Allowed

S.Shailender Sigh v. The Deputy Commercial Tax Officer

Telangana HC3 Feb 2026WP/13082/2022

Case brief

AI extract

What is this about?

Batch of twelve writ petitions challenged entry tax assessments under the Telangana Tax on Entry of Goods into Local Areas Act, 2001 as barred by limitation. Following earlier High Court decisions, the court held all impugned assessment orders were passed beyond four years and set them aside, allowing the petitions.

What did the court decide?

All impugned assessment orders held barred by limitation and set aside; writ petitions allowed with no order as to costs.

S.Shailender Sigh Vs The Deputy Commercial Tax Officer — GST and Indirect Tax | Telangana HC (2026)

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IN THE HIGH COURT^{FORTHE STATEOF TELANGANA} AT HYDERABAD

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[3447 ]

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(Special Original Jurisdiction)

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TUESDAY, THE THIRD DAY OF^FEBRUARY TWO THOUSAND AND TWENTY^SIX

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PRESENT

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THE HONOURABLE SRI^{JUSTICE P.SAM KOSHY} AND

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THE HONOURABLE SRI^{JUSTICE NARSINGRAONANDIKONDA}

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WRIT PETITION NOS: 22081 220820F^{201810578 0F 2019} 8375 20549 0F 2020 4029⁴⁰³⁰ 4071 24072 24100 0F 2021 13082 AND 156260F 2022

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WRIT PETITION NO: 22081^{OF 2018}

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Between:

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lv1/s lntrend Homes Pvt.^{Ltd., 8-3-978/3,Road} No.2, 301 Nallamada Apartments, Srinagar Colony,^{Hyderabad. Telangana} Represented by one of ita Directors Sri. Kota Reddy^{Veerappareddy}

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...PETITIONER

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AND

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1 Assistant Commissioner^{(ST), Srinagar Colonycircle, Sth Floor,B Block,} I/avur Kushal Comolex, Besides^{Chermas.Abids. Hyderabad 500001.}

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2 Staie of Telangana,^{Rep. by its Principal Secretary to Revenue (CT),} Secretariat, Saifabad, Hyderabad.

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...RES'ONDENTS

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Petition under Article 226^{of the constitution of lndia praying that in the} circumstances stated in^{the affidavit filedtherewith,the High courtmay be} pleased to

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i) to issue a writ,^{order or directionone morein the nature of MANDAI,4US} declaring the impugned^{order passed by the 1sl respondentvideAAO No.30385} dated 28-05-20^{18 contrary to section3 of the Telangana Tax On EntryOf Goods} into Local Areas Act, 2001^{and in violation of article14,265 and 300-A of the} constitution as arbitrary,^{illegal, without jurisdictionand set aside the same, and} ii) to set aside the^{consequential demand nottcein Form D 2 dated 28-05-2018} issued by the 1st resPondent.

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¶21

lA NO: 1 OF 2018

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Petition under Section 151 CPC praying that in ther : rcumstances stated in the affidavit filed in support of the petition, the High Cor- r may be pleased to stay all f urther proceedings including stay of collection o' the disputed tax of Rs.1 ,95,943 till the disposal of the above petition.

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Counsel for the Petitioner: SRI S.R.R.VISWANATH Counsel for the Respondents: SRI T.CHAITANYA KIRAN, /\ ;P FOR SRI SWAROOPOORILLA, SPL. GP FOi STATE TAX

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W.P.NO: 22082 OF 2018

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Between:

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I,4/s Sri Adrtya Homes Private Limited ,8121332181A, Roa No.3, Ad tya House, Banlara Hills. Hyderabad 500 034. Telangana. Repr: ented by one of its Directors Sri. Kota Reddy Veerappareddy

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...PETITIONER

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AND

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Assistant Commissioner (ST), Srinagar Colony circle, 5 I Floor, B Block, IVayur Kushal Complex, Besides Chermas, Abids, Hyrie:r rbaci 500 00't .

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State of Telangana, Rep. by its Principal Secretary, to Fl venue(CT) Secretariat, Saifabad, Hyderabad-

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...RESPONDENTS

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Petition under Article 226 of lhe Constitution of lnc i praying that in the circumstances stated in the affidavit filed therewith, the lrgh Court may be pleased to lssue a writ, order or direction one more in the rr ture of MANDAIT/US declaring the impugned order passed by the 1st respondenl vide AAO No.30378 dated 2E-05-2018 contrary to section 3 of the Telangana T,t On Entry Of Goods into Locai Areas Act. 2001 and in violation of article 14, 2 )5 and 300-4 of the Constitution as arbrtrary, illegal, without jurisdiction and sel il ide the s:rme, and ii) to set aside the consequential demand notice in Form [) 2 dated 28-05-2018 issued by the 1st respondent.

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lA NO: 1 OF 20'18

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Petition under Section 151 CPC praying that in the c I )umstances stated in the affidavit filed in support of the petition, the High Court nr ry be pleased to stay

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all further proceedings including stay of collection of^{the disputedtax} of^Rs 13,'18,545 till the disposal of the above^petition.

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CounseI for the Petitioner: SRI S.R.R.VISWANATH counsel for the Respondents: sRl T.CHAITANYA^{KIRAN,AGP FOR} SRI SWAROOP OORILLA, SPL. GP^FOR STATE^TAX

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W.P.NO: 10578 OF 2019

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Between

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I,4/s. Legend Estates Private Limited.,^6-3-1238, Sixth Floor, LEGEND APARTTUENTS, Renuka Enclave, Lane^Opposite Necklace Road Rarlway Station, Rajbhavan Road, Somajiguda,^Hyderabad5 00 0B2.Telangana State. Rep. by its Accounts Manager Ramavarapu^lVadhav

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...PETITIONER

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AND

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Assistant Commissioner of State Tax, Hyderguda^{- Ashok NagarCircle, Abids} Division, 1st Floor, Old Kakatiya^{Hotel, Nampally, Hyderabad 500 005.}

¶44

State of Telangana, Represented by^{its Principal Secretary to Revenue (CT),} Secretariat, Saifabad, Hyderabad.

