Writ petitions by a road transport corporation challenging VAT assessment and penalty orders were dismissed as infructuous on the corporation's own intimation that the cases had become infructuous, with liberty to seek revival if anything subsisted.
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.
[3446 ]
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HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction)
WEDNESDAY, THE NINETEENTH DAY OF MARCH TWO THOUSAND AND TWENTY FIVE
PRESENT
THE HONOURABLE THE ACTING_CHIEF JUST.ICE SUJOY PAUL AND THE HONOURABLE SMT JUSTICE RENUKA YARA
WRIT PETITION NOS: 15tt33, 15506 & 15546 OF 2010 AND 94. 97 & 103 OF 2011
W.P.NO: 15433 OF 201
Between:
M/s. Andhra Pradesh State Road Transport Corporation, Bus Bhavan, Musheeraba; Hyderabad,rep by its Deputy Chief Accounts Officer, Sri. N. Ramesh. ...PETtTTONER AND
...BE9PONDENTS
Petitipn under Artiole 226 at the Constitutiqn of lndiapraying thatin the circumslanQes stated in the affidavit filed therewith, the High Oourt maybe pleased to issue wri{ or grder or direglion particularly one in the nature of writ of Certiorari after calling for the recqrds andquash the impugned Assessmentof Value Added Tax in Form VAT 305, dated 15.05.2010 for theyear 2006-07, passed by the first respondent.
l.A. NO: 1 F 2010 MP. NO: 19438 OF 20't0
Petition under Section151 CPC praying that in the circumstances stated in the affidavit filed in support of thepetition, the High Courtmay be pleased grant stay qf collqction of the disputed Advertisement Tax of Rs.83,63,375/arising inpursuance of the Assessment of Value AddedTax in Form VAT305, dated 15.05.2010 for theyear 2006-07, passed by the firstrespondent
LA. NO: 1 OF 2t
PMP. NO: 107 OF 20111
Petition Lrnder Section 151 cPC praying that in the circumstances stated in the affidavit 'iled in support of the petition, the High Court mrry be pleased to grant stay of rll f .rrther proceedings dated 23.12.2010 pencling disposal of WPMPNo 4I 73 I ol 20 1 0 in WPNo. 1 5433 of 2010
Counsel for the Petitioner: SRt S.SURIBABU FOB SRI S.KR|SHNA MURTHY Counsel for the Respondent Nos.1 TQ 3: SRI A.RAMA KRISHNA REDDy, Jr. SC FOR ITD
Gounsel for the Respondent No.4: SRt_c-4?!.|!qyEEN KUMAR, Dy. SOLICITOR GENERAL OF INDIA
W.P.NO: 15506 OF 2010
Between:
M/s. And hra Pradesh State Road Transpgrt Corporation, Bus Bhavan. Musheeraba, rlyderabad, rep by its Deputy Chief Account; Officer, Sri. N, Ramesh.
...PET|ITONFB
AND
Petition u rder Articre 226 of the constitution of lndia praying thgt in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue wr t or order or directton particularly one in the nature of writ of certiorari after c allin I for the records and quash the impugned Assesqment of Value Added T:x ir Form VAT 305, dated 15.0b.2010 for the year 2OO7-OB, passed by the fin;t res;pondent.
l.A. NO: 1OF 20'r0(w PMP. NO: 19532 OF 2010)
Petition under liection i51 cpc praying that in the circumstances Qtated in the affidavit filed in support of the petition, the High court may ber pieased grant stay of collection of tre disputed Advertisement rax of Rs.91,31.125l- arising in
pursuance of the Assessment of Value Added Tax in Form VAT 305, dated 15.05.2010 for the year 2007-08, passed by the first respondent
l.A. NO:'l OF 2011(WPMP. NO: 108 OF 2011)
Petition under Section 151 CPCpraying thatin the circumstances statedin the affidavit filed in support of the petition, the High Court may bgpleased grant stay of all fudherprQceedings dated 23-12-2010 WP lVlP No 41719,41720 & 41734 qf 20'10 in WP No.1f,546,1550Q & 154a3 of 2010.
Counsgl for the Petilioner; SRI S.SURIBABU FOB SRI S.KRISHNA IIURTHY pounsel for !l1e Reiponlgnt Nos.1 TO s: QS! A.RAU4_!$LSHNA REPDY, Jr. Sc FOR rrg
pounsel for the Respondent No.4; SBf cAD! EE4VEE!! {UMABIP-{1 SOLICIJOB GENERAL OF INPIA
W.P.NO:'15546 OF 2010
Eetweqn:
M/s. AndhraPradesh $tateRoad fransport Qorporation, QusBhavan, Musheeraba, Hyderabad, rep,py its Qeputy Chief Accounls Qfficet, Sri. N, Ramesh.
