TREVC/174/2010 of THE SALES TAX APPELLATE TRIBUNAL Vs M/S.I.V.R.CONSTRUCTIONS LIMITED on 17 December 2025

[ 348s I

tN THE HIGH COURT FOR THE STATE OF TELANGANA

AT HYDERABAD

WEDNESDAY, THE SEVENTEENTH DAY OF DECEMBER

TWO THOUSAND AND TWENTY FIVE

PRESENT

THE HONOURABLE SRI JUSTICE P.SAM KOSHY

AND

THE HONOURABLE SRI JUSTICE SUDDALA CHALAPATHI RAO

TAX REVISION GASE NO: 174 OF 2010

Tax Revision Case under Section 22(1) Read with Rule 40 of APGST Rules under Section APGST Act to revise the order dated 01.07.2009 passed in TA

No.206/2004 on the file of the Sales Tax Appellate Tribunal, Andhra Pradesh, ['ly.derabad Between:

The State of Andhra Pradesh Rep. By the State Representative O/o.D.No.S-4-404 to 408, Nampally, Andhra Pradesh, Hyderabad.

before STAT

...PETITIONER/RESPONDENT

AND

M/S.l.V.R. Constructions Limited, [Presently Known as M/s.|VRCL

lnfrastructuires Projects Ltd) M-22l3rt, Vijayanagar Colony, Hyderabad - 500 057.

...RESPONDENT/APPELLANT

Counsel for the Petitioner : Mr. T. Chaitanya Kiran Assistant Government Pleader representing Mr. Swaroopa Oorilla Special Government Pleader for State Tax Counsel for the Respondent : Mr. S. Dwarakanath The Court made the foltowing: ORDER

i.

Page I of 2

IN THE HIGH COURT FOR THE STATE Ot. TELIINGIINA

AT Iffi'ERAAAI'

TIIE HOITOURABLE SRI JUSTICE P.SAM KOSI{Y

AND

THE IIONOURABLE SRI JUSTICE SUDDALA CHALAPATHI RAO

Tax Revision Case No.174 of 2O1O

Date of Order. L7.L2.2O25

BETWIEIT

The State ofl\ndhra Pradesh.

...Petitioner

Vs.

M/ s.I.V.R. Constructions Limited

...Respondent

ORDER : (per Hon'ble Si Justice P.SAM XOSIfi)

When ttre matter is taken up for hearing, Mr. S. Dwarakanath, learned counsel for the respondent, had informed the Court that .

pending the 'tax Revision Case before this Court, the respondent- Company has since undergone liquidation; and to that effect tlle National Company Law Tribunal, Hyderabad Bench had also passed liquidation orders urde CP(IB)No .294-7 -HDB-2O17 , dated 26'07 '2019,

2.

Given the fact that the respondent-Company had undergone'

liquidation vide tl.e above referred liquidation proceedings, nothing further remains to be adjudicated in the present Tax Revision case.

I

Therefore, the Tax Revision Case stands dismissed as infructuous. No costs

3.

As a sequel, miscellaneous applications pending if any, shall stand closed.

SD'. A.V.S. PRASAD

DEPUW REGISTRAR

/TRUE COPY'/

SECTION OFFIGER

To,

^;l.TheSalesTaxAppellateTribunal,AndhraPradesh,Hyderabad.(With ,,". ,. iT:tt?, to the Mr. sw_aroopa ooriila Speciar Government Pleader, '

state of relang*r, iign court'Buildings' at Hy{911oad (oUT)

3. one CC to nfi' S' bwirakanath' Advocate [OPUC]

4. Two CD CoPies

DL/PSL

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HIGH COURT

OAfED l7,4A2025