M/S. Novo Agri Tech Limited Pashamyalaram, Patancheruvu vs. The Commercial Tax Officer - Telangana High Court, 23 September 2025

Cause title — parties, addresses and appearances

I [ 3489 I Between: M/s. Novo Agri Tech Limited, Pashamylaram, Patancheruvu, (M), Medak District, rep by its Managing Director, J. Sobhanadri. HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) TUESDAY, THE TWENTY THIRD DAY OF SEPTEMBER TWO THOUSAND AND TWENry FIVE PRESENT THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE SUDDALA CHALAPATHI RAO WRIT PETITION NO: 9911 OF 2008 ..PETITIONER AND 1 2 The Commercial Tax Officer, Medak, Medak District- The Government of A.P., rep by its, Special Chief Secretary, Revenue Department, Secretariat Buildings, Hyderabad. ...RESPONDENTS Petition under Anicle 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 lvtandamus declaring, (a) Clause (iii) of Sub-section 4 of Section 67 ds illegal, arbitrary and ultra vires since it Virtually amounts to taking away the valid statutory right of appeal against the impugned assessment order in view of the binding nature of the orders of the. Advance Ruling Authority on all the officers of the Department except the Commissioner of Commercial Taxes, (b) to declare Section 13 (1) of the Andhra Pradesh Value Added Tax as Ultravires unconstitutional by reason of unreasonable classiftcation in so far Diesel Oil is concerned or in Alternative to declare that the restriction in the said section has no application for diesel Oil and the petitioner is entitled to the /i benefit of input tax credit on the purchase of High Speed Dirr el to the extent it utilized/Consumed the same in the manufacturing process of i:r products (c) declare that passing of a composite order levying tax, per: lty and interest in a single order as arbitrary and unsustainable and consequ€r ially to set aside the Form VAT 305 Assessment Order, dated O4-O2-20O8. t.A. NO: 1 0F 2008{U&Mp. NO: 13058 0F 2oO8) ,I Petition under 'bection 151 CPC praying that in the circ rmstances stated in the affidavit filed in support of the petition, the High Court r ay be pleased to stay all further proceedings pursuant to the impugned order of t re 1st respondent dated O4-O2-2O08 for 2005-06 (from July 2005 to March, 200(;, pending disposal of the Writ Petition. Counsel for the Petitionbr: SRI MOHAMMED RAFI, REP. FOR SRI SHAIK JEELANI BASHA Counsel forthe Respondents: SRI T.CHAITANYA KIRAN, AGo REP. FOR SRI SWAROOP OORILLA, SPL. Gt) FOR STATE TAX

The Court made the following: ORDER II t- li l i I I i I I 1 I I

! THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE SUDDALA CHALAPATHI RAO WRIT PETITION No. 9911 OF. 2008 ORDER: (per Hon'bte Sn Justice P.Sam Koshg) Mr. Mohammed Rafr, le arned counsel repre senting Mr. Shaik Jeelani Basha, learned counsel for the petitioner and Mr.T.Chaitanya Kiran, learned Assistant Government Pleader representing Mr.Swaroop Oorilla, learned Special Government Pleader for State Tax for the respondents. Perused the record.

The instant writ petition is filed by the petitioner under Article 226 of the Constitution of India assailing the orders passed by the 1"t respondent dated O4.O2.2OO8 under the AP VAT Act, 2005. *-_

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One of the primary contentions l.r :ised by the petitioner is the competence and juri ict on of the l"t respondent-Officer in passing the imp rgned order dated 04.02.2OO8. The contention of thr: petitioner is that it is the Commercial Tax Officer, Sarl areddy, who is the juri ictional assessing authority, u hereas, it is the 1"t respondent-Commercial Tax C)1I cer, Medak District, who has passed the order. 4 Today, when the matter is taken uf, for hearing, Mr.Mohammed Rali, learned counsel Mr.Shaik Jeelani Basha, learned coun petitioner referring to the earlier decision Court in tlre case of Sri Balali Flor, Comtnercial Tax OfJicerr contendeC that competence and juri iction of the Asser; has already decided uid.e the said jude epresenting ;el for the rf this High r Mills a. .he issue of ;ing Ofhcer nent of a ' 2010 SCC Ontine Ap I IE7

/ 3 Division Bench of this High Court and which is still holding good and a batch of writ petitions of similar nature have already been allowed re$ng upon the judgment passed by this High Court in the case of Sri Balali ttour Milts u. Commercio.l Tox Officer.

Learned Assistant Government pleader appearing on beha-rf of the learned Special Government pleader for the State Tax does not dispute the fact so far as the competence and juri iction is concerned and also so far as the judgment under similar facts in the case of Sri Batali Flour Milts u. Commerciat Tax Officer.

In view of the aforesaid factual matrix of the case, we are also inclined to allow the present Writ petition only on tl-re aspect of juri iction of the 1"t respondent following the view taken by a Division Bench of this High Court in the case of Sri Balaji Flour Milts a. C o mme r ciq.t Tax OfJic e r. I (

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As a consequence, the instant '/ rit Petition stands allowed. The impugned order stands set aside/quashed holding it to be without iuri iction. There shall be no order as to costs. Consequently, miscellaneous petitior s pending, if any, shall stand closed. That Rule Nisi has made Absolute as above ' ritness The Hon'ble SRI APARESH KUMAR SINGH, The Chi,r Justice on this Tue ay, the Twenty Third Day of September, Two Thous;i nd and Twenty Five. M.OSMAN ALI BAIG STANT REGIST //// .Srl, \! OFFICER 1 . The Commercial Tax Officer, Medak, Medak District. _

The Special Chief Secretary, Revenue Departmen., Secretarit Buildings, Hyderabad, Government of Telangana.

One CC to SRI SHAIK JEELANI BASHA, Advocate [OI) JC] 4 Two CCs toSRl SWAROOP OORILLA, SPL. cP F:t STATE TAX, High Court for the State of Telangana at Hyderabad [OUT]

Two CD.Copies ',* To, BSR PMK (k

{ HIGH COURT DATED: 2310912025 ORDER WP.No.9911 of 2008 ALLOWING THE WRIT PETITION, WