Telangana High Court
WP/22883/2020 of M/s. Sundaram Infotech Vs The State of Telangana on 30 December 2020
DAY OF DECEIVBER TWO THOUSAND AND TWENTY PRESENT THE HON'BLE SRIJUSTICE M. S. RAMACHANDRA RAO AND THE HON'BLE SRI JUSTICE T. AMARNATH GOUD AND 1 2 It4/s. Sundaram lnfotech, Flat No.101, Shyam Karam Road, Ameerpet, Hyderabad. Represented by its Partner Sri. Jatin Kamal Kumar Choksi, S/o.
HIGH COURT FOR THE STATE OF TELANGANAAT HYDERABAD(Special Original Jurisdiction)
WEDNESDAY, THE THIRTIETH DAY OF DECEIVBERTWO THOUSAND AND TWENTY
PRESENT
THE HON'BLE SRIJUSTICE M. S. RAMACHANDRA RAOANDTHE HON'BLE SRI JUSTICE T. AMARNATH GOUD
WRIT PETITION NO: 22883 OF 2020
Between:
It4/s. Sundaram lnfotech, Flat No.101, Shyam Karam Road, Ameerpet,Hyderabad. Represented by its Partner Sri. Jatin Kamal Kumar Choksi, S/o. Sri.Kamal Kumar Ratilal Choksi.
...PETITIONER
AND
1The State of Telangana, Represented by its Principal Secretary, (Revenue),Secretariat, Hyderabad.2The State Tax Officer-1, Sanathnagar Circle, Punjagutta Division, l;l"rr#,i!.r*
Petition under Article 226 of the Constitution of lndia praying that in thecircumstances stated in the affidavit filed therewith, the High Court may be [pleased]to issue an appropriate Writ or direction, more particularly one in the nature of Writ ofl\,4andamus, declaring the impugned order dated. 31 .03.2O2O passed by the 2ndrespondent for the assessment year 2015-16 CST in AO No.50876 as illegal,unjustified and contrary to the provisions of law besides being violative of [principles]of natural [justice]
lA NO: 1 OF 2020
Petition under Section 151 CPC [praying ]that in the circumstances stated inthe affidavit filed in support of the [petition, ]the High Court may be [pleased ]to stay thecollection of the disputed tax [pursuant ]to the impugned order dated. [31 ].03.2020passed by the 2nd respondent for the assessment year 2015-16 CST in AONo.50876 during the [pendency ]of the above writ [petition]Counsel for the Petitioner: SRI B. SRINIVAS
Counsel for Respondents: SRI M. GOVIND REDDY,SPL SC FOR COMMERCIAL TAXES
The Court made the following: ORDER
HONOURABLE SRI JUSTICE M.S.RAMACHANDRA RAOAND
HONOURABLE SRI JUSTICE T.AMARNATH GOUD
WRIT PETITION NO.22883 OF 2O2O
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ORDER
(per Sri Justice M.S.Rantachandra Rao)
In this writ Petition, the petitioner assails the Assessment orderA.O.No.50876 dt,31.03.2020 passed by the 2nd respondent lor theassessment year 2015-16 under the CST Act, 1956.
2. The petitioner alleges that it was informed by the office of the 2,drespondent about the passing of the impugned Assessment Order, thatthe petitioner approached the 2nd respondent and requested for service ofthe original Assessment order and it was fumished to the petitioner on20.11.2020.
3. The petitioner contends that after perusing the same, the petitionerrealized that though it states about issuance of a show-cause notice,reminder notice dt.l8.1 1.2019 and final notice dt.06.03.2020, none ofthese notices were served on the petitioner; that no personal hearing wasalso provided to the petitioner; and that there has been violation ofprinciples of natural justice causing serious prejudice to the petitioner.
1- Sri M.Govind Reddy, learned Special Counsel fbr CornmercialTaxes appearing fbr the respondents does not dispute that the impugnedorder had been passed without seruice of any pre_assessment show-causenotice or other notices on the petitioner and no personal hearing wasprovided to the petitioner and there was violation of principles of nattraljustice which caused prejudice to the petitioner.
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5. Accordingly, the [Writ ][Petition ][is ][allowed; ][the ][in.rpugned]Assessment Order [A.O.No'50876 ][dt'3 ][1.03.2020 passed ][by ][the ][2nd]is [set ][aside; ][the ][matter ][is remitted ][back ][to ][the ][2nd ][respondent]respondent for fresh consideration; [the ][2nd ][respondent ][shall ][issue ][a ][show-cause]notice to the [petitioner indicating ][the ][tumover ][to ][be ][subjected ][to tax ][and]thetaxproposedtobeleviedthereoninaccordancewitl-rRule64(1Xb)of the TVAT [Rules, 2005; the ][petitioner ][is ][granted ][six (6) ][weeks ][time]from the date of [service ][of ][such ][notice ][to ][fi1e ][objections thereto ][along]with supporting [material; ][a ][personal trearing ][shall be provided ][to ][the]the [2nd ][respondent; ][and ][then ][a ][reasoned ][order shall ][be]petitioner by passed by the [2nd ][respondent ][in ][accordance ][with ][law ][and communicated]to the petitioner. [|Jo ][costs.]
6Pending miscellaneous [petitions, ][if ][any, ][in ][this ][Writ ][Petition ][shall]stand closed.
SD/- M.MANJULAASSISTANT REGISTRAR//TRUE COPY//,.SECTION OFFICER
To,1.The Principal Secretary, [(Revenue), State ][of ][Telangana Secretariat, ][Hyderabad]2.ff.,e Siite ii* Officer-i, [Sanathnagjar ][Circle, Punjagutta Division, ][Hyderabad]3.One CC to Sri B Srinivas [Advocate ]IOPUC]4.O;; Ca io sri [trrt. ]Govind [Reddy, Sf;|. SC ][f6r Commercial Taxes ][(oPUC)]Two CD CopiesMBC
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DATED: 3011212020
-.*1t{esrA r4r(r0I J$t 202,lOz*+f.:9ORDERWP.No.22883 of 2020ALLOWING OF THE WRIT PETITIONWITHOUT COSTS