¶45

...RES'ONDENTS

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Petition under Article 226 of the Constitution of^{lndiaprayingthat in the} circumstances stated in the affidavit^{filedtherewith, the High Court may be} pleased to

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i) issue a writ, order or direction one^{more in the natureof IVANDAIVUS} declaring the impugned order^{passed by the 1st respondent vide A.O} No.47972 dated O511212018 contrary^{to section 3 of the Telangana Tax} On Entry Of Goods into Local^{AreasAct, 2001and in violationof articles} 14, 19(1Xg), 265 and 300-A of the^{Constitution as arbitrary,illegal,} without^jurisdiction and set aside^{the same,and}

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ii) to set aside the^{"Arrear Notice"dated 2310412019to the extentit} demands the entry tax of Rs.1,22,393^{levied for the year 2012-2013}

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lA NO: 1 OF 2019

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Petition under Section 151 CPC^{praying that in the circumstancesstated in} the affidavit filed in support^{of the petition,the High court may be pleased to stay} all further^{proceedings pursuant to Distraint Notice dated 0610512019 including}

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stay of collection of the remaining disputed tax of Rs.1,22,:i' 3 til, the disposal of the above petition.

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Counsel for the Petitioner: SRI S.R.R.VISWANATH Counsel for the Respondents: SRI T.CHAITANYA KIRAN, ,<sup>jP FOR

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SRI SWAROOP OORILLA, SPL. GP FOF STATE TAX

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W.P.NO: 8375 OF 2020

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Between:

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M/s. Gurupreet Galvanising Private Limited, Survey I'J r.83.1, lDA, l,4edchal Medchal vandal, Ranga Reddy District. Telanaana Represented by its Managing Director Sri. K. S urya narayana

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..PETITIONER

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AND

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Commercral Tax Offrcer, I\4alkalrgiri Circle, M - Block, [,4 z roranjan Complex, Nampally, Hyderabad.

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Appellate Jornt Commissioner (ST), Hyderabad Rural C i ision, 5 floor,

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C.T.Complex, Opp Gandhi Bhavan, Nampally, Hyderabz^j.

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1. State of Telangana, Represented by its Principal Secre.i ry Revenue (Commercial Taxes), Secretariat, Saifabad, Hyderabad

¶64

...RESpONDENTS

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Petrtion 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

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i) to issue a writ, order or direction one more in the I rture of I/ANDAMUS declaring the Telangana Tax On Entry Of Goods 1to Local Areas Act, 2001 (Act No.39 of 2001)as being violative of art;les 14, 30'1 301(a). 265 and 3004 and hence Ultra Vires the Constitut rn and strike it down as void and

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ii) to Declare the impugned order passed by the 1st espondent vide ADC order No.B52 dated 30-04-2020 (Ex. P^'1 ) as ilk; al, arbitrary, without .jurisdiction^{andset aside the same and}

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iii) to Declare assessment order passed by the st respondent vide A.O.No.14459 dated 23-3-2018 (Ex.P2) as ille; rl, arbitrary, without jurisdiction and set aside the same and

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iv) to Pass such other order or orders as are deemo, lt and proper in the facts and circumstances of the case and do justice .

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¶71

)

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Alternatively- i) to lssue a writ, order or direction one more in the nature of IMANDAMUS declaring the impugned order-in-appeal^passed by the 2nd respondent vide ADC order No.B52 dated 30-04-2020^(Ex. P 1) in violation of sections 3(2) and 6 of the Telangana Tax On Entry Of Goods lnto Local Areas Act, 2001 and articles 14, 265,3004 and section^{19 of} the Constitution^(101st Amendment) Act, 2016 as^{arbitrary,illegal,} without^jurisdiction and set aside the same and

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ii) to Declare the assessment order vide A.O.No.14459 dated 23-3-2018 (Ex. P 2) passed by thel st respondent as illegal, arbilrary,^without jurisdrction and set aside the same.

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lA NO: 1 OF 2O2O

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Petition under Section 151 CPC^{praying that in the circumstancesstatedin} the affidavit filed in support^{of the petition,the HighCourt may be pleasedto stay} all further^proceedings including^{the stay of collection of the disputedtax of} Rs 4,45,090,^{(35 per} cent) of^{the disputed tax is alreadypaid) till the disposalof} the above writ^petition.

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Counsel for the Petitioner: SRI^{S.R.R.VISWANATH} Counsel for the Respondents:^{SRI T.CHAITANYA KIRAN,AGP FOR} SRI SWAROOP OORILLA, SPL. GP^{FOR STATE TAX}

¶77

W.P.NO: 20549 OF 2020

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Between:

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I\rlls. Venkateshwara Hatcheries P\d. Ltd, lnjapur Village, Hayatnagar. Rangareddy District. Telangana 500 070. Represented by its General I/anager Sri. M.Sreenivasa Rao ...PETITIONER

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AND

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'1 . Assistant Commissioner (State Tax), Vanasthalipuram Circle' Saroornagar Division, 3rd Floor, Manoranjan^{Complex, Nampally, Hyderabad. 500 001}

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1. Appellate Joint Commissioner^{(ST),HyderabadRuralDivision,5th Floor,} C.f.Complex, Opp. Gandhi^{Bhavan, Nampally,Hyderabad}

¶83

State of telangaria, Represented^{by its Principal Secretary Revenue} (Commercial Taxes), Secretariat, Saifabad, Hyderabad

¶84

...RESpONDENTS

¶85

¶86

Petition under Article 226 of the Constitution of lnci . praying that in the circumstances stated in the affidavit frled therewith. the iigl^ Couft may be pleased to

¶87

i) To issue a writ. order or direction one more in the 1 tturr: of IT,4ANDAIMUS declarrng the Telangana Tax On Entry Of Goods rto Local Areas Act, 2001 (Act No.39 of 2001) as being violative of z tcles 14, 246, 301 304(a), 265 and 3004 and hence Ultra Vires the C I rstitution and strike it down as void and

¶88

ii) Declare the impugned order passed by the 2ncl r )spondent vide ADC order No 1466 dated 261812020 (Ex P 1) as ille r al, arbitrary, without jurisdiction and set aside the same and

¶89

iii) Declare assessment order passed by the 1;t respondent vide A.O.No.2B774 dated 19/5i2018 (Ex. P 2) as ille r al, arbilrary, without jurisdiction and set aside the same.

