M/s.Shri Siddi Vinayaka LeiSures Private Limited Vs The Joint Commissioner (St)

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t34461

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

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TUESDAY, THE EIGHTH DAY OF APRIL TWO THOUSAND AND TWENTY FIVE

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PRESENT

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THE HONOURABLE THE ACTING CHIEF JUSTICE SUJOY PAUL . AND THE HONOURABLE SMT JUSTICE RENUKA YARA

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WRIT PETITION NO: 17258 OF 2023

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Between:

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M/s. Shri Siddi Vinayaka Leisures Private Limited, Plot No.2/1 and 212, Sector-ll, Survey No.64, Phoenix Tower Huda Techno Enclave, Madhapur, Hyderabad - 500 081. State of Telangana. Rep. by its Director Mr.K.S.Prasad

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...PETITIONER

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AND

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1- The Joint Commissioner (ST), Hyderabad Rural Division, Hyderabad.

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The Commercial Tax Officer-|, Enforcement Wing, Hyderabad.

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The Assistant Commissioner (ST), Madhapur-l Circle, Hyderabad.

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The State of Telangana, Rep. by its Principal Secretary, Revenue^(CT-ll) Department, Telangana Secretariat, Hyderabad.

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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 Writ of Mandamus or any other appropriate Writ or Order or direction declaring the action of the 1st Respondent in^passing the ex^parte Revision Proceedings daled 0410712022 under Section 32⁽²⁾ of the Telangana Value Added Tax Act 2005 is violation of^principles of natural^{justice, barred by} limitation, without^jurisdiction and consequently set aside the^Revision Proceedings of the 1st Respondent, dated 0410712O22 as null and^{void,not valid in} the eyes of lary, .

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lA NO: 1 OF 2023

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Petition under Section 15'l CPC^praying that in the circumstances^statedin the affidavit filed in support of the^petition, the High^{Court maybe pleasedto} suspend the operation of the Revision Proceedings of the^{1st Respondent, dated} O4tO7l2O22^passed ex-parte, for the tax^{periodfrom Novembet,2014 to August,}

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2016 under the TVAT Act, 2005, pending disposar of the above u,/rit petition, as otherwise, the petitioner would be put to severe loss and hardship.

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Counset for the peritioner: SRt G.N.9.SHANKAR FOR SRt MUKTINUTALA,ATT counserrortheResponr""",.H_T.tiXH'y^[ffi,il"^";;;;'^'^ SRI SWAROOP OORILLA. SPr-.'CP rON STATE TAX

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The Court made the following: ORDER

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THE HON'BLE TIIE ACTING CHIEF JUSTICE SUJOY PAUL

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AI'[D

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THE HON'BLE SMT. WSTICE RENUKA YARA

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IPRIT PETITION No.17258 of 2o23

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ORDER: (Per tlrc Hon'ble the Acting Chief Justice Sujog paul)

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Sri G.N.G.Shankar, learned counsel representing Sri M.Ramachandra Murthy, learned counsel for the petitioner and Sri T. Chaitanya Kiran, learned Assistant Government Pleader representing Sri Swaroop Oorilla, learned Special Government

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Pleader for State Tax appearing for the respondents.

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With the consent, frnally heard

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Learned counsel for the parties, at the outset, Iairly submit that the similar point involved in this case is squa-rely covered by the common order.passed by a Bench of this Court in M/s. Sr,i Sri

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Engineering Works v. Deputy Commissioner (CTf, Begumpet Division, Hyderabadl, whiih was upheld by the Supreme Court in

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State of Telangana v. Tirumala Constructions2. Considering the

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tl2o22) lO4 G S.T-R. 51 (Telangana) '1^{2023 SCC Online SC 1376}

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2

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similar vierv taken in M/s. Sri Sri Engineering Works (supra), the impugned order may be set aside.

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In view ,r[ the consensus arrived at and in vieu of the order passed b1, this Court in M/s. Sri Sri Engineering Works (supra), the impugnerl order dated 04.07.2022 is set aside.

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5' Accordingly, the writ petition is alrowed. No order as to costs

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Miscelletneous petitions pending, if any, shall stand closed.

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SD-K.SREERAMA MURTHY D R

To

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1 . The Joint Comnlissioner(ST), Hyderabad Rural DiviJlon, Hyderabad. 2. The Commercial Tax Officer-|, Ehforcement Winq. Hvdeiab'aO. 3. The Assistant Commissioner (ST), Madhapur_t C'irctei, HyOeiiOaO. 4. The Principal Secretary, Revenu6 (CT-ll) Departmeni, %trngin, Secretariat, lyderabad^{State of Telangana.} 5. Q-r|e CC to SRr \4UKT|NUTALAPAT| RAMACHANDRA MURT'{Y, Advocate loPUcl 67. . One Two CD CC to CopiesSRt SWAROOP OOR|LLA, SpL. Gp FOR STATE lAX [OPUC] PSK. LS Ft-

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HIGH COURT

DATED:0810412025

ORDER

WP.No.17258^{of 2023}