Tax revision cases under the APGST and APVST Acts against Tribunal orders were disposed of after counsel reported the petitioner company had gone into liquidation, with liberty to revive the cases if the grievance survives.
Liberty to revive the tax revision cases if the grievance survives; disposed without costs.
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.
IN THE HIGH COURTFORTHESTATE OF TELANGANA AT HYDERABAD
TUESDAY,THE TWELFTH DAY OF AUGUST TWO THOUSAND AND TWENTY FIVE
PRESENT
THE HONOURABLE SRI JUSTICE P.SAM KOSHY
THE HONOURABLE SRI JUSTICE SUDDALA CHALAPATHI RAO
TAX REVISION CASE Nos: 208 209 211 224 225 and 232 ot 2009
T.R.C.No. 208 of 2009
Tax Revision Case under Section 34 (1) ( See Rule 45 ) APVST Act to revise the order dated 01-04-2009 passed in T.A.No. 969 of 2007 on the file of the Sales Tax Appellate Tribunal, Andhra Pradesh, Hyderabad.
Between:
M/s. Klen and Marshalls Manufactures & Exporters Pvt. Limited, Hyderabad.
...PETITIONERY Appellant
AND
The State of Andhra Pradesh, Represented by its State Representative STAT , Nampally, Hyderabad.
...RESPONDENT/ Respondent
Counsel for the Petitioner: Ms. HARSHANA REDDY, REPRESENTING SRI. T. BALA MOHAN REDOY
Counsel for the Respondent:
TAX REVISION CASE NO: 209 OF 2009
Tax Revision Case under Section 22 (1) ( See Rule 40 ) APGST Act to revise the order dated 01-04-2009passed in T.A.No. 967 of 2007 on the file of the Sales Tax Appellate Tribunal, Andhra Pradesh, Hyderabad.
Between:
M/S. KLEN AND MARSHALLS MANUFACTURES AND EXPORTERS, LiMitEd, Hyderabad.
...PETITIONER
''g:1'
AND
The State of Andhra Pradesh, Rep. by its State Representat,r,,r. STAT, Nampally, ... I1::SPONDENT Hyderabad.
Counsel for the Petitioner: Ms. HARSHANA REDOY, REP 1::SENTING SRI. T. BALA MOHAN REDDY
Counsel for the Respondent:
TAX REVISION CASE NO: 21 1 OF 2009
Tax Revision Case under Section 22 (1) ( See Rul,: 40 ) APGST Act to revise the order dated 01-04-2009 passed in T.A No. 17211 )f 2004 on the file of the Sales Tax Appellate Tribunal, Andhra Pradesh, Hyderabarl.
Between:
tr4/s Klen And tt/larshalls [Vlanufactures and Exporters: vl. Ltd, Hyderabad
...PETITIONER
AND
The State of Andhra Pradesh, Rep. by its State Representalire . STAT, Nampally, ...tltiSPONDENT Hyderabad.
Counsel for the Petitioner: Ms. HARSHANA REDDY, REPtIE:SENTING SRI. T. BALA MOHAN REDDY
Counsel for the Respondent:
TAX REVISION CASE NO: 224OF 2009
Tax Revision Case under Section 22 (1) ( See Rule 4(l ) APgST Act to revise the order dated 01-04-2009 passed in T.A.No. 348 of 2004 rr the file of the Sales Tax Appellate Tribunal, Andhra Pradesh, Hyderabad.
Between:
M/s.Klen And tvlarshalls Manufactures and Exporters F,,,1 Ltd, Hyderabad
.,.PETITIONER
AND
The State of Andhra Pradesh, Rep. by its State Representative. STAT, Nampally, ...RESPONDENT Hyderabad.
Counsel for the Petitioner: Ms. HARSHANA REDOY, REPRESENTING SRI. T. BALA MOHAN REDDY
Counsel for the Respondent:
TAX REVISION CASE NO: 225 OF 2009
Tax Revision Case under Section 22 (1) ( See Rule 40 ) APGST Act to revise the order dated 01-04-2009 passed in T.A.No. 968 of 2007 on the file of the Sales Tax Appellate Tribunal, Andhra Pradesh, Hyderabad.
Between:
tvl/s .Klen And Marshalls Manufactures and Exporters Pvt. Ltd, Hyderabad
...PETITIONER
AND
The State of Andhra Pradesh, Rep by its State Representative. STAT, Nampally, ...RESPONDENT Hyderabad.
Counsel for the Petitioner: Ms. HARSHANA REDDY, REPRESENTING SRI. T. BALA MOHAN REDDY
Counsel for the Respondent:
7
TAX REVISION CASE NO: 232OF 2009
Tax Revision Case under Section 22 (1) ( See Rr-l.l 40 ) APGST Act to revise the order dated 01 -04-2009 passed in T.A.No. 1724 cf 2004 on the file of the Sales Tax Appellate Tribunal, Andhra Pradesh, Hyderaba,:.
Between:
M/s .Klen And [/larshalls fvlanufactures and Exporters t,r, I Ltd, Hyderabad
...PETITIONER
AND
The State of Andhra Pradesh, Rep. by its State Representa. vr . STAT, Nampally, Hyderabad. .. I?I:ISPONDENT
Counsel for the Petitioner: Ms, HARSHANA REDDY, REPITI::SENTING SRI. T. BALA MOHAN REDDY
Counsel for the Respondent:
The Court made the following COMMON ORDER:
w
HONOI'RABLE SRI JI'STICE P.SAM KOSHY AND
HON'BLE SRI JUSTICE SIIDDALI\ CIIALAPATHI RAO
TA)( REVTSION CASE NOS.208, 209, 2LL, 224, 225 & 232 0F 2009
COMMON ORDER: (per Hon'ble Si Justice P.Sam Koshg)
Ms. Harshana Reddy, learned counsel representing Mr. T.Bala Mohan Reddy, learned counsel for petitioners on record, submits that for the last couple ol days, she has been making efforts to contact the petitioner's establishment, but in spite of best efforts, she has not been able to contact them. As per her instructions, the petitionercompany has since gone into liquidation and perhaps that would bc said reason, there u,as no rcsponse from the petitioncrs'side.
Pending miscellaneous applications, if any, shall stand closed.
Sd/. K. SRINIVASA RAO OINT REGISTRAR
//TRUE COPY//
CTION OFFICER
To,
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HIGH COURT
DATEO:1210812025
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COMMON ORDER
TAX REVISION CASE Nos: 208 209 211 224 225 and 23
!l1tf2009
DISPOSING OF TH[,'I'AX REVISION CASES
WITI]OTJT COSTS
1 issue framed by the court
Should the tax revision cases be disposed of given the petitioner company has gone into liquidation and counsel cannot contact it?
2 provisions across 2 enactments
M/s. Klen and Marshalls Manufactures & Exporters Pvt. Limited, Hyderabad
The State of Andhra Pradesh, Rep. by its State Representative STAT, Nampally, Hyderabad
P.Sam Koshy
Suddala Chalapathi Rao
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