¶90

lA NO: 1 OF 2020

¶91

Petition under Section 151 CPC praying that in the c r )umstances stated in the affidavit filed in support of the petitron, the High Court nr, y be pleased to stay all further proceedings includrng the stay of collection of the disputed tax of Rs.8,21,899 (35 per cent of the disputed tax is already paid ill the disposal of the above writ petition.

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Counsel for the Petitioner: SRI S.R.R.VISWANATH Counsel for the Respondents: SRI T.CHATTANYA KIRAN,⁶ GP FOR

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SRI SWAROOP OORILLA, SPL. GP FOI STATE TAX

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W.P.NO: 4029 OF 2021

¶95

Between:

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M/s. Uttara Foods And Feeds Private Limited, (Pullur I) vision), Uttara Nagar, Sy.No.326 and 330, Pullur Village, Undavally Manda, Near Alampur Cross Road, Jogulamba Gadwal District. PlN. 509 1513 Represent6d by its Authorised signatory Sri. [\4.Sreenivasa Rao

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AND

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...PET|T|ONER

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1 Assistant Commissioner (State Tax), (Formerly known ;t , Commercial Tax Officer), Wanaparthy-Gadwal Circle, Nalgonda Division, 1st Railway Gate, Gadwal.

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Appellate Joint Commissioner^{(ST),Hyderabad Rural Division, 5th Floor,} C.T.Complex, Opp. Gandhi Bhavan, Nampally, Hyderabad.

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State of Telangana, Represented by its Principal Secretary Revenue (Commercial Taxes), Secretariat, Saifabad, Hyderabad.

¶103

...RESpONDENTS

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Petition under Article 226 o'f the Constitution of India^praying that in the circumstances stated in the^{affidavitfiled therewith,the High Court may be} pleased to

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i) To rssue a writ, order or direction one moreⁱⁿ the^nature of^ITIANDAMUS declaring the Telangana Tax On Entry Of Goods^{into Local AreasAct,} 2001 (Act No.39 of 200'1 ) as being violative of articles^{13, 14, 246, 301,} 30a(a), 265 and 3004 and hence Ultra^{Viresthe Constitutionand strike it} down as void, and

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ii) Declare the impugned order^{passedby the 2nd respondentvide ADC} order No 1979 dated 2911012020^{(Ex. P 1) as illegal, arbitrary,without} jurisdiction and set asrde the same, and

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iii) Declare the assessment order^{passed by} the^{1st respondentfor the year} 2012-2013 vide A.O.No.47153 dated^{26-10-2018(Ex. P 2) as illegal,} arbrtrary, without^jurisdiction and set^{aside the same, and}

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iv) Pass such other order or orders as^{are deemedfit and proper in the} facts and circumstances of the case and do^justice. Alternatively.

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r) lssue a writ, order or direction one^more in the^natureof MANDAMUS declaring the impugned^{order-in-appeal passedby} the 2nd respondent vide ADC^{order No.1979 daled2911012020} (Ex. P 1) upholding levy of entry tax for the^year 2012-2013ⁱⁿ violation of sections 3(2) and 6 of the Telangana^{Tax On Entry Of} Goods lnto Local Areas Act, 2001 and^{articles14,246'265, 300A} and section^'19 of the Constitution^{(101st Amendment)Act' 2016} as arbrtrary, illegal, without^{jurisdiction and set aside the same,} and

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ii) Declare the assessment order^{passed by the 1st respondent vide} A.O.No.47153 dated 26-10-2018^{(Ex. P 2) levying entry tax for the} year 2012-2013 as illegal, arbitrary, without^{jurisdiction and set} aside the same.

¶111

¶112

lA NO: 1 OF 2021

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Petition under Sectron^{15'1 CPC praying that in the c r )umstancesstatedin} the affidavit filed in support^{of the petition, the High Court nt y be pleasedto stay} all further^{proceedings includingthe stay of collectionof the disputedtax of} Rs.81,992 levied for^{the year 2012-2013 (35 per cent of ther : sputed tax is already} paid) till the disposal of the above writ^petition

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Counsel for the Petitioner:^{SRI S.R.R.VISWANATH} Counsel for the Respondents:^{SRIT.CHAITANYA KIRAN'! GP FOR} SRI SWAROOPOORILLA, SPL. GP FOI STATE^TAX

¶115

W.P.NO: 4030 OF 2021

¶116

Between:

¶117

Mis. Uttara Foods And Feeds^{Private Limited, (Pullurt) vision), Uttara Nagar,} Sv.No.326 and 330,^{Pullur Viliage, Undavally Manda, Near Alampur Cross} Rbad, Jogulamba Gadwal District.^PlN. 509^{1513 Representedby its} Authorised signatory Sri. M.Sreenivasa Rao

¶118

...'ET,T,ONER

¶119

AND

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1 . Assistant Commissioner^{(State Tax), (Formerly known rl} ; Commercial Tax Officer), Wanaparthy-Gadwal^{Circle, Nalgonda Division,} l st Railway Gate, Gadwal.

¶121

Appellate Joint Commissioner^{(ST), Hyderabad Rural f i} ,ision, 5th Floor, C.T.Complex, Opp. Gandhi^{Bhavan, Nampally, Hyderalr} rd.

