Telangana High Court
WP/22942/2020 of M/s. Anthelio Business Technologies Private Limited Vs Commercial Tax Officer on 30 December 2020
THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY, THE THIRTIETH DAY OF DECEIVIBER TWO THOUSAND AND TWENTY PRESENT THE HON'BLE SRI JUSTICE M. S. RAMACHANDRA RAO AND THE HON'BLE SRI JUSTICE T. AMARNATH GOUD WRIT PETITION NO: 22942 OF 2020 Between: AND 1 2 l\,4/s.
HIGH COURT FOR THE STATE OF TELANGANAAT HYDERABAD(Special Original Jurisdiction)
WEDNESDAY, THE THIRTIETH DAY OF DECEIVIBERTWO THOUSAND AND TWENTY
PRESENT
THE HON'BLE SRI JUSTICE M. S. RAMACHANDRA RAOANDTHE HON'BLE SRI JUSTICE T. AMARNATH GOUD
WRIT PETITION NO: 22942 OF 2020
Between:
l\,4/s. Anthelio Business Technologies Private Limited, rep. by its AuthorisedRepresentative, l\,4 r. NSV Krishna Rao, Level-1 Part-A, Tower-1, Phase-2, WaveRock, APIIC IT SEZ, Nanakramguda Village, Serilingampally, RangareddyDistrict' Telanqana ...pETrrroNERRepresentative, l\,4 r. NSV Krishna Rao, Level-1 Part-A, Tower-1, Phase-2, WaveRock, APIIC IT SEZ, Nanakramguda Village, Serilingampally, RangareddyDistrict' Telanqana ...pETrrroNER
AND
1Commercial Tax Officer, lVadhapur-lll Circle, Hyderabad Rural Division,Hyderabad.Hyderabad.
2State of Telangana, rep. by its Principal Secretary to Government, Revenue (CT-ll) Department, Secretariat, Hyderabad ...RESpoNDENrs Petition under Article 226 of the Constitution of lndia praying that in thecircumstances stated in the affidavit filed therewith. the High Court may be pleasedto issue a Writ of Certiorari or any other appropriate writ or order or directionquashing the impugned order of the 1st Respondent passed in AO No.44751 dated291312020 for the assessment year 2015-16 under the Central Sales Tax Act, 1956,as being illegal and in violation of [principles ]of natural [justice ]and consequentlydirect the 1st Respondent to re-assess the Petitioner for the [year ]2015-16, aftergiving proper show cause notice in accordance with Rule 64 of the Telangana VATRules, 2005 and an opportunity to file ob.jections and a personal hearing andthereafter pass assessment order in accordance with law 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 grantstay of recovery of the disputed demand of Rs.3,08,40,047/- pursuant to theimpugned order of the 1st Respondent daled 29.3.2020 for the assessment year2015-16 under the CST Act, 1956, pending disposal of the Writ Petition as otherwisethe Petitroner will be put to severe loss and hardship.Counsel for the Petitioner: SRI S. DWARAKANATH
Counsel for Respondents: SRI M. GOVIND REDDY,SPL. SG FOR COMMERCIAL TAXES
The Court made the following: ORDER
HONOURABLE SRI [JUSTICE ][M.S.RAMACHANDRA ][RAO]AND
HONOURABLE SRI JUSTICE [T.AMARNATH ][GOUD]
WRIT PETrTroN NO.22942 0F 2020
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ORDER:
(Per Sri Justice M.S-Ratnachandra Rao)
In this Writ Petition, the petitioner assails the Assessment OrderA.O.No.4475 1 dr.29.03.2020 passed by the 1't respondent for theassessment year 20 I 5- 1 6 under the CST Act, 1956.
2. it is the contention of the petitioner that a demand noticedt.20.10.2020 was issued by the l" respondent to the petitionerdernanding payment of tax of Rs.3,08,40,047l- for the year 2015-16under the CST Act, 1956; that the petitioner then submitted a reply on25.10.2020 asking the I'r respondent to indicate on u,hat basis sr-rcl.rdemand is being made since it is SEZ Unit; that the 1't respondent thenissued a gamishee notice dt.21.11.2020 to the petitioner''s bankerattaching the petitioner's bank account for the said amount; and thepetitioner then approached the 1't respondent and came to know aboutthe impugned Assessment Order dt.29.03.2020.
3. The petitioner contends that though the impugned AssessmentOrder refers to the issuance of a show-cause notice to the petitioner aslvcll as reminder notice dt.16.11.2019 and final notice dt.06.03.2020.none of these notices were served on the petitioner and no personalhearing rvas also provided to the petitioner
4. Sri M.Govind Reddy, learned Special Counsel fbr CommercialTaxes appearing for the respondents does not dispute the fact that the \
impugned Assessment Order [was ][passed ][by ][the ][1" ][responder.rt ][without]serving any pre-assessment show-cause [notice ][or ][other ][notices ][on ][the]petitioner and no personal hearing [was ][afforded ][to ][the ][petitioner.]
5. We are satisfied that there has [been ][violation ][of ][principles ][of]natural [justice ]which has caused [grave ][prejudice to ][the ][petitioner.]
6. Accordingly, the Writ Petition is [allowed; ][the ][impugned]Assessment Order A.O.No.44751 [dt.29.03.2020 passed ][by ][the ][l"]respondent is set aside; the [matter is remitted ][back ][to ][the ][1'r ][respondent]for lresh consideration; the [l'1 ][respondent ][is ][directed ][to ][serve ][a ][show-]cause notice on the [petitioner indicating ][the tumover ][proposed ][to ][be]taxed ar-rd the tax [proposed ][to ][be ][levied ][thereon ][in ][atccordance ][rvith ][Rule]64(1)(b) of the TVAT [Rules, 2005; ][the petitioner ][is ][granted ][six ][(6)]weeks time fi'om the date of [receipt ][of ][the ][said ][notice ][to ][file ][objections]thereto along with supporting [material; ][a ][personal ][hearing ][shall ][be]afforded to the [petitioner ][by ][the ][1't ][respondent; ][and ][then ][a ][reasoned ][order]shall be passed by the [1't ][respondent ][in ][accordance ][with ][law ][and]communicated to [the ][petitioner. No ][costs.]
7Pending miscellaneous [petitions, ][if ][any, ][in ][this ][Writ ][Petition ][shall]stand closed.
SD/.N.[CHANDRA ][S][EKHAR RAO]ASSISTANT[REG][ISTRAR]SECTION [OFFICER]
//TRUE [COPY//]
'o"1 [. ][,n" ][Commercial Tax Officer' ][N/ladhapur-lll ][Circle' Hyderabad Rural Division']Hvderabade [-,.6e ]Principal [Secretary' Revenue ][(CT-ll) ][Department' ][State of ][Telangana]az'Lt: [r",i:5t?J ][H]n ][m ][u'"' ][r ][ax ][e ][s ][( ][o ][P ][U ][c ][)]f . ef{gg [E$;fl^":;sn:' ]Hvderabade [-,.6e ]Principal [Secretary' Revenue ][(CT-ll) ][Department' ][State of ][Telangana]az'Lt: [r",i:5t?J ][H]n ][m ][u'"' ][r ][ax ][e ][s ][( ][o ][P ][U ][c ][)]f . ef{gg [E$;fl^":;sn:' ]
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DATED: 301'1212020
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ORDER
WP.No.22942 of 2020
ALLOWING OF THE WRIT PETITIONWITHOUT COSTS