M/s. Devi Enterprises, Vs The Assistant Commissioner (St)

fVl/s. Devi Enterprises, P.No.5, H.No.1-5-914, Father Balaiah Nagar, Old Atwal, Secunderabad 500010, State of Telangana. Rep. by its Proprietor, Ir/r. Thaniparthy Vengal Rao.

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...PETITIONER

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AND

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1 The Assistant Commissioner (ST), Ir/alkajgiri - lll Circle, Malkajgiri Division, Hyderabad, Telangana.

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2 lndian Overseas Bank, Loyola Academy, Aiwal, Hyderabad

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3 The State of Telangana, Rep. by its Principal Secretary, Revenue (CT) Department, 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 Wirt of Mandamus or any other appropriate Writ or Order or direction declaring the actron of the 1 Respondent in passing the Exparte Assessment Proceedings, daled O4.07.2020 for the tax period 2O14-15 under the Telangana Value Added Tax Act, 2005, without serving Notices and without granting sufficient opportunity of being heard to the Petitioner, as arbitrary, contrary to law, barred by limitation for the tax period 2014-15, the same is in violation of principles of natural justice, without jurisdiction and consequently set

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aside the Exparte Assessment Proceedings of the t respondent, dated 04 07 2020.

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lA NO: 1 OF 2024

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Petition under Section 151 CPC prayrng that in the^{,; 'cunrstances} stated in the affidavit f iled in support of the petition, the High Co.r 1 may be pleased to grant stay of all further proceedings, in pursuance of t re Frnal Assessment Proceedings of the 1st respondent daled 04.Ol .2O2O. ncluding Attachment Notice, dated 12.11.2022 issued by the lst respondent r the 2nd respondent Banker of the Petitioner, for the tax period 2014-15, under /alue Added Tax Act, 2005, pending disposal of the above Writ Petition, as otherv ise, the Petitioner will be put to severe loss and hardship.

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lA NO: 2 OF 2024

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Petition under Section 151 CPC praying that in the c i cumstances stated in the affidavit filed in support of the petition, the High Court rr ry be pleased to take on record the better affidavit together with material pape^-: f iled herewith along with the affidavit filed in support writ petition in the interest of JUStice and equity, as otherwise, the petitioner will be put to irreparable loss ar r ha rdship.

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Counsel for the Petitioner : SRI SHAIK JEELANI BASHA

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counser ror the Respono""' B'll3;:[ffi16[,1ffi l',f Ea srArE rAx

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Counsel for the Respondents No.2

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W.P.No.26177 OF 2024

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Between

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M/s. Devi Enterprises, P.No-5, H.No.l-5-914, Father Bala r r Nagar, Old Alwal, Secunderabad -500010, State of Telangana. Rep. by its Pror)^,etor, l\rlr. Thaniparthy Vengal Rao.

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...PETITIONER

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AND

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1 The Assrstant Commissioner (ST), tt/alkajgiri - lll Circle lalkalgiri Division, Hyderabad, Telangana.

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2 Indian Overseas Bank, Loyola Academy, Alwal, Hyder: t ad

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The State of Telangana, Rep. by its Principal Secretary, Revenue (CT) Department. 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 fVlandamus or any other appropriate Writ or Order or direction declaring the action of the^'l st Respondent in^passing the Exparte Asseisment Proceedings, dated 04.07.2020 for the tax period 2015-16 under the Telangana Value Added Tax Act, 2005, without serving Notices and without granting sufficient opportunity of being heard to the Petitioner, as arbitrary, contrary to law, barred by limitation for the tax period 2015-16, the same is in violation of principles of natural^justice, without iurisdiction and consequently set aside the Exparte Assessment Proceedrngs of the lSt respondent, dated 04 07.2020.

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lA NO: 1 OF 2024

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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 grant stay of all further proceedings, in pursuance of the Final Assessment Proceedings of the 1st respondent daled 04.07 .2020, including Attachment Notice, dated 12.11.2022 issued by the 1st respondent to the 2nd respondent, Banker of the Petitioner, for the tax^perrod 20'15-16, under Telangana^Value Added Tax Act, 2005, pending disposal of the above Writ Petition, as otherwise, the Petitioner will be put to severe loss and hardship.

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lA NO: 2 OF 2024

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Petition under Section 151 CPC praying that in the circumstances statedⁱⁿ the affidavit filed in support of the^petition, the High Court may be^{pleased to take} on record the better affidavit together with material^papers filed^{herewith along} with the affidavit filed in support writ petition in the interest of^justice and equity, as otherwise, the petitioner will be^put to irreparable loss and hardship.