¶122

State of Telangana,^{Represented by its Principal Secretr} ry Revenue (Commercial Taxes), Secretariat, Saifabad, Hyderabad

¶123

...RESPONDENTS

¶124

Petition under Article 226 of tfte Constitution^{of lnci} r praying that in the circumstances stated in the affidavit^{filed therewith,the} High Court may be

¶125

pleased to

¶126

i) To issue a writ, order or direction one^{more in the ^} rture of IMANDAIVIUS declaring the Telangana Tax On Entry Of Goods nto Local Areas Act, 2001 (Act No.39 of 2001) as being violative of^arl< les 13, 14, 246, 301 , 304(a), 265 and 3004 and hence Ultra^Vires the^C: rstitution and strike it down as void, and

¶127

ii) Declare the impugned order^passed by the^2nc1r :spondent vide ADC order No.1981 dated 29-10-2020^(Ex. P 1) as iile yal, arbitrary, without jurisdiction and set aside the same, and

¶128

¶129

iii) Declare the assessment order^passed by the 1st^{respondentfor the year} 2013-2014 vide A.O.No.47163 dated 26-10-2018^{(Ex. P 2) as illegal,} arbitrary, without^jurisdiction and set aside the same. Alternatively-

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i) lssue a writ, order or direction one more in the nature of TVANDAN/US declaring the impugned order-in-appeal^passed by the 2nd respondent vide ADC order No.1981 dated^29-10-2020 (Ex. P 1) upholding levy of entry tax in violation of sections 3(2) and 6 of the Telangana Tax On Entry^{Of Goods lnto Local Areas} Act, 2001 and articles 14, 246,265, 3004 and section^{19 of the} Constitution^(101st Amendment) Act,²⁰¹⁶ as^{arbitrary,illegal,} without^jurisdiction and set aside the same, and

¶131

ii) Declare the assessment order^passed by the^{'1 st respondent vide} A,O.No.47163 dated 26-10-2018^(Ex. P 2) levying entry tax^{for the} year 2013-2014 as illegal, arbitrary, without^jurisdiction and set astde the same.

¶132

lA NO: 1 OF 2021

¶133

Petition under Section 151 CPC^{prayrng that in the circumstancesstatedin} the affidavit filed in support^{of the petit,on, the High Court may be pleased to stay} all further^proceedings including the^{stay of collection of the dtsputed tax of} Rs.10,43,562 levied for the^{year 2013-2014(35 per cent of the disputedtax is} already^paid) till the disposal^{of the abovewrit petitton.}

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Counsel for the Petitioner:^{SRI S.R.R.VISWANATH} Counsel for the Respondents:^{SRIT.CHAITANYA KIRAN,AGP FOR} SRI SWAROOP OORILLA, SPL.^{GP FORSTATE TAX}

W.P.NO: 4071 OF 2021

Between:

Ir4/s. Uttara Foods And Feeds Private Limited, (Pullur tt rision), Uttara Nagar, Sy.No.326 and 330, Pullur Village, Undavally lVlandal Near Alampur Cross Road, Jogulamba Gadwal Distrrct. PlN. 509 15:r. Represented by its Authorised signatory Sri.l\rl. Sreenivasa Rao

¶139

...PETITIONER

¶140

AND

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1 . Assistant Commissioner (State Tax), (Formerly known :r: Commercral Tax Officer), Wanaparthy-Gadwal Circle, Nalgonda Divisior st Railway Gate, G adwa L

¶142

Appellate Joint Commissroner (ST), Hyderabad Rural Di' isiorr, 5th Floor, C.T.Complex, Opp. Gandhi Bhavan, Nampally, Hyderatr; d.

¶143

State of Telangana, Represented by its Principal Secrelr ry Revenue (Commerciai Taxes), Secretariat, Saifabad, HyderabarJ

¶144

...RESPONDENTS

¶145

Petrtion under Article 226 of lhe Constitution of lnCi, praying that in the crrcumstances stated in the affidavit filed therewith, th,: ligt, Court may be pleased to

¶146

i) To issue a writ, order or direction one more in the rr rture of IVTANDAMUS declaring lhe Telangana Tax On Entry Of Goods rto Local Areas Act, 2001 (Act No.39 of 2001) as being violative of : lrclr:s 14, 246, 301 , 304(a), 265 and 3004 and hence Ultra Vires the O,) rstitrtion and strike it down as void, and

¶147

ii) Declare the impugned order passed by the 2nd r:spondent vide ADC order No 1980 dated 2911012020 (Ex. P 1 ) as ille ,, al, arbitrary, without jurisdiction and set aside the same, and

¶148

iii) Declare assessment order passed by the 1st r,: ; rondent for the year 2012-2013 vide A.O.No.47154 dated 2611012018^'Ex P 2) as illegal, arbitrary, without^jurisdiction and set aside the saq't , and

¶149

iv) Pass such other order or orders as are deemed it and proper in the facts and circumstances of the case and do^justice Alternatively:-

¶150

i) lssue a writ, order or direction one nro e rn the nature of IVANDAMUS declaring the impugned orde. n-appeal passed by the 2nd respondent vide ADC order No. ll) i0 dated 2911012020 (Ex. P 1 ) upholding levy of entry tax for t. ) year 2012-2013 in violation of sections 3(2) and 6 of the Telang ana Tax On Entry Of

¶151

¶152

Goods lnto Local Areas Act, 2001 and articles 14,246,265, 3004 and section^'19 of the Constitution⁽¹⁰¹ st Amendment) Act, 2016 as arbitrary, illegal, without^jurisdiction and set aside the same, and

¶153

ii) Declare the assessment order^passed by the 1st respondent vtde A.O No.47'1 54 dated 26110120 18^(Ex. P 2) levying entry tax for the year 2012-2013 as illegal. arbitrary, without^jurisdiction and set aside the same

¶154

lA NO:^'1 OF 2021

¶155

Petition under Section 151 CPC^{praying that in the circumstances statedin} the affidavit filed in support^{of the petition. the HighCourt maybe pleased to stay} all further^proceedings including the^{stay of collection of the disputed tax of} Rs.79,775 levied for the^year 2012-2013^{(35 per cent of the disputed tax is already} paid) till the disposal of the above writ^petition.

