Telangana High Court
WP/44497/2022 of M/s.Sri Balaji Enterprises, Vs The Joint Commissioner of State Tax on 30 December 2022
HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) FRIDAY , THE THIRTIETH DAY OF DECEMBER TWO THOUSAND AND TWENTY TWO PRESENT THE HONOURABLE THE CHIEF JUSTICE UJJAL BHUYAN AND THE HONOURABLE SRI JUSTICE C.V. BHASKAR REDDY WRIT PETITION NO: 44497 OF 2022 Between:
[ [32ss ]]
HIGH COURT FOR THE STATE OF TELANGANAAT HYDERABAD(Special Original Jurisdiction)
FRIDAY ,THE THIRTIETH DAY OF DECEMBERTWO THOUSAND AND TWENTY TWO
PRESENT
THE HONOURABLE THE CHIEF JUSTICE UJJAL BHUYANANDTHE HONOURABLE SRI JUSTICE C.V. BHASKAR REDDY
WRIT PETITION NO: 44497 OF 2022
Between:
It4/s.Sri Balaji Enterprises, H.No.3-'1-99, Rangubai Area, Jangaon, WarangalDistrict. Now Jangaon District. State of Telangana. Rep. by ils ProprietorIVlr.K.Ramakrishna GoudIVlr.K.Ramakrishna Goud
...PETITIONER
AND
Citations and Judicial Treatment
Cited by
0
Decisions in the index citing it
Cites
0
Decisions referred to
In this index
0
Of the decisions it cites
Overruled / Questioned
0
No negative treatment found
Loading the citing and cited decisions…
This judgment in the centre: on the left the decisions it cites, on the right the decisions citing it. Colour is the treatment; choose a decision to open it.
1. The Joint Commissioner of State Tax, Warangal Division, Warangal
2. The Assistant Commissioner of State Tax, Jangaon.
3. The State of Telangana, Rep. by its Principal Secretary, Revenue (CT-ll)Department, Telangana Secretariat, HyderabadDepartment, Telangana Secretariat, Hyderabad
...RESPONDENTS
Petition under Article 226 of the Constitution of lndia praying that in thecircumstances stated in the affidavit filed therewith, the High Court may bepleased to issue Writ of Mandamus or any other appropriate writ or order ordirection declaring the action of the 1st Respondent in passing the Suo MotuRevision Proceedings, dated 26.08.2022 served on the Petitioner on 1O.10.2022anti dated, passed under Section 32(2) ot the Telangana VAT Act 2005, basingon the A.G. Audit Objection in revising the Audit Assessment Proceedingspassed by the 2nd Respondent, dated 30.08.2018 for the tax period April, 20'1 5to June, 2017 under the Telangana Value Added Tax Act 2005, as arbitrary,contrary to law, bias, without [jurisdiction, ]against weight of evidence andprobabilities of the case, patently barred by limitation and consequently set asidethe Revision Proceedings of the Respondent, dated 26108/2022 as null and voidlA NO: 1 OF 2022
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 ]tosuspend the operation of the Revision Proceedings of the 1st Respondent, dated26.O8.2022 served on the Petitioner on 10.1O.2O22, passed for the tax periodApril, 2015 to June, 2017 under the Telangana Value Added Tax Act 2005,including Effectual Orders of the 2nd Respondent, dated 05.09.2022, pendingdisposal of the above Writ Petition, as otherwise, the Petitioner would be [put ]tosevere loss and hardship.Counsel for the Petitioner: SRl. SHAIK JEELANI BASHACounsel for the Respondents: SRl. K. RAJI REDDY, SENIoR SC FOR COMMERCIAL TAXThe Court made the following: ORDER
THE HON'Bi.E THE CHII}F JUSTICE UJJAL BHUYANAND
THE HON'EILE SRI JUSTICE C.V.BHASKAR REDDY
wFIT PETITION No.44497 of 2022
ORDER: (Per the Hon'ble the Chle.f Justice Ujjal Bhuyon)
Heard Mr. Shaik Jeelani Basha, learned counsel for thepetitioner and Mr. K. Raji Reddy, learned Senior StandingCounsel, Comrnercial Tax for the respondents.
2. On i3.I'2.2022. the foliowing order came to bepas sed:
"Challenge made in this writ petition is to therevisional trrder dated 26.Oa.2O22 passed by respondentNo. l.revisional trrder dated 26.Oa.2O22 passed by respondentNo. l.
One of the grounds of challenge is that neither thepre-revisional notice nor the notice for personal hearingrvere served upon the petitioner. Therefore, the suo moturevisional order is violative of the principles of naturaljustice.Mr. i(.Raji Reddy. lezLrned Standing Counsel toobtain instructions."
3. Today when the matter is called upon, Mr. K.RajiReddy, learned counsel submits that show cause notice dated 14.12.2O2O was served upon one [Mr. ][B.Mahesh ][on]16.01.2021.
4. However, Mr. Shaik Jeelani Basha, [learned]counsel for the petitioner submits that the [said person ][is ][not]connected rvith the petitioner firm.
5. Be that as it may, we are of the view that it r.vouldbe just and proper if an opportunity of hearing is granted tothe petitioner to have its say.
6. Therefore, we set aside the revisional order dated2.6 .08.2022 passed by respondent No. 1 . However, the saidrevisional order may now be treated as a show cause notice towhich petitioner shall submit reply within 15 days from todaywhereafter respondent No.1 shall pass appropriate order inaccordance with law within a period of four (04) weeks fromthe date of receipt of the reply of the petitioner, after providingan opportunity of hearing.
7. This disposes of the Writ Petition. However, there/shall be no order as to costs. t I
To,
I
HCJ & CVBRJW.P.No.44497 of 2022
B. Miscellaneous .tpplications [pending, ][if ][any, ][in ][this]Writ Petition shall starrcl [clost:cl.]
sD/-A.v.s.PRASAbASSISTANT REGISTRARoFFrcERsEfili(
//TRUE COPY//
1. The Joint Commissioner of State Tax, Warangal Division, Warangal
2. The Assistant Commissioner of State Tax, Jangaon.3. The Principal Secretary, Revenue (CT-ll) Department, Telangana Secretariat,State of Telangana, Hyderabad3. The Principal Secretary, Revenue (CT-ll) Department, Telangana Secretariat,State of Telangana, Hyderabad
4. One CC to SRI SHAIK JEELANI BASHA, Advocate [OPUC]
[OPUC]5. One CC to SRI K. RAJI REDDY(SENIOR STANDING COUNSEL FOR
COMMERCIAL TAX), Advocate [OPUC]
6. Two CD copies
B IVl
GJPB9r'
I
HIGH COURT
DATED:3011212022
ORDERWP.No.44497 of 2022--,E,^s,J0 3 FiB 20n\lPil\\':\-a[*]SP.\TCk\DISPOSING OF THE WRIT PETITIONWITHOUT COSTSI C",,*g Btk,oI l*