WP/18707/2008 of M/S. UNITED ELEVATORS, SECBAD. Vs C.T.O. HYD AND 3 OTHERS on 16 December 2025

[ 348e I

tN THE HIGH COURT FOR THE STATE OF TELANGANA

AT HYDERABAD

(Special Original Jurisdiction)

TUESDAY,THE SIXTEENTH DAY OF DECEMBER

TWO THOUSAND AND TWENTY FIVE

PRESENT

THE HONOURABLE SRI JUSTICE P.SAM KOSHY

AND

THE HONOURABLE SRI JUSTICE SUDDALA CHALAPATHI RAO

WRIT PETITION NO: 18707 OF 2008

Between:

M/s. United Elevators, 8-1-302 Shivaji Nagar, , RP Road, Secunderabad, rep. by its Proprietor Mr S.Jai Shankar.

...'ET.T.ONER

AND

1. Commercial Tax Officer Market Street Circle Secunderabad Division gth Floor, MK Complex Abids, HYderabad

z. ov. Conimercial Tax bfficer, General Bazar Circle, Secunderabad Division'

Mk Complex, Abids, HYderabad.

a. The Aoo'ellate Deputv' Commissioner of Commercial Taxes, Secunderabad Divisioh, Commeriial Tax Building, Nampally, Hyderabad- +. frliJ- puiriau National Bank, R.P.-Road, Seiunderabad-3. Rep by its Branch h/anaoer.

..RESPONDENTS

Petition under Nticle 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a writ or any other writ or order or direction, more in the nature of a Writ of Mandamus, to set aside the impugned attachment order dated 05.07.2008 issued by the first respondent for recovery of dues for the tax period covering April 2005 to March, 2007

l.A. NO: 1 OF 2008(WPMP. NO: 24351 OF 2008)

Petition under Section .151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to direct the i"t respondent to suspend the impugned notice of attachment dated 5.7.2008 issued to the 4th respondent T

l.A NO: 2 OF 2008(WPMP. NO: 243s2 0F 2008)

Petition under Section 151 CPC praying that in the {

in the affidavit filed in support of the petition, the High Cott stay all further proceedings pursuant to the order dated '16 (

second respondent for assessment Value Added Tax and t)

covering April 2005 to March, 2007, including any proce€ (

tax, levy of interest or penalty pending disposal of th,; respondent rcumstances stated may be pleased to 2007 passed by the iT for the tax period ngs for recovery of appeal by the 3rd Counsel for the Petitioner: SRl. T BALA MOHAN REDDY

Counsel for the Respondent Nos. 1to3: GP FOR COMMER( lAL TAX

Counsel for the Respondent No.4:-

The Court made the following: OROER

..

IN THE HIGH COURT FOR THB STATB OF TELANGANA

AT H\DERABAT)

THE HONOURABLE SRT JUSTICD P.SAM KOSHY

AND

THE HONOURABLE SRI JUSTICE

SUDDALA CHALAPATHI RAO

Writ Petition No.18707 of 2008

Dated: 16.12.2025

Between:

Mis.United Elevators,

8- l-302, Shivaji Nagar,

R. P.Road, Secunderabad.

Rep by its Proprietor Mr.S.Jai Shankar

Petitioner

AND

Commercial Tax Officer,

Market Street Circle,

Secunderabad Division,

9'r'floor, MK Complex,

Abids, Hyderabad and others.

. . . Respondents

ORDER, (per Hon'ble Sri Justice P.Sam Kosh.v)

Heard learned counsel for the petitioner and Mr.T.Chaitanya Kiran, learned Assistant Govemment ['leader l'cprcsenting Mr.Slvaroop Oorilla, leamed Special Governmenl Pleader lor State Tax. Perused the record.

/

2. Considering the nature of dispute raisec n the present wlit petition and the lact that when the writ petiti,n was filed, the appeals were already pending consideration br1 rre the Appettate Authority, by efflux of tin-re and the passage ol' rast 17 years, we are of the considered opinion that the entire t s must have got redressed or decided.

3. Accordingly, this writ petition is d rLrosed o[' at tliis juncturc reserving right of the petitioner to app i ach the Coufl lor reviewing the writ petition in the event if any : use still survives ernanating liom the order under challenge.

.1. Accoldingly, thc writ petition is dispos 'd of. There shall be no or',lcr as to costs C,rnsequently, miscellaneous petitions perLr ing, if any, shall stand ckrsed d,'. UI.JAWAHAR REDDY

,'\f,Ss rsrANT REG|STRAR

//TRUE COPY// I

'l secttott oFFlcER

-.?

To,

1 . The commerciar rax officer Market street circre S rcunderabad Division gtn Floor, It/K Complex nOiOs. ivOeiiU-J-' : - Z lt,g .DV .Commercial Tax Offitier, General Bazar )ircle, Secunderabad Division, MK Complex. Abids. Hvd6rabad_

3. The Appellate Deputy Commissioner of Commercia 'axes, Secunderabad 1 ElYiill 8"W:!'al& iU!ffi ,+3gl9t:',AJl[* ;r l8t,",

5. Two CCs ro Gp FOR COMMERCTAL rnx',High Cc t,{ ior in-d State ot .

Telanaana. IOUTI

AM t*o co coPies

B t\4

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HIGH COURT

DATED:1611212025

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