¶156

Counsel for the Petitioner: SRI^{S.R.R.VISWANATH} Counsel for the Respondents:^{SRI T.CHAITANYA KIRAN,AGP FOR} SRI SWAROOP OORILLA,^{SPL.GP FOR STATE TAX}

¶157

W.P.NO: 24072OF 2021

¶158

Between:

¶159

t\rti s. Aryamitra Projects, Plot^{No.203,Block A, Sector4,AlkapuriTownship,} Necknapur, Manikonda, Hyderabad^{500 036 Telangana. Representedby one} of its Partners Sri. Venkata^Sreenivasulu Posa

¶160

...pETlTloNER

¶161

AND

¶162

Appellate Joint Commissioner^{(ST), Hyderabad Rural Division, 5th Floor, C.T-} Cbitrplex, tVl.J.Road, Opp Gandhi^{Bhavan, NampaUy,Hyderabad} . .

¶163

Commercial Tax Officer,^{Rajendra Nagar-llcircle,SaroornagarDivision,3rd} Floor, IV4 Block, Manoranjan^{Complex, Nampally, Hyderabad.}

¶164

State of Telangana, Represented^{by its Principal Secretaryto Revenue(CT),} Secretariat, Saifabad, Hyderabad.

¶165

...RES'ONDENTS

¶166

Petition under Article 226 of^{lhe Constitutionof lndia prayingthat in the} circumstances stated in the^{affidavit filed therewith,the High Court may be} pleased

¶167

¶168

i) issue a writ, order or direction one more in the r: ture of MANDAMUS declaring the Telangana Tax On Entry Of Good s I rto Local Areas Act, 2001 passed in violation of a(icles 14, 30'1 and 302^'a) as Ultra Vires the Constitutron arid void ab initio and

¶169

ii) Declare the impugned order passed by the 1sl^- spondent vide ADC order No 379 dated 25-02-2021 (into which the as sessnent order vide A.O No.8034 dated 1910212019 passed by 2nd rt::; ondent has merged) ronfirming levy of entry tax as illegal. without jur-i ; Jictr,tn and set aside the same and

¶170

iii) rii) Declare the assessment order vi e A.O.No.8() i4 dated 1910212019 passed by the 2nd respondent levying entry 1a> as rllegal, arbitrary without jurisdiction and set aside the same and

¶171

iv) Pass such other order or orders as are deemec 'rt and proper in the facts and circumstances of the case and do justice

¶172

Alternative Praver:- ln case this Hon'ble Court fin:; the Telangana Tax on Entry of Goods into Local Areas Act, 2001 cor I titut onally valid, with at most reverence it is prayed to

¶173

i) declare the rmpugned order vide ADC Ordr: No 379 dated 25-02 2021 (inlo which the assessment order vid: A.C) No.8034 dated 1910212019 passed by the 2nd responder ras rnerged) passed contrary to principles of natural justice :.'td also contrary to section 3(2) of the Telangana Tax On Entrl of Goods lnto Local Areas Act, 200'1 and in violation of articles^' , , 19(1Xg), 265, 3004 of the Constitution and section^'1 9 of :l r Constitution (10'1 st Amendment) Act, 2016 as arbitrary, illegal^,t thour jurisdiction and set aside the same and

¶174

ii) also declare the assessment order r i le A.O.8034 dated 1910212019 passed by the 2nd responde r t as illegal arbitrary without jurisdiction and set aside the same.

¶175

lA NO: 1 OF 2021

¶176

Petition under Section 151 CPC praying that in the cir rurrstances slated in the affidavit filed in support of the petition, the High Court rr ry be pleased to stay

¶177

¶178

all further^proceedings including^{stay of collection of the drsputed tax of Rs.10,0'13} (35 per cent of the disputed tax is already^paid) till the disposal of the above petition.

¶179

Counsel for the Petitioner: SRI^{S.R.R.VISWANATH} Counsel for the Respondents:^{SRI T.CHAITANYA KIRAN, AGPFOR} SRI SWAROOP OORILLA, SPL. GP^{FOR STATE TAX}

¶180

W.P.NO: 24100 OF 2021

¶181

Between:

¶182

IV/s. Aryamitra Projects, Plot^{No.203,Block A, Sector 4,AlkapuriTownship,} Neckna'pur, Manikonda, Hyderabad^{500 036. Telangana. Representedby one} of its Partners Sri. Venkata^{SreenivasuluPosa}

¶183

...'ET'T'ONER

¶184

¶185

Appellate Joint Commissioner^{(ST), Hyderabad Rural Division, 5th Floor,} C.t.Complex, tr,4.J.Road, Opp Gandhi^{Bhavan, Nampally, Hyderabad}

¶186

Commeriial Tax Officer,^{Ra.jendraNagar-ll ctrcle, Saroornagar Division, 3rd} Floor, M4 Block, Manoranjan Complex,^{Nampally, Hyderabad.}

¶187

State of Telangana,^{Representedby its PrincrpalSecrelary to Revenue (CT),} Secretariat, Saifabad, Hyderabad.

