Division Bench of the High Court of Telangana dismissed the writ petition challenging an assessment order. The court noted the petitioner had already approached authorities for One Time Settlement (OTS) and stopped proceedings to avoid merits assessment.
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[3386 ]
HIGH COURT FOR THE STATEOF TELANGANA AT HYDERABAD (Special Original Jurisdiction)
THURSDAY, THE TWELFTH DAY OF OCTOBER TWO THOUSAND AND TWENTY THREE
PRESENT
THE HONOURABLE SRI JUSTICEP.SAM KOSHY AND
THE HONOURABLE SRIJUSTICELAXMI NARAYANAAL]SHETW
WRIT PETITION NO:27266OF 2022
Between:
N//S TBPR INFRA PROJECTSPVT,LTD., Rep. by its Managing Director, T.BHANU PRAKASH REDDY,Flat No.1'10, V.S.S. NandadeepApartments, Near MedchalRta Office, Petbhaseerabad,Ranga Reddy District, Hyderabad-500055' Telangana'
.....PETITIONER
AND
.....RESPONDENTS
Petition Under Article226 ofthe constitutionof lndia prayingthat in the circumstances statedin the affidavit filed therewith, the High court may be pleased to grant an order, directionor writ, more so in the nature of Writ of certiorari,quashingthe Assessmentorder vide A.o.No.65510 daled 2911112021 bythe2ndRespondentundertheTGVATAct,2005asithasbeenpassed without issuing a showcausenoticeto the Petitioner company,as being illegal, arbitrary and highhanded,apart from beingin contravention of the TVAT Act and csT Act and violative ofArticle14 and 21 0f the constitution of Lawand principles of natural lustice.
l.A.NO:3 OF 2022
Petition under section 151 cpc praying that in the circumstances stated in the affidavit fired in support of the petition, the High court may be preased to stay all further proceedings incruding recovery and penarty proceedings pursuant to the Assessment order vide A.o No.655'r 0 dared 2gr1112021 passed by the 2nd Respondent.
Counsel for the Petitioner : SRI SUJTTH JATSWAL
Counsel for the Respondents : SRI K.BHASKAR REDDY, AGP FOR COMMERCIAL TAXES
The Court made the following ORDER
I I
THE HON'BLE SRI JUSTICEP. SAM KOSHY AND THE HON'BLE SRI JUSTICELAXMINARAYANA ALISHET'TY
W.P.No. 27266 ot2022
ORDER: fiter tbtthle.srr../r.rsu(y' P. SAMKOSfIf,
Heard Srr Sujith.laiswal,Iearnedcounselfor the petitioner and Sri K. Bhaskar Reddy,learnedAssistant GovernrnentPleader for Commercial Taxesappearingfor the respondents. Perused the record.
\
2
ISK.J & LiiA.J w.l'.No. 27266 ot 2t)22
of OTS. The said application filed scems to have been filed on 27.06.2022. Learned counscl for the pctitioner submits that the pctitioner has comc up u.ith somc arrangemcnt and shall be making all the outstanding ducs at lhe earliest and meanwhile, he may bc permittcd to pursuc the said application of OTS which he has filed before the authoritics cor-rcerncd.
Miscellaneous applications pcnding, if any, shall stand
closed
\
SD/. K. VENKAIAH ASSISTANI REGISTRAR //TRUE COPY// QP SECTION OFFICER
SA GJP,-,-
HIGH COURT
DATED:1211012023
ORDER
WP.No.27266 of 2022
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DISPOSING OF THE W.P
WITHOUT COSTS.
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1 issue framed by the court
Whether the writ petition challenging the assessment order should proceed given pending application for One Time Settlement.
3 provisions across 3 enactments
N//S TBPR INFRA PROJECTS PVT. LTD.
1. The Commercial Tax Officer, Vengalrao Nagar Circle, Hyderabad
2. The Commercial Tax Officer Audit, Punjagutta Division, Hyderabad
3. The Commissioner of Commercial Taxes, Government of Telangana
4. The State of Telangana, Rep by its Secretary, Revenue CT Department
P. SAM KOSHY
LAXMINARAYANA ALISHETTY
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