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Counsel for the Petitioner : SRI SHAIK JEELANI BASHA

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counser ror the Respondents Nor&3 : iltt3t6[fllil ;fFa- srArE rAx

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Counsel for the Respondents No.2 :

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W.P.No.26187 OF 2024

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Between:

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\ll{1,^{Ogvi Enterprises,P No.5, H.No.l-5-9.14,FatherBzrl riah Nagar, Otd Alwal,} Secunderabad - 5000 i 0, State of Telangana. Rep ty its Froprietor, Mr. I haniparthy Vengal Rao.

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...PETITIONER

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AND

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1 The Assistant commissioner (sr), Malkajgiri - lI circle. vlarkajgiri Division, Hyderabad, Telangana.

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2 lndian Overseas Bank, Loyola Academy, Alwal, Hyder: I ad.

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3 The State of Telangana, Rep_ by its principal Secretary. Revenue (CT) Department, Hyderabad.

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.RESPONDENTS

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Petition under Article 226 of the constitution of lnci praying that in the circumstances stated rn the affidavit filed therewith, the ligh court may be pleased to issue wirt of tturandamus or any other appropri rte Writ or order or drrection declaring the action of the 1st Respondent in assing the Exparte Assessment Proceedings, dated 04.07.2020 for the tax per c I 2013-i4 under lhe Telangana Value Added rax Act, 2005, without serving Jotices and without granting sufficient opportunity of being heard to the pet .ioner, as arbitrary, contrary to law. barred by rimitation for the tax period 20' : -14. the same is rn violation of principles of naturar justice, without jurisdiction r rd conserruentry set asrde the Exparte Assessment Proceedrngs of the^.l st respondent, dated 04 07 2020

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lA NO: 1 OF 2024

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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 grant stay of all further proceedings, in pursuance of the Final Assessment Proceedings of the 1St respondent dated 04.07.2020, including Attachment Notice, dated 12.11.2022 issued by the 1st respondent to the 2nd respondent Banker of the Petitioner, for the tax period 2013-14, under Value Added Tax Act, 2005, pending disposal of the above Writ Petition, as otherwise, the petitioner will be put to severe loss and hardship.

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lA NO: 2 OF 2024

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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 take on record the better affidavit together with material papers filed herewith along with the affidavit filed in support writ petition in the interest of justice and equity, as otherwise, the petitioner will be put to irreparable loss and hardship.

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Counsel for the Petitioner : SRI SHAIK JEELANI BASHA

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counser ror the Respondents Nor&3 : i['JtBt6[f[il;f Ea- srArE rAx

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Counsel for the Respondents No.2 ,

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W.P.No.28530 OF 2024

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Between:

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l,4/s. Devi Enterprises, P.No.5 H.No.l-5-914 Father Balaiah Nagar Old Alwal Secunderabad 500010 State of Telangana. Rep. by its Proprietor IVr. Thaniparthy Vengal Rao

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...PETITIONER

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AND

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The Assistant Commissioner (ST), tt/alkajgiri -^{'l 'l '1} Circle Malkajgiri Divrsion Hyderabad Telangana.

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lndian Overseas Bank, Loyola Academy Alwal Hyderabad.

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

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...RESPONDENTS

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Petition under Article 226 of the Constitution of lnc i r praying that in the circumstances stated in the affidavit filed therewith, the -ligh Court may be pleased to issue Wirt of Mandamus or any other approp'i rte Writ or Order or direction declaring the action of the 1"t Respondent in J assing the Ex-parte Penalty Proceedings daled 2710812021 for the tax perio: 2O14-15 under the Telangana Value Added Tax Act 2005 without serving Jotices and without granting. sufficrent opportunity of being heard to the F t trtioner as arbitrary contrary to law barred by limitation for the tax period 201 1- 1 5 the same is in violation of principles of natural justice without jurisdiction z nd consequently set aside the Ex-parte Penalty Proceedings of the 1St responder dated 2710812021 .

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lA NO: 1 OF 2024

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Petition under Section 151 CPC praying that in the c^- umstances stated in the affidavit filed in support of the petition, the High Cou-1 may be pleased to grant stay of all furlher proceedings in pursuance of the P: ralty Proceed ings of the 1st respondent dated 2710812021 including Attacl nent Notice dated 1211112022 issued by the 1st respondent to the 2nd respr rdent Banker of the Petitioner for the tax period 2014-15 under Telangana Valurr \dded Tax Act 2005 pending disposal of the above Writ Petition as otherwise thr, retitioner will be put to severe loss and hardship.