¶188

...RESPONOENTS

¶189

Petition under Article 226 of^{the Constitutionof Indraprayingthat in the} circumstances stated in the^{affidavit filed therewith,the High Court may be}

¶190

pleased to

¶191

i) issue a writ, order or direction^{onemorein the nature of MANDAMUS} declaring the Telangana^{TaxOn Entry Of Goods lntoLocal Areas Act,} 2OO'l passed in violation of^{articles 14, 301and 304(a)as Ultra Viresthe} Constitution and void^{ab rnitio and}

¶192

ii) Declare the impugned^{order passed by the 1st respondentvide ADC} order No.3B0 dated^{25-02-2021(into which the assessment order vide} A.O.No.8039 dated^{19-02-2019passedby 2nd respondenthas merged)} confirming levy of entry^{tax as illegal, without jurisdiction and set aside} the same and

¶193

iii) Declare the assessment^{order videA.O.No.8039 dated19-02-2019} passed by the 2nd respondent^{levyingentry tax as illegal,arbitrary} without^jurisdiction and^{set aside the same.}

¶194

¶195

Alternative P taYet.-

¶196

i) To declare the impugned order vide ADC rlr ler No.3B0 dated 2502 2021 (into which the assessment or,l: viCe A.O. No.8039 daled 19-02-2019 passed by the 2nd re,sr rndent has merged) passed contrary to principles of natural jLst le and also contrary to section 3(2) of the Telangana Tax On En r z of Goods lnto Local Are as Act, 2001 and:in vtolation of articles i , , 19(1)(g). 265, 3O0A of the Constitution and sectron 1g of tl ( Constitution (101st Anrendment) Act, 2016 as arbitrary, illegal^,r, thout jurisdiction and set aside the same. and

¶197

ii) also declare the assessment order vide lr t.8039 dated 19-022019 passed by the 2nd respondent as irl^,gal arbitrary without jurisdiction and set aside the same.

¶198

lA NO: 1 OF 2021

¶199

Petrtion under Sectron 151 CPC praying that in the c r )umstances stated in the affidavit filed in support of the petition, the High Court nr ry be pleased to stay all further proceedings including stay of collection of he disputed tax of Rs.1,41,971 (35 per cent of the disputed tax is already pair r rll the disposal of the above petition.

¶200

Counsel for the Petitioner: SRI S.R.R.VISWANATH Counsel for the Respondents: SRI T.CHAITANYA KIRAN, I Gp FOR SRI SWAROOP OORILLA, SPL. GP FCI. STATE TAX

¶201

W.P.NO: 13082 OF 2022

¶202

Between:

¶203

S.Shailender Sigh, H,No.2-3-100/C, Boiwada, Kanr; r Road. Karimnagar505001 , Karrmnagar

¶204

...PETITIONER

¶205

AND

¶206

The Deputy Commercial Tax Officer, O/o_ The Comme-, ial Tax Officer, ^^{Karimnagar-2circle,3rd Floor,NGO purlding Mankanrrr rthota. Karimnagar} 2. State of Telangana, Represented by its prin-ipal Secret ry to Revenue(dT), Secretariat, Saifabad, Hyderabad.

¶207

,..RESPONDENTS

¶208

¶209

Petition under Article 226 of the Constitution of^{lndia prayingthat in the} circumstances stated in the affidavit^filed therewith,^{the High Court may be} pleased to.

¶210

i) issue a writ, order or dtrection one more^{in the nature of TMANDAMUS} declaring the Telangana Tax On Entry Of^{Goods lnto Local Areas} Act,20O'1 passed in violation of^{Articles14,301 and 304(a) as Ultra Vires} the Constitution and:void ab in^initioand

¶211

ii) Declare the assessment order^{vie A.O.No2303 dated 2610212022} (Ex.P1 ) passed by the 1st respondent levying entry^{tax in violationof} a(icles 14,19(g),²¹ ,2a5,^{246,265and 300-4 and section 19 of the} CAA, 2016 as illegal, arbitrary^{without jurisdictionand set asidethe} same

¶212

lA NO: 1 OF 2022

¶213

Petition under section 151^{CPCprayingthat in the circumstancesstated in} the affidavit filedⁱⁿ support^{of the petition, the High court may be pleasedto stay} all further^{proceedingsincludingstay of collection of the disputedtaxOF} Rs.6,O'1 .875^pending, disposal^{of the WritPetition.}

¶214

Counsel for the Petitioner:^{SRI S.N.SREEDEVI} Counsel for the Respondents:^{SRI T.CHAITANYA KIRAN'AGP FOR} SRI SWAROOP OORILLA,^{SPL.GP FOR STATE TAX}

¶215

W.P.NO: 15626 OF 2022

¶216

Between:

¶217

I,4/s. Vintaoe Coffee Private Limited,^{2O2, OxfordPlaza, No' 9-1-'129 1, SD} Road SecJnderabad- 500003,^{Representedby its Managing Director Sri Tati} Balakrishna

¶218

...PETraoNER

¶219

AND

¶220

The Assistant Commissioner^{(ST),MG Road - SD Road Circle, Begumpet} Division,6-3-789, 4th^{Floor Pavarii Prestige' Ameerpet,Hyderabad500 016'}

¶221

The Staie of Telangana,^{Represented by its Principal Secretary to Revenue} (CT). Secretariat, Saifabad, Hyderabad.

¶222

...RESPONDENTS

¶223

¶224

Petition under Article 226 of lhe Constitution of lnc i r praying that in the circumstances stated in the affidavit filed therewith, the r-ligh Court may be pleased to.

¶225

i) issue a writ, order or directton one more in the n, ture of l,4ANDAtr/US dcclaring the Telangana Tax On Entry Of Goods nto Local Areas Act, 2001 passed in violation of articles 14, 301 and :Jt , (a) as Ultra Vrres the Constitution 1 and void ab initio. and

¶226

ii) issue a wrrt. order or direction one mote in the rr ture of MANDAI,4US declaring the Act 26 of 2017 daled 211212017 ar r act to f urther amend Telangana Value Added Tax Act, 2005 (since re; -.aled) in so far as it provides for longer period of limitation for mak ng assessment and passed in violation of articles 245, 246, section^- I of the Constitution (1Ol st Amendment) Act, 2016 as ultra vires the Orrr stitution and invalid

¶227

iii) Declare the impugned order passed by the 1st re .. tondent vide AO.No. 1 1 36 daied 0110212022 confrrmrng levy of entry I :x as illegal, without

¶228

jurisdiction and set aside the same. and

¶229

iv) Pass such other order or orders as are deemt-'cl fit and proper in the facts and circumstances of the case and do justicr.