"'FETITIoNER ANq
Petition under Artiqlg 226 of tle Cqnstitution of Indiaprayilg that in the circqmgtances stated in the affidavit filed therewith, theHigh Courtpay be pleased to issue writ or order or direction particularly one in the nature of writ of Certior4ri after calling for the records andquash the impugned Asses$ment of Value Added Tax in Form VAT 305, dated 15.05.2010for the year2008-09, passed by the first rgspondent.
LA. NO: 1 OF 2 9_1_01 VI/PMP. NO: 19575 OF 2010)
Petition rnder Section'15'1 CPC praying that in the circurrrstances stated in the affidavit file d in support of the petition, the High Court may be pleased grant stay of collection of the disputed Advertisement Tax of Rs.1 ,09 33,6-25l- arising in pursuance of .he ,Assessment of Value Added Tax in Form VA1- 30!, dated 15.05.2010 for ihe y'ear 2008-09, passed by the first respondent.
l.A. NO: 1 OF 2 01 1( WPMP. NO: 106 OF 2011)
Petition under Section 151 CPC praying that in the circumstances Slatgd in the affidavit fileJ in'support of the petition, thg High Cou( may be pleaFed to g!:an! gtay gf all furtlrerproceqdingq dt ?3-12 2010 pgn(ing dispqsat qf WPMP.No.417 9/2010 in WP.No.1554612010.
Counsel for ther Petitioner: SRI S.SURIBABU FOR SRI S.KRISHNA IIIURTHY Counsel for thc Respondent Nos.1 TO 3: SRI A.RAMA KRISHNA REPDY, Jr. SC FQR ITD QounselfortheRespondentNo.4:sRl^Gf 1?_l|!{VE^E_I.5_uIIAI.:?.1t.SOLICITOR GENERAL OF,INDIA
W.P.NO:94OF 2011
Between:
M1s. Anclhra Pradgsh State Road Transport Corporation, Bus Bhavan, Musheerzrbad Hyderabad, rep. hy its Deputy Chief Accounts Qfficer, Sri. N, Rpmesh.
,"PETITIONER AND
Petition I nder Article 226 of lhe Constitution of lndia praying that in the circumstances r;tated in the affidavit filed therewith, the High Court may be pleased to issur: wr t, order or direction particularly one in the 'lature of writ of certiorari after :alling for the records and quash the impugneri penalty order dated 23.12.201 0 ir TIN No.28650135714t 2007-oB passed by the first respondent
for the assessmentperiod 2O07-OB undersection 53(1)(ii) of the APVATAct in levyingpenalty of Rs.22,82,7811-
l.A. NO: 1 OF 2011(WPMP. NO:1'12 OF20111
Petition under Section 151 CPCprayingthat in tfiq cirqumst?nces Ftatqdin the affidavit filedin supportof the petition,the HighCourt may be p,lqased lo graot stay of collection of thedisputed penalty of Rs.22,B?,7811- fortho assessment per:iod 2p07-Q8 arising in pursuance of the Penalty Orderdatqd 23.12.2010in TIN Np.286501357 14t ?QO7-QApassed by the tirgfresqondept pqnQing di=qpos?lof the prit petition.
Counsel for the Petitioner;SRIS.SURIBAEU FORSRI $.KRI$HNAMURTHY Counsel for the Respondent Nos.1TO 3: SRIA.RAMA KRISHNA REDDY,Jr. SC QounserforthqResponoentHo.+:9",.?t"il,ri[t:ff SflllS,?il;o
W.F.NO: 97 O 2 ,|
Between:
M/s. ,AndhraPradesh State RoadTransport Cgrporation' 9W9f'gya.n' Musheerabad, Hyderabad Rep. byits Depuiy Chief Accounts Officer. Sri N' Ramesh
"'PErlTloNER
ANq
Petitian under Article 226 of theConslitutionof lndia praying that in the circumstances stated in theaffidavit filed therewith,the High cgurt maybe pleased to issue writ order or directionparticularlyone in the nature of writ of certiorari after callingfor the records and quashthe ir.npugned pgnalty qrderdt. 23.12.2910 in TIN No.2865013571412008-09passedby the first respon(entfqr the assessmentperiod 2008-Og under Seclion53 (ixii) of the AP VAT Act i'l levyingpenaltyof Rs. 27,33,406/-.
i I
LA. NO: 1 OF 2 0111WPMP. NO : 115 OF2011)
Petition rrnder Section 151 CPCpraying that in the circurrstances stated in-.*- -. the affidavit file J in support of thepetition, theHighCourt mayb€) pleased logrant stay of collection o[ the disputedpenaltyof Rs. 27,33,406/-for the assessrnent period f008-09 aris ng in pursuance of thepqnalty order dt. 23 1'2.2010in TIN Nq, 28650135714 r200fl-09passed by thefirst respQndentpendinll disposal of the Writ petition.