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Counsel for the Petitioner : SRI SHAIK JEELANI BASHA

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counser ror the Respon'"'" 313;i[ttBt6[,t[ili

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,"Fa* srArE rAx

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Counsel for the Respondents No.2

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W.P.No.28539 OF 2024

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Between:

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M/s. Devi Enterprises, P No-5, H No.1-5-914, Father Balai: r Nagar, Old Alwal, Secunderabad - 500010, State of Telangana. Rep. by its Prop. :tor, Mr. Thaniparthy Vengal Rao.

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...PETITIONER

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AND

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'1 . The Assistant Commissioner (ST), IMalkajgiri - lll Circle, I\ atkaigiri Division, Hyderabad, Telangana.

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lndian Overseas Bank, Loyola Academy, Alwal, Hyderabad.

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The State of Telangana, Rep. by its Principal Secretary, Revenue (CT) Department, 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 pteased to issue Wirt of [,4andamus or any other appropriate Writ or Order or directioh declaring the action of the 1st Respondent in passing the Ex-parte Penalty Proceedings, dated 27.08.2021 for the tax period 20'1 5-16 under the Telangana Value Added Tax Act, 2005, without serving Notices and without granting sufficient opportunity of being heard to the Petitioner, as arbitrary, contrary to law, barred by limitation for the tax^period 201 5-¹ 6, the same isⁱⁿ violation of principles of natural^justice, without^jurisdiction and consequently set aside the Ex-parte Penalty Proceedings of the^'1St respondent, dated 27.08-2021^.

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lA NO: 1 OF 2024

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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 grant stay of all further proceedings, in pursuance of the Penalty Proceedings of the 1St respondent dated 27.08.2021 , including Attachment Notice, dated 12.11-2022 rssued by the^'1st respondent to the 2nd respondent Banker of the Petitioner, for the tax period 2015-16, under Value Added Tax Act, 2005,^pending disposal of the above Writ Petition, as otherwise, the Petitioner^will be^{put to} severe loss and hardship.

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Counsel for the Petitioner : SRI SHAIK JEELANI BASHA

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counser ror the Respondents Nor&3 : i[ttBt6fftlil;fPa- srArE rAx

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Counsel for the Respondents No.2 :

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W.P.No.28683 OF 2024

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Between:

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M/s. Devi Enterprises, P.No.5, H.No.1-5-914, Father Balai, h Nagar, Old Alwal, Secunderabad - 500010, State of Telangana. Rep. by its Pro: ietor, [t/r. Thaniparthy Vengal Rao.

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...PETITIONER

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AND

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1 The Assistant Commissioner (ST), Malkajgiri - lll Circle, Vlalkajgiri Division, Hyderabad, Telangana.

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2 lndian Overseas Bank, Loyola Academy, Alwal, Hyderzt ad.

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3 The State of Telangana, Rep. by its Principal Secretarl', Revenue (CT) Department, Hyderabad.

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...RESPONDENTS

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Petition under Article 226 of lhe Constitution of lnrl r praying that in the circumstances stated in the affidavit fiied therewith, the High Court may be pleased to issue Wirt of Mandamus or any other appropr ate Writ or Order or direction declaring the action of the 1st Respondent in assing the Ex-parte Penalty Proceedings, dated 27.08.2021 tor the tax perir,r 2013-14 under the Telangana Value Added Tax Act, 2005, without serving Notices and without granting sufficient opportunity of being heard to the P: itroner, as arbitrary, contrary to law, barred by limitation for the tax period 201 l-14, the same is in violation of principles of natural lustice, without^jurisdiction rnd consequently set aside the Ex-parte Penalty Proceedings of the Pt responderrl daled 27.08.2021 .

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lA NO: 1 OF 2024

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Petition under Section 151 CPC praying that in the c r )umstances stated in the affidavit filed in support of the petition, the High CoL r may be pleased to grant stay of all further proceedings, in pursuance of the F t nalty Proceed ings of the 1st respondent daled 27.08.202'1 , including Attacl^ nent Notice, dated 12.11.2022 issued by the 1st respondent to the 2' resp: rdent Banker of the Petitioner, for the tax period 2013-14, under Value Added I i x Act, 2005, pending disposal of the above Writ Petition, as otherwise, the Pel tioner will be put to severe loss and ha rdship.