¶230

Alternative Prayer.- In case this Honorable Cou 1 finds the Telanga na Tax on Entry of Goods into Local Areas Act, 20, 1 and the Act 26 of 2017 daled 211212017 co nstitutionally valid, with rtmost reverence it is prayed to

¶231

i) declare the impugned order vide AO. No.' 36 dated O1lO2l2O22 passed contrary to section 3(2) of the Tela I ;ana Tax On Entry of Goods lnto Local Areas Act, 2001 and in / :lation of articles 14, 19(tXg), 265, 3004 of the Constitution ;r d sectjon 19 of the Constitution (101st Amendment) Act, 20 as arbitrary, illegat without jurisdiction and set aside the same.

¶232

lA NO: 1 OF 2022

¶233

Petition under Section 151 cPC praying that in the r i :umstances stated in the affidavit filed in support of the petition, the High court rr ry be pleased to stay

¶234

¶235

all further proceedings including stay of collection of the disputed tax of Rs.9,'18,000 till the disposal of the above petition.

¶236

Counsel for the Petitioner: SRI S.N.SREEDEVI Counsel for the Respondents: SRI T.CHAITANYA KIRAN, AGp FOR SRI SWAROOP OORILLA, SPL. GP FOR STATE TAX

¶237

The Court made the following: COMMON ORDER

¶238

IN THE HIGII COURT FOR'IIIE STATE OF f iLAI-GANA AT HYDERABAD

¶239

TIIE IIO\OUITABLE SRI JUSTICI' P.SA^{J</sup> ] KOSHY ANT) .I't{T, tIO\OURABLL, SRI JUSTICE NARSI \G RAO}

¶240

NANI)IKONDA

¶241

lVrit Petition Nos.2208l 2201t2 of 2018 10578^, I 20t9 8375 20549 of 2020 4029 4030 1071 21012 24100 ot 202l 13082 and 15626 of2022

¶242

Dated: 03.02.2026

¶243

\'.P.No.2208 I of 2018: Betrveen:

¶244

M/s.lntrend I lonrcs Pvt.l-td., 8-3-978r3, Road No.2,

¶245

301 Nallamada Aparlrnents, Srinagar Colony, Hyderabad, Telangana. Rep br t'ne ol'lr\ Direclors Sri Kota Reddv Veerappareddy.

¶246

. . . Petitioner

¶247

AND

¶248

Assistant Comnrssioner^(ST), Srinagar Colonr'^()r'cle, 5'r' Floor, "ts" Illock. Ma-vur KLrshal Complex, Ilesides Chermrs. Abids, IIyd -500 001 & another CONIN{ON ORDER Q:ar^{Ilon'ble Sri Justice P.Sam ks t1,)}

¶249

Respondents

¶250

Heard Mr.S.R.R.Visr.vanath, leamed corr sel for the petitioners and Mr.T.Chaitanya Kiran, learr:d Assistant

¶251

¶252

Government Plcader representing Mr.Sw'atoop Oorilla, Iearned Spccial^(ior emment Pleader fbr State^'l'ax. l)crused thc record

¶253

2.^-l'hc prcscrrt is the u'rit petition u hich has been filed assailing thc ordcr ol'assessment passed by the Comnrercial^'l'ax Departrnent Rcspondent No.I levying tax under rhe^'felangana Iax on Entrv ol'Coods into Local Areas Act. 200 t on the so callcd inrlrorlcd notil're(l goods irrto the State olTelangana

¶254

['hc impugned order of assessment has bccn challcngecl primarill.' on the ground ol Iirnitation. In a lerv othcl matters, there is this challenqc rnaclc to thc amendment that^was blought to the Tclangana Tax on Entry of Goods into Local Areas Act i.e., Act 26 o1' 201 7, rvhcrebv thc pcriod of limitation^was enhanccd^{fi'om 4} ).'cal^{s to 6 ycars}

¶255

Thc challenge scr 1'ar as the said statutory^provisionis concerned is no longer res integra as this High^{Court itself in the} case of Sri Sri Engineering lVorks v. Deputy Comnissioncrt^has

¶256

'^(zozz) roq^{csrR sr{rs)}

¶257

¶258

dcclared thc .\ct l(r o1' l0I 7 enhancing the lir.nitn i^. I firrnr^.1 1'ears to 6 years to bc unconstitutional.^'l-hcrcfbre, thc : r I cliallcnse to the Act 2(r o1 l0 l7 stands dccidcd in favrrur of as:.r',ee crn the said ground itselt-. \ou conrcs thc question as to \.hct I j thc impusned assessment ordcr in all thcsc batch of- I2 urit petitrrr s arc barrcd by lirnitation undt.r tlrc un-antenclcd Act ol- 2001. I I r details of- the impugned orclcrs rrndcr challenqc. the assessrncnl I :riocl involved in cach of tlrc u rit petitions, thc pcriod orr u hich rii, fbtrr (4) ycars tirne is conrin-lt to an cnd and also tl'rc actual d.t, on which thc impugned assessnrent orders has been passed is f r conven lence

¶259

sake ref'lected in a tabu lar lorm hcrein uncler

¶260

S.No	W.P.No	Finunciel )cars^(tax period)	hnirugnecl ( )r(l(-'r s'hcther Appellate aLrthority's ordcr-(AAO) orOriginal Assessrnent ordcr(OA)	Details o ASSF.S.Slltr l I i I l	OI f the NlORDtrR	{IGINAL
				Lastdlt-'tirr perssinl assessrniI order	Asscssnrent Order Dateofthe	Timc barred ornot
1	2208t20t8	20t3-t4	OA	3t.03..1(rl	28.05.2018	Time barrcd
2	22082t2(.)18	20l-l-t4	OA	31.03..r(J	28.05.2018	-do-

