt. Ltd., v. Asst. Commissioner (St)Osmangunj Circle and 6 Others

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Cases cited

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