Allowed

M/s. Sew - Meil and Bhel (Jv), v. Government of Andhra Pradesh, rep by its Principal Secretary

Telangana HC6 Feb 2024WP/24483/2013

Case brief

AI extract

What is this about?

Justice B. Vijaysen Reddy allowed three consolidated writ petitions petitioners challenging service tax deductions from irrigation project contracts. The court disposed of the matters by relying on a prior common order dated 15.03.2022 in similar cases, declaring the deductions arbitrary and illegal without costs.

What did the court decide?

The writ petitions were allowed based on following a prior common order; miscellaneous applications stand closed; no order as to costs.

M/s. Sew - Meil and Bhel (Jv), Vs… — Pension and Retirement Benefits | Telangana HC (2024)

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t³¹⁸³ I

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HIGH COURT FOR^{THE STATEOF TELANGANA} AT HYDERABAD (Special Original Jurisdiction)

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TUESDAY, THE^{SIXTH DAY OF FEBRUARY} TWO THOUSAND^{AND TWENTY FOUR}

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PRESENT

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THE HONOURABLE^{SRI JUSTICE B.VIJAYSENREDDY}

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WRIT PETIT^{ION NOS:24483oF201.282il AND 28860 0F 2019}

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w.P. o.24483^{of 2O13}

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Between:

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M/s. SEW -^{MEILand BHEL(JV),Having.} .its^{registeredOfficeat G3 91J'} 5i'EH-A-drn,^{dr.en lanosi*ol-e.s,llp9l'} lvderaSad^{- 50o 016' A'P'' INDIA'} H.ir.ili-t"o^{'oiiti authorized signatory,Mr' Ch SreemanNarayan'}

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.....PETITIONER

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AND

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l.GovernmentofAndhraPradesh,repbyitsP.rincipalsecretary,lrrigation.' CJrnrn"nJ nrea Development O'epdrtnient, Secr6tariat Buildings' Hyderabad' 2. Suoerintending^{Engineer' SRSP- FloodFlow. CanalCircleNo'l' Dharoor} Ca'mp, Jagtial,^{Karimnagar Dist., AndhraPraoesn} i

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Executive^{Engineer, DivisionNo.4of IFFC Circle I' Kothapally'Karimnagar} District.

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Assistant Pay^{and AccountsOfficer, SRSP, LMDColony' Karimnagar'}

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.....RESPONDENTS

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Petition Under^{Article 226 of the constitution of lndia prayingthat in the} circumstances^{stated in the affidavit filed therewith'the High Courtmay be} pleased to issue Writ,^{orderor direction more particularly'one in the nature of} Writ of Mandamus,^{declaring the action of the 1't Respondent in deducting4'12%} of the turnover^{towards servicetax and in not refunding such amounts already} deducted to^{the Petitioner,in respect of the works allottedto the Petitionerin} Pranahitha chevella^{Lift lrrigation scheme link lv - PackageNo.'l l even though} petitioner is not liable to^{pay service tax as arbitrary' illegal and unconstitutional} and consequently^{direct the 1sr Respondentto refund all amounts deducted from}

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the Petitioners birrs in respect of the 4.12ok service tax of the said works and not to deduct in the future, any amounts in respect of service tax.

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!.A.NO:1 OF 201 3 (WPMP.NO:30130 OF 20 13)

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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 1't Respondent not to deduct service tax on the running bifls and finar bills of the Petitioner in respect of the works alotted to the petitioner in Pranahitha Chevella Lift lrrigation Scheme link lV _ package No.1 1 , pending disposal of the writ petition.

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Counsel for the Petitioner : SRI AVINASH DESAI

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!9yLs9!to-r lne^{Respondent Nos.1to3:Gp FORtRRtcATtON} AND COMM AREA DEV / SRI S.RAHUL REDDY, SPL G.P

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g:yls:lfo.r !h9 Respondent No.4 : Gp FOR F|NANCE & PLANNING / SRI S.RAHUL REDDY, SPL G.P

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W.P.NO: 28264 OF 2Oi9

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Between:

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M/s MEIL - sEW - ABB -AAG (JV), s-2 Technocrats rndustriar Estate Baranaoar. Hyderabad, s0o082. represented oi'itJ autn.ri.ei-;6r;;ft'il",'il ;: X ffiHH:;i Reddy.

