WP/3175/2010 of M/s. Mahindra Logistics Limited, Vs Assistant Commissioner (CT) LTU on 10 December 2025

HIGHcoURTFoRTHESTATEoFTELANGANAATHYDERABAD

lSpecial Original Jurisdiction)

WEDNESDAY, THE TENTH DAY OF DECEMBER

TWO THbUSNUD AND TWENTY FIVE

[ 348e ]

.PETITIONER

PRESENT

THE HONOURABLE SRI JUSTICE P.SAM KOSHY

AND

THEHoNoURABLESRIJUSTICESUDDALACHALAPATHIRAo

F

Between:

Ir/l/s. tvlahindra Logistics Limited, (Formerlylloryn as Mahindra and N/lahindra Ltd.) Mahi.l;; h;',i;;T-7ri, F,l il'rlr.lT,.s n complex, secunderabad' rep 6v iit Aut oiit"o Signatory Amit Jaiswal

AND

1. Assistant

Commissioner

LTU, Office of Joint Commissioner (CT)

BegumPet Division,

Revenue (CT)

its PrinciPal Secretary

Pradesh, HYderabad'

2. State of Andhra Pradesh, reP. bY

Depa rtment, Government of Andhra

3. Union of lndia, Ministry of Finance' North Block' New Delhi 110001.

...RESPONDENTS

Petition under Article 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 an appropriate writ, order or direction more particularly one in the nature of writ of mandamus- declaringtheSectiona(8)oftheAPVATAct,2005readwithSection 2(zD)ExplanationlV,taxingtransferofrighttousegoodswithoutthere beingatransferofeffectivecontrolandpossessionasdeemedsaleas ultraviresEntry54ofListlloftheSeventhScheduleandin transgression of powers of Union under Entry 97 List I of the t:l"l:n scheduletoandArticlel4,lg(1Xg)and24SoftheConstitutionoflndia

i)

ii)

declaring Section 65(50) read with section 65(105)(o) of the Finance Act 1994 as ultravires Entry 54 of List ll of the Seventh Schedule to and l\rticle 1a, 19(1)(g) and 245 of the Constitution of lndia to call for the records on the file of the first re:;pondent relating to the Assessment Order for the year 2006-07 under AP VAT Act dated 27.0' .2010 and quash the same as ultravires Entry 54 of List ll of the Seventh Schedule to and Article '14, 19(t )(g) and 245 of the Constitution of lndia.

oF 2010{WPMP. NO: 4166 oF 2010)

iii)

LA. NO: 1

grant an order of interim stay of all further proceedings of the assessment made vide impugned order dated 27 .01 .2010 passed by the 1st respondent for the Asst. year 20ori-07 under the AP VAT Act including any proceeding for recovery of tax of Rs.2,7 9,09,696/- pending disposal of the writ petition'

I.A. NO:2OF 2O1O(WPMP. NO:4167 OF 2O 't o)

grant an order of interim stay of the operation of Section 4(8) read with sec.

2(28) Explanatron lV of the Andhra Pradesh vAT Act, in so far as it provides for levy of VAT on contracts for service of providing four wheeler motor vehicles on hire without transfer of effective control and possession by the petitioner is concerned, pending disposal of the above writ petition.

I.A. N

P. NO:4

F 20't0

grant an order of interim stay of the operation of Section 65(20), (70)' (71), (72)

and (73) read lvith section 65(105)(o) of the Finance Act 1994 as ultravires Entry 54 of List ll of the Seventh Schedule to and Article 14' 19(1)(g) and 245 of the Constitution of lndia, pending disposal of the above writ petition.

NO:

Between

1. Assistant Commissioner (CT)

"

BegumPet Division, HYderabad

LTU, Office of Joint Commissioner (CT)

2. State of Andhra Pradesh,- rep'. by^itt,PI'n Oqi"rtr.nt, Government of Andhra Pradesh'

cioal Secretary, Revenue (CT)

l-iyderabad.

...PETITIONERS

AND

M/s. Mahindra Logistics Limited,.(Formerly know-n as Mahindra and Mahindra Ltd.) r\rahinora nouil, i-7fr, p;;k La;;:is.n. co'rrlex' secunderabad' rep'

OV i(t Artnoiised Signatory Amit Jaiswal Unionoflndia,MinistryofFinance'NorthBlock,NewDelhi110001.

(2nd Respondent is not necessary party in this petition)

...RESPONDENTS

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 vacate the interim orders granted on 2.3.2010 in wPMP No' 4166 ol2010 in wP

No. 31 75 of 2010, pending disposal of the writ petition Counsel for the Petitioner: SRI HAREESH'K'' REP'

SRI BHASKAR REDDY VEMIREDDY

Counsel for the Respondent No'1 & 2: SPL' GP FOR STATE TAX

Counsel for the Respondent No'3: SRI N'BHUJANGA RAO'

OC-PUTV SOLICITOR GENERIAL OF INDIA

The Court made the following: ORDER

i

IN THE HIGH COURT FOR THE STATE OF TELANGANA

AT HYDERABAD

TTIE HONOURABLE SRI JUSTICE I'.SAM KOSHY

AND

THE HONOURABLE SRI JUSTICE

SUDDALA CHALAPATHI RAO

Writ Petition No.3l75 of 2010

Dated: 10.12.2025

Between:

M/s.Mahindra Logistics Limited

(Formerly known as Mahindra and Mahindra Ltd.,)

Mahindra House, 171 Park Lane, TSR Complex, Secund,:rabad.

Rep by its Authorised Signatory Amit Jaiswal.

...Petitioner

AND

Assistant Commissioner (CT) LTU,

Office of Joint Commissioner (CT),

Begun-rJret Division, Hyderabad and others.

Respondents

ORDEII' (per Hon'ble Sri.lustice P.Sam Koshy)

Ivlr.Hareesh K, learned counsel representing Mr.Bhaskar Reddy 'y'emireddy, learned counsel for the petitioner submits that in spite of best efforts, the petitioner is not responding and it has also been informed that NOC has also been issued to the petitioner.

f,i; i'!il!

2.

In view of the same, this Bench is left with no option but to dismiss the present writ petition for want of prosecution.

3.

The case is accordingly dismissed for want of prosecution The interim order granted earlier on 02.03.2010 stands vacated.

Consequently, miscellaneous petitions pending, if any, shall stand closed. There shall be no order as to costs SD/-L. VIJAYA

ISTANT

To,

//TRUE COPY//

SECTION OFFICER

1. One CC to SRI BHASKAR REDDY VEMIREDDY, loPUCl

2. One CC to SRI N.BHUJANGA RAO, DEPUTY SOL-lClTOR GENERIAL OF

, lNDlA, High Court for the State of Telangana at Hyderabad [OPUC]

'3. Two CCs to SPL. GP FOR STATE TAX, High Court for the State of Telangana at Hyderabad [OUf]

4. Two CE Copies

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BSR

BS

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HIGH COURT

DATED: 1011212025