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Counsel for the Petitioner^{: SRI SHAIK} JEELANI^BASHA

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Counsel for the Respondents No.1&3 : SRI^{K.SAIAKARSH, rep.'} SRI SWAROOP OORILLA, SC^{FOR STATE TAX}

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Counsel for the Respondents No.2 :

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The Court made the following: COMMON ORDER

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IN THE HIGH COURT FOR TIIE STATE OF' I I]LANGANA AT HYDIiRABAD

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THE HONOURABLE SRI JUSTICE P.SANI KOSHY

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AND

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THE HONOTIRABLE SRI JUSTI( I SUDDAT,A CHALAPATHI RAO

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W.P.No.25909 26177 26187 28s30 28:!e& 28683 0F 2024

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0t.12.2025

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W.P.No.25909 of 2024:

Between:

M/s Devi Enterprises

Petitioner

AND

The Assistant Commissione r (ST) Malkajgiri III. Circle Matkajgiri Division, Hyderabad ,-f elangana and trvo others

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Respondents

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COMMON ORDER (pL'r Hon hlc Sri Justicc P.Sam Ko;, y)

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Heard Mr. Shaik Jeelani Basha, leamed c r rnsel for the petitioner and Mr.^'f.Chaitanya Kiran, learn 'd Assistant Govemment Pleader representing Mr. Swaroop C t rilla, leamed Special Govcmment Pleader lor the State Tax for 1l ( respondents Perused the record

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z

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These are six writ petitions where the challenge is to^the order of assessment^passed in^Form 305 in^{three writ petitions} and order of penalty in Form No.203^{in other three writ petitions} The assessment orders in three writ^petitions are dated^04.07.2020 and the orders of penalty in the other three^{writ petitionsare dated} 27.08.2021

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At the outset, the learned counsel appearing^{for the petitioner} had questioned the impugned orders of^{assessmentas also the} orders of penalty on the^ground of^{the same being barredby} limitation under the statute. Referring to Section^{21(4) of the} Telangana Value Added Tax Act,^2005, the^{leamed counsel} contended that the^period of^{limitationfor passingof the orders was} four years and in all cases,^{the period} of^{assessmentas also the} order penalty have been^{passedadmittedlybeyondthe period of} four years and. therefore, according to the^{petitioner, he has} approached the writ Court^{questioning the very issuanceof the} orders under challenge on the^{ground of beyond jurisdiction so far} as the authorities are concerned.

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3

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4 The learned State Counsel on the previous ( ate of hearing was directed to seek instructions. Today, the lea: ed Additional Government Pleadcr for the State Tax subnr s that upon instructions, the officer concerncd has accepted tlrc lact that in alt these six writ petitions, the thrce orders of as.ir ssment Lrnder clrallenge in three writ petitions are dated 04.Oj.2O'.1 and the three orders of penalty in the other thrce rvrit petitions re one u,hich have been passed on 27.08.2021, all ol rvhich zre admittedly beyond the period of four ycars. The State Counsr submits that perhaps the officers concerned were undcr the irnpres rion that since the provisions of the Telangana VAT Act were amc flsd vide Act 26 of 2017 and, therefore, r,rnder the said notion. 1 re authorities seem to have passed the said order. Ilorve,,:r. the said amendment granting extension of the period of limit;r ion from four years to six y'ears was already subjectcd to challengt: n the case of M/s SRI SRI ENGINEERING WORKS !, DEPUTY COMMISSIONER (CDt. The lJigh Court had ir fact allowed the appeal and had struck down the amendment of extension of

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'^W.P.No.7893 o1'2020 and barch. dated 05 O7 .2022

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4

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limitation from four years to six years, holding it to be ultra vires. The striking down of the said amendment by the High Court has also been affirmed by the Hon'ble Supreme Court. Therefore, the orders under challenge in these six writ petitions have to be declared to be one which have been passed beyond the prescribed statutory period of limitation of four years and thus, the writ petitions deserves to be a[lowed

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Given the aforesaid admitted factual matrix and also the fact that the amendment brought in by the State Govemment so far as extending the period of limitation from four years to six years having been held to be ultra vires, we have no hesitation in reaching to the conclusion that all the orders under challenge in this batch of six writ petitions i.e., the order of assessment dated 04.07.2020 in W.P.Nos.26l87, 25909 & 26177 of 2024 being barred by lin'ritation, the writ petitions deserves to be and are accordingly allowed. The assessment orders in these three writ petitions accordingly stand quashed. Likewise, the order ofpenalty in Form 203 dated 21 .08.2021 in the other three writ petitions i.e., W.P.No.28683, 28530 & 28539 of 2024 also on the same lines

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5

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deserves to be and are accordingly hetd to be banr 1 by limitation and the writ petitions to the aforesaid extent star I allowed and

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these orders of penalty dated 27.08.2021 in the thle I urit petitions

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stand set aside/quashed. As a consequence, all the b rtch of six writ

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petitions stand allowed. There shall be no order a:i o costs.

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Consequently, miscellaneous petitions pendirr ., il any, shall