High Court disposed of a writ petition challenging an assessment order under TGVAT Act. Court allowed petitioner to pursue a pending One Time Settlement application and did not adjudicate the merits of the challenge.
Petitioner permitted to pursue One Time Settlement (OTS) application; Writ Petition disposed of.
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.
I3386I
HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction)
THURSDAY, THE TWELFTH DAY OF OCTOBER TWO THOUSAND AND TWENTY THREE
PRESENT
THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND
THE HONOURABLE SRI JUSTICE LAXMI NARAYANAALISHETTY
WRIT PETITION NO: 27273 OF 2022
Between:
M/s.TBPR INFRA PROJECTS PVT. LTD, Rep. byits ManagingDirector, T.BHANU PRAKASH REDDY, Flat No.110,V.S.S.Nandadeep Apartments, Near Medchal Rta Office, Petbhaseerabad, RangaReddy District, Hyderabad-500055, Telangana ..'ET'T'ONER
AND
'1 . The Commercial Tax Officer, Vengalrao Nagar Circle, Hyderabad. 2. The Commercial Tax Officer, Audit PuniaguttaDivision,Hyderabad. 3. The Commissioner, of CommercialTaxes Governmentof Telangana, Hyderabad.
...RESPONDENTS
Petition under Article 226 of the Constitution oflndia prayingthat in the circumstances stated in the affidavit filed therewith, theHigh Court may be pleased to grant an order, direction or writ, more so in the nature of Writof Certiorari, quashing the Assessment Ordervide A.O.No.65508dated 2911112021 by the 2nd Respondent under the TGVATAct, 2005 as it has been passed without issuing a show cause notice to the Petitioner company,as beingillegal' arbitrary and highhanded, apart from being in contraventionof the TVAT Act and CST Act and violative of Article 14 and 21 of theConstitutionof Lawand principles of naturaljustice.
lA NO: 3 OF 2022
Petition under Section 151 CPCpraying thatin the circumstances statedin the affidavit filed in support of thepetition, fhe High Court may be pleasedto stay
,/ i' ...
all further proceedings including recovery and penalty proceedings pursuant to the Assessment Order vide A.O.No.65508 dated 29111/2021 passed by the 2nd Respondent.
Counsel for the Petitioner: SRI SUJITH JAISWAL Counsel for the Respondents: SRI K.BHASKAR REDDY, AGP FOR COMMERCIAL TAX
The Court made the following: ORDER
I t
I I
THE HON'BLE SRI JUSTICE P. SAM KOSHY AND
THE HON'BLE SRI WSTICE LAXMI NARAYANA ALISHETTY
W.P.No. 27273 of 2022
ORI)ER: /per rro n'ble Sri Justice P.SAXI KOSHI/
Heard Sri Sujith Jaiswal, learned counsel for the petitioner and Sri K. Bhaskar Reddy, learned Assistant Government pleader for Commercial Taxes appearing for the respondents. perused the record.
x
PSK,, & LNA.J w-P No- 2727 3 ot 2022
I
of OTS. The said application l-rled seems to have been filed on 27.06.2022. Learned counsel for the petitioner submits that the petitioner has come up with some arrangement and shall be making all the outstanding dues at the earliest and meanwhile, he may be permitted to pursue the said application of OTS which he has l-rled before the authorities concerned.
Miscellaneous applications pending, if any, shall stand
closed
SD/- V.KAVITHA ASSISTANT REGfTRAR //TRUE COPY//
sEciloN drrrcen
To
PSK GJ &'u.
HIGH COURT
DATED:1211012023
ORDER
WP.No.27273ot 2022
1 -rE $ TAI'S
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DISPOSINGOF THE WRIT PETITION WITHOUTCOSTS.
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A.H
M/s.TBPR INFRA PROJECTS PVT. LTD
The State of Telangana
P. Sam Koshy
Laxmi Narayana Alishetty
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
