WP/10731/2009 of M/s. Maytas Infra Pvt. Ltd., H.No. 6-3-1186/5/A, 3rd Floor Vs The Assistant Comercial Tax Officer on 18 February 2026

HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD

(SPecial Original Jurisdiction)

WEDNESDAY, THE EIGHTEENTH DAY OF FEBRUARY

TWO THOUSAND AND TWENTY SIX

PRESENT

THE HONOURABLE SRI JUSTICE P.SAM KOSHY

AND

THE HONOURABLE SRI JUSTICE NARSING RAO NANDIKONDA

WRIT PETITION NO: 10731 OF 2009

t3447 |

6-3-1 186/5/4, 3rd Floor, Amogh Plaza,

its Deputy General Manager. (lndirect

...PETITIONER

Between:

M/s. t\Iaytas lnfra Pvt. Ltd. H No

Begu,'np6t, Hyderabad ReP. bY

Taxation) Mr. R.A. SwarooP

AND

The Assrstant Commercial Tax Officer, Begumpet Circle' Hyderabad'

The Appellate Deputy Commissioner (CT), Punjagutta Division' Hyderabad'

The Addrtional Commissioner (CT) (FAC) Legal, Office of the Commisstoner ;i C;;;;i;i Taxes, Government of AndhraPradesh, Hvderabad The Commissioner of Commercral Taxes Office of the Commisstoner of Cornn "t.irf lixes Govern.ent of Andhra Pradesh ' Hyderabad '

The Commercial Tax Officer, Begumpet Circle, Hyderabad'

...RESPONDENTS

Petition under Article 226 ot the constrtutron of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue an appropriate writ, order or dlrection more particularly one in the nature of writ of [\4andamus declaring the circular issued by the commissioner of commercral Taxes, Enforcement wrng, A.P., Hyderabad in CCT,s REF'ENFT.No.B3/17lAC.lll/2007-08, dt.3,1 2008 as illegal, void arbitrary high handed without authority of law and jurisdiction and in violation of the Provisions of the Act and inoperative and set aside the same and declare that the petitioner is not liable for payment of the disputed penalty amount since there is no violation of the provisions of the Act and consequently set aside the rmpugned orders passed by the Honbie sales Tax Appellate Tribunal in T Il4 p No 45 of 2009 rn T A \o 74 of 2OO9 dt 4 3_2009 and restrain the 1st respondent from inrt ating coercive steps for recovery of the disputed penarty amount pending disposar of the appear before the Honbre sares Tax Appeflate Tribunal.

LA. NO: 1 OF 2OO9(WPMP

NO: 13779 OF 2009

Petrtron Lrnder Sect on 151 cpc praying that in the circumstances stated in the affidavrt filed i, supporl of the petrtion, the High Court may be pleased to grant stay of recorery of the disputed penalty of Rs 25,64,522/_ for the assessment year 2002-2003 under the cST Act oending disposar of the appear before the Hon'ble Sales Iax Appellate Trrbunal rn T A. No l4 of 2aO9, pendrng disposal of the wlt petrtion Counsel for the petitioner: SRI V.SIDDHARTH REDDy, REp.

SRI BHASKAR REDOY VEMIREDDY

Counsel for the Respondents: SpL Gp FOR STATE TAX

The Court made the following: ORDER

IN THE HIGH COURT FOIT TH[, STATE OF TELANGANA

A'I I{YDERABAD

TIIE HONOIiRAI]L[, SITI .ITJSI'ICE P.SAM KOSHY

ANI)

I'HE HONOT]RABLE SRI JUSI'ICE NARSING ITAO

NANDIKONDA

t8.02.2026

lJ ct rr cen

\l s Muvtls Infi r l'r t.. l.trl..

I{cp. b1 its Deputy Cer-re ral \'lanager (Inclirect l axation ) \'lr. [1.'\.Sri'aroop, . Pctit ione r

AND

-['hc Assistant Corrnrcrcial

-l ax Oftlcer',

Ilegr,rmpet Circle. I 11'derabad

rnd 4 othcrs.

ltespondents

ORDEI{ rper llon hle Sri .ltt;ritc P..\om Koshy)

N'lr. V.Siddharth Recldy, learned coLrnsel represcnting i\'1r. ilhaskal Recldl' Vernilc'dcly, lcalncd counsel fbr the petitioner, sutrnits that the subject Iltattei ol the writ petition has becortre iuli uctuous ).

The writ petition is, accordingly, disrnissed as having becorne infructuous. There shall be no order as to costs W.P.No.l0731 OF 2009

ConseqLrcnrlr . ntisce llaneous petitions pcndinq. il- anr. sl-rall starrcl c lose cl One CC to SRI BHASKAR REDDY VElVltREt)Dy Advocate [OpUC]

SD/.

RINIVASA REDDY

AS

T REGISTRAR

E

TION OFFICER

TAX. Hrgh Court for the State of

,TRUE COPYII

To,

BSR

BS

Two CCs to SpL Gp FOR STATE

Telangana at Hyder a bad [OUT]

Two CD Copies

HIGH COURT

DATED:1810212026