Allowed

Seil Energy India Limited v. The Assistant Commissioner (St)

Telangana HC15 Oct 2024WP/24434/2024

Case brief

AI extract

What is this about?

This High Court set aside an Assistant Commissioner's order upholding a tax demand under the Telangana Tax on Entry of Goods into Local Areas Act, 2001 for the period 2014-15. The decision was based on a consensus between parties and reliance on a prior common order finding the matter time-barred.

What did the court decide?

The impugned ADC Order No. 181 dated 28.06.2024 and the primary authority order dated 13.06.2022 are set aside. The Writ Petition is allowed without costs.

Seil Energy India Limited Vs The… — Contract and Commercial Disputes | Telangana HC (2024)

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

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TUESDAY ,THE FIFTEENTH DAY OF OCTOBER TWO THOUSAND AND TWENTY FOUR

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PRESENT

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THE HONOURABLE SRI JUSTICE SUJOY PAUL AND

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THE HONOURABLE SRIJUSTICE NAMAVARAPU RAJESHWAR RAO

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WRIT PETITION NO: 24434 OF 2024

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Between:

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SEIL Energy lndia Limited, (Represented by its General Manager,Amitkumar Patel, 6-3-1090. Block A, Level 5, TSR Towers, Rajbhavan Road, Somajiguda, Hyderabad -500082, Telangana

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...PETITIONER

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AND

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The Assistant Commissioner (ST), Commercial Taxes Department, Srinagar Colony Circle, Punjagutta Division, MayurKushal Complex, Nampally, Hyderabad -500001

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The Appellate Joint Commissioner (CT), Punjagutta Division, C.T. Complex, Nampally, Hyderabad -500 001

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The Commissioner of State Taxes, Telangana State Taxes Department, C.T Complex, Nampally, Hyderabad - 500 001

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The State of Telangana, Through the Principal Secretary to Government, (Revenue Department) S.T Telangana Secretariat Hyderabad -500022

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...RESPONDENTS

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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, Order or direction particularly one in the nature WRIT OF MANDAMUS setting aside the ADC Order No. 181 dated 28.06.2024 passed by Respondent No.2 upholding the demand of Rs.96,09,700/- under the Telangana Tax on Entry of Goods into Local Areas Act, 200'1 and the assessment for the period 2014-'15

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Counsel for the Petitioner: Ms. ANUSHKA RASTOGI REP

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SRI. LAKSHMI KUMARAN AND SRIDHARAN

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Counsel forthe Respondents: SRI T. CHAITANY KIRAN, AGP REP SRI SWAROOP OORILLA, Special Govt Pleader for State Tax

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The Court made the foflowing: ORDER

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THE HONOURABLE SRI JUSTICE SUJOY PAUL

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AND

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THE HONOURABLE SRI JUSTICE NAMAVIIRAPU RAJESHWAR RAO

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WRIT PETITION NO.24434 Of 2c/24

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ORDER (per Hon'ble SP,J)

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Ms. Anushka Rastogi, learned counsel represents Sri Lakshmikumaral & Sridharal, learned counsel for the petitioner and Sri T. Chaitanya Kiran, learned Assistant Government Pleader representing Sri Swaroop Ooriila, learned Special Gorrernment Pleader for State Tax, appeared for the respondents.

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With the consent final1y heard.

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During the course of hearing, learned counsel for the parties fairly submitted that this matter is squarely covered by the decision of this Court in M/s Owens Corning Industries v. The Commercial Tax Officer, Begumpet Circlel. In the light of the said common order, the impugned order(s) are clearly barred by time and mav be set aside.

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