eoqnse! for the Petitioner: SRI S.SURIBABU FOB SRIq.KRl$HNA UUBIHY Ceunse!for thr: Respondent Nos.1 TO 3: SRI A.RAUIIIEHNA BEDDY,Jr, 9Q ' FOB ITD
Cgunsel forr thr: Respondent No.4: SRI GADI PRAVEEN KUMAR,Dy. SOLICITOR GENERAL OF INPIA
W.P.N : 103 OF 2011
Between:
M/s. Anrlhra Pradesh State Road Transport Corporaticrn, Bus Bhavan, Musheer;rbad, Hyderabad Rep by its Deputy Chief Accou rts Officer, Sri N. R9me9h ,.,PETIIIOIIEE AND
Petition under Article 226 of the Constitution of lndia prayilg thqt in tfe circumstances stakrd in the affidavit filed therewith, the High Court may be pleased to issle lv'it order or direction particularly one in the nature ef writ of Certiorari after callirrg for the records and quash the impugned penalty qrdqr dt, 23.12.2010 in--lN I'lo. 2865013571412006-07 passed by the fin;t respoqden! {oJ the assessment period 2006-07 under Section 53 (ixii) of the AP VAT Act in levying penalty tf R:;. 20,90,8441-.
l.A. NO: 1 OF 2011(WPMP.NO: 121 OF 2011)
Petition under Section 151 CPCprayingthat in the circumstances statedin the affidavit filed in support of thepetition, the High Court maybe pleasedgrant stay of collection of the disputddpenaltyof Rs-20,90,8441-tor the assessment period 2006-07 arising inpursuance of thepenalty order dt. 23.12.2Q10in TIN Nq' 28650135714t2OO8-07 passed bY th-e fir91 lgspondent pending $ilOosglof 1ne Writpetition.
Coqnsel for thePetitioner:SB! S.SURIBABU FOR SR!S,KRISHNA MURIHY isu"""itoi ine nespondentNos.1 TO 3: sRl A RAMAfGIQHNABEDDY'iJr, sG Counsel for the RespondentNo.4: SRI GADI PRAVEEN.K-UMAL?J:. SOLICITOR GENERALOF INDIA ^
The Caurt made the following:COMMON ORDER
I
THE HON'BLE THE ACTING CHIEF JUSTICE SUJOY PAUL AND TI{E HON'BLE SMT. JUSTICE RENUKA YA,RA
WRIT PETITION Nos. 15433 15506 & 15546 of 2O1O and 94 97 & 1O3 of2O11
COMMQI{p_@EB per the Hon'ble the Acting Cl'tief .Iustice: f:ujoll Paut):
Siri S. Suribabu, learned counsel represents
Sri S.(rishna Murthy, learned Standing counsel for the petitione :- C orporation and Sri A. Rama Krishna Reddy, learned Junior StanCing Counsel for Income Tax Department, for the responde ntls,)-lncome Tax Department
2 I e lhese matters, the Telar-rgala State Rcad Transport Corporat ion has filed a letter dated 1 I .O9 .2019 which reads thus:
TI' -ANGANA STATE ROAD TRANSPORT CORPO]IATION
No.ll 1 / 785(GEN) /20 1g-LD ll .(t9.2019.
O/o the It'lar1a ging Director Bus Bhavar-r. Msrd: FfYD. I )ated:
IL
The Ho: bJe Registrar (Judiciary), HiglL Corrrt for the State of Telalgana HYtIERI.BAD.
Sir,
II
Sub:-SUITS: Writ Petitions become infructuor ts_Submission of list-- Reg
This is to submit that as a measure to reduce the number of
penrlinl; cases, the records at our ofhce have been verihed ald it is
2
found that some cases which are likely to become infructuous are pending from several years. A list of such cases is enclosed herewith, with a request to ar:range to list thern beforethe Hon'b1e Court.
Encl: as above
Yours faithfully,
SENIOR LAW OFFICER
Interlocutory applications, if anypending,shall also
stand closed.
SD/-MOHD. ISMAIL EPUTY REGISTRAR
//TRUE COPY//
SECTION OFFICERt
To, \ 1 One CC to SRI S.KRISHNAMURTHY,Advocate [OPUC] 2 One CC to SRI A.RAMAKRISHNA REDDY, Jr. SC FORITD [OPUC] J One CC to SRI GADI PRAVEEN KUMAR,Dy. SOLICITOR GENERALOF rNDrA IOPUC] 4 Two CD Copies PSK. bs w
,l
I I i I I I I I
t I i I I I I
HIGH COI'RT
DATED:1!110312025
COMMON ORDER
WP.Nos.15433, 15506 & 15546 ot 2010 AND 94, 97 & 103 0F 2011
2- HE STA 16..
:)
I ,s(>
I 1s APR 2025
.Jr-:'n:
DISMISSING THE WRIT PETITIONS AS INFRUCTUOUS WITHOUT COSTS
,d
3 provisions across 3 enactments
M/s. Andhra Pradesh State Road Transport Corporation
Assistant Commissioner (CT)(LTU), Secunderabad Division, Hyderabad
Commissioner of Service Tax, Hyderabad-II Commissionerate
Commissioner of Commercial Taxes, Andhra Pradesh
Union of India
Sujoy Paul
Renuka Yara
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