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.....PETITIONER

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AND

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1 State of Telangana, Represented by its Special Chief Secretary, lrrigation and command Area Development Depdrtmeni Hvoeraoio, ieiingana.

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2 ii{:ti^{j'ilf [iy:]':?ffi !Jts:ry.ff&?i"?fl,3,:?3ffi} ::'e^j8ff lH"*' chandatapur Mandat, Siidipei, reians;i_ sd2i05.- " ' '

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Executive Engineer, lrrigation a.F C]q Department,, Kateshwaram project _ Link tv -^packaqe 12. 6nstrucrion DivisioriN;.i, F;itaiutta, Cnanoalalii' '^-"vY

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Mandal, Siddipet, Tetangana - SO2iOj.

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Assistant Pay and Ac@unts Officer, MIG-1,, Housing Board Colony, Above Punjab Nationat Bank, Siddipet, rer'anginj:l[2i[3' --

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.....RESPONDENTS

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Petition Under A..icre 226 of the constitution of rndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a writ order or direction more particurarry one in the nature of

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-l

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Writ of Mandamus, declaring^{the action of the Respondents in issuingthe} lmpugned Letter No.EE/KP/CD1/SDPT/^{DBI P.121979,daled28-1O-2O19 seeking} to recover amounts that were already^{paid to petitioner basingon Governmentof} India's notification No.41l200g^{- ServiceTax dated 23'd October 2009, also} seeking to recover amounts towards^{service tax for the duration between} January 2016 to December 2016,^{in respect of the worksallotted to the Petitioner} in Dr. B.R. Ambedkar Pranahitha^{ChevellaLift lrrigation Scheme link - lV now} renamed as Kaleshwaram Project^{- Link lV - PackagpNo. 12, as arbitrary,illegal} and unconstitutional, consequently^{direct the Respondentsto refundall amounts} wrongly deducted towards service^{tax from the Petitioners bills more particularly} from 49th RA Bill⁽ⁱⁿ May, 20171 lo^{a tune of Rs.18,49,923/-' 50thRA Bill (in} June, 2017) to a tune of Rs.4,92,702l-,^{51stRA Bill (in July2ol 7) to a tune of} Rs.2,68,341/-. to not deduct or^{recover any amounts in the futurefrom running} bills, final bill of the^petitioner, towards^{service tax,} I.A.NO:1 OF 2019

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Petition Under Section 151 CPC^{praying that in the circumstances stated} in the affidavit filed in support of the^{petition, the HighCourt may be pleased to} restrain the Respondents 1 to^{4 not to deductor recover any amounttowards} service tax more^{particularly pursuantto the impugned letter No. EE/} ICP/CD1/SDPTtDBlP.121979 dated^{28-10-2019issued by 3rd respondentfrom} the running bills and final bill of the^{Petitioner in respect of the proiectnamely} Dr.B.R. Ambedkar Pranahitha Chevella^{Lift lrrigation Schemelink -lV now} renamed as Kaleshwaram Project^- Link^{lV - PackageNo. 12 pendingdisposal of} this writ petition.

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Counsel for the Petitioner:^{SRI AVINASHDESAI}

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Counsel for the Respondent Nos.1to3:GP^{FOR IRRIGATIONANDCOMMAREA} DEV / SRI S.RAHUL REDDY, SPL^G.P

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Counsel for the Respondent No.4^{: GP FOR FINANCE& PLANNING/} SRI S.RAHUL REDDY, SPL^G.P

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W.P.NO: 28860 OF 2019

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Between:

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M/s HCC - MEIL - BHEL (JV), Flat No. 302, B Block, Prestige Rai towers, opp^to NIMS, Panjagutta, Hyderabad 500082. represented by its authorized^{representative,} Mr. K. Seshagiri Rao.