¶261

¶262

	I05^?3',l0l9	2012-[		oA	31.0i.201	705.12.201s	-do -
l -+	8t;:l0l0	2012-l.r		AAo	I103.2017	2_t.0i.20 rs	-do-
)	20519to20	i2012-ti		AAO	..il0i.201	7t9.05.20ts	l -do-
6	-101e20lt	101.2-ll	l	AAO	it0i.20t7	^i26.10.20r s	I I -do-
-l	16rr)1{)3t	l0li-l-l		.:\o	ir0l.20rE	r')r0r\|-
tt	r1tOII	l0l2-ll		AAO	i1.01.20t7	116 26.I0.101 s	i-do. -dt,-
I 1l9 I	2101).20)t	20Il-I.l		o	i1.03.2017	I9.02.20t9	-do-
'-1 I^ro	r+r00'202I '	2013-l1		AAO	3103.2018	I9.02.20t9	-do-
[r i I i	]l.ios::uz:	r.20171 -np ito )ot7 Junc.		OA	3t.07.202r	2601t0ll	-do-
;	156t6,102t	i2016-17	t	oA	3t.03.2021	0t.02.2011	-do-

¶263

5.^'l'he plain perusal ol albresaid tabular form^{indicating the}

¶264

tax periotl, the last date by^{u'hich the assessmentordel couldhad} bccn filcd and thc actual^{date on ri'htch the assessmentorder had} bcen passcd^rr ould clearll, shorv that^{in all thesecases, the ordcr of} assessment has beeu^passed beyond^{the periodof four years,as has} been stipulatcd under Section⁶ of^{the TelanganaTax on [:ntry of} Goods into Local Areas Act,^{2001 and also the periodi.e.,} prescribed under the Telangana State^{VAT Act. Sections 2l(3)and}

¶265

¶266

2l (:l) both tlie statutcs clcarlv provirle the pcriod oi' tritlliorr to tltc lou r ycars

¶267

f his I ligh Courr irr thc lcccnt past lll it batch oI rvrit petitions. thc lead case bcen \'.I'}.No.2.112t ol20-l(, rncl batch lirlc its order dated 26.04.2014 had cxtcrrsivcly dealt ri i I thc said issuc ol Iimitation to be fbur (4) years and the impugnerl r^.dcr.s in all the batch rnattcrs to have been issued bcyond the pc ird of fbur (4) years and the batch of ri,r'it petilions stood allorved. liiven thc lhct that we have already taken a sirnilar vierv in idcnt r t[ set ot't'acts, we do not find any good ground macle out by thc rc; onclents in not accepting the said vicri'taken bi this Bench in the fbrcsaitl batch of matters. In the prescnt onc also thc actual clt:t r ls in all tltese batch of 12 wlit pctitions also ale identical in narrr so far as the dates and period of lirnitarion is conccrned

¶268

ln view of the samc, rve arc inclincd to ii ow the instant batch of writ petitions as well. All the impugned or crs referred to in the table reproduced above in the respective wrir ,ctitions stands hereby set aside holding them to bc barred by limirat )n-

¶269

¶270

8.^'l'he writ pctitions accordingly, sl.and allowed

¶271

C'onsccltrciril r. r.n isi. cllnncoLrs pctitions l)cntlill!,, il an1, shall

¶272

.1 ,,16 6lLrscd.^- rcri shall bc nrt ortlcl its to co\t5

¶273

SD/- M. OSMAN^{ALI BAIG} ASSISTANT REGISTRAR

¶274

//TRUE COPY//

¶275

SECTION OFFICER

¶276

To 1 The Vrrrr Assistant^(rtnui Cornmissioner Qernplcx,^{Besrdcs (ST), Chermis, Srinagar Colony Abrds Hyderabad circle' 5th Floor' 500 001'B Block'} 2 ti-r".iErl,,i"rl s.,ri.i.v'to^{ncuenue(cr), Secretariai'saifabad' Hyderabad} State ol Telarrgarla.

¶277

3 ine nis stant^{"Comnrrssioner of State Tax,Hydergudar-AshokNagal} -C^ir9l^e, n'OiO'.^{"Oirli.". ist Ftoor. OtCkakatrya Hotet, Namp€lly,.Hyderabad 500O05}

¶278

4 T;;C;;;.;ialiax^{offrcer, Malkajigiri Circle'lV - Block' Manoranjan} Comolex, NamPallY^HYderabad-

¶279

5 ii"- Xtr"rirt" i,j,ni cdmmisironer^{(ST), Hverabad.Rural Division'5 floor'} d'i C;;;i;;,^{opp Gandhi Bhavan, Nampallv Hvderabad}

¶280

6 in" Aiiiituni^{Comnrissrooer(StateTax), Vah-asthalipuramCircle'} i;;.;;,;"tj;;^{biris orr 3rd rtobr,vanorinjan Compldx' Nampallv' Hvderabad} 500 001

¶281

7 ii-r! i;; nt.ittunt ijff"ka, w;rpu.tnv Corntltssioner^{crd*al (State Tax)' Crrcle',Nalgonda Division' (Fornrerly known as 1st RailwavCommercial} Gate, Gadwal.

¶282

8 iri"t"*-.i.ial^{TaxOfficer'Ra.;endraNagar-ll circie} ' .Saroornagar^Dtvision' iiJfroot,^{tv14 Blo.k. lrlanoranjan Complex, NamPally, Hvderahad}

¶283

o The Deputy Comm,:rcial^{lr; 6ffi;d/"' ih" cbmme'iialTax offrcer'} il;;ffi;? ,;ircle, 3rd^{Floor, NGoBuilding N4ankammathota'Karimnaqar}

¶284

0 ih; A;;i"ir"t^{Commissioner(ST), wG Roao - SD Road Crrcle'Begump-eJ} oir]ri".,o_5_7e9,^{+tt] rtoo,pavani prestige,Ameerpet Hyderabad 500 016.}

¶285

11 o,i. cC b-snt^{s R R vtswRNATH'Advocate tgP^u-cl} 12 o;; aa io Svtr^{s N SREEDEVI, Advocate} Lo-P-u^cf ^ 13 5;; dc ii snr^{swnnijoPooRlLLA,sPLGP FoR sr [oPUC]} 14.Two CD CoPies

¶286