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.....PETITIONER

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AND

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State of Telangana, Represented by its Special Chief Secretary, lrrigation and Command Area Development Department Hyderabad, Telangana.

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Superintending Engineer, lrrigation And CAD Department, Kaleshwaram Proiect - Link lV - Package-10, Construction Circle No.1, Pallagutta, Chandalapur Mandal, Siddipet, Telangana - 502103.

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Executive Engineer, lrrigation And CAD Department, Kaleshwaram Proiect - Link lV^- Package 10, Construction Division No.1, Pallagutta, Chandalapur Mandal, Siddipet, Telangana - 502103.

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Assistant Pay and Accounts Officer, MIG-1, Housing Board Colony, Above Punjab National Bank, Siddipet, Telangana - 5O21O3.

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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 more particularly one in the nature of Writ of Mandamus, declaring the action of the Respondents in issuing the lmp_usned Letter No. EE/KP/CD1/SDPT/ DB/ P.101978, daled 2811O12O19 *ilt to recover amounts that were already paid to petitioner basing on Cd$Tnment of lndia's notification No.4112009 - Service Tax dated 23'd October 2009, also seeking to recover amounts towards service tax for the duration between January 2016 to December 2016, in respect of the works allotted to the Petitioner in Dr. B.R. Ambedkar Pranahitha Chevella Lift lrrigation Scheme link - lV now renamed as Kaleshwaram Project - Link lV - Package No.10, as arbitrary, illegal and unconstitutional, consequently direct the Respondents to not deduct or recover any amounts in the future from running bills, final bill of the petitioner, towards service lax.

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I.A"NO:1 OF 2019

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Petition Under Section 151 CPC praying that in lhe circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to restrain the Respondents 1 to 4 not to deduct or recover any amount towards

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service tax more particularly^{pursuant to the impugnedletter No. EEIKPICDI|} SDPT/DBiP.1Ol978 dated 28l1ot2o1g^{lssued by 3'd respondentfrom the running} bills and final bill of the Petitioner^{in respect of the project namely Dr'B.R'} Ambedkar Pranahitha Chevella Lift lrrigation^{Scheme link - lV now renamed as} Kaleshwaram Project - Link lV - Package^{No.10 pending disposalof this writ} petition.

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Counsel for the Petitioner : SRI AVINASH^DESAI

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Counsel for the Respondent Nos.lto3:GP^{FOR IRRIGATIONAND COMMAREA} DEV / SRI S.RAHUL REDDY, SPL^G.P

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Counsel for the Respondent No.4^{: GP FOR FINANCE& PLANNING/} SRI S.RAHUL REDDY, SPL G.P

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The Court made the following COMMON^ORDER

HONOURABLE SRI JUSTICE B. VIJAYSEN REDDY

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W.P. Nos.24483 OF 2013 28264 AND 28860 0F 2019

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COMMON ORDER: (oRAL)

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Mr. Avinash Desai, learned senior counsel appearing for the

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petitioners, submitted that subject matter in all these writ petitions is covered by the common order of this Court in W.P. Nos. I 09 I 7, 10387, 10414 and 14210 of 2020 dated 15.03.2022, and the same is not disputed by Mr. S. Rahul Reddy, leamed Special Government pleader appearing for the respondents

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Therefore, following the common order in W.P. Nos. I 091 7, 10387, 10414 and 14210 of 2020 dated 15.03.2022, in rerms thereof, these writ petitions are allowed. A copy of the said common order

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shall be annexed to this order. No order as to costs.

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As a sequel thereto, miscellaneous applications, if any, pending

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in these writ petitions stand closed.

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/ITRUE^COPY//

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SD/.N. SRIHARI ASSISTANT^REGlsyiAR ir'

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SECTION^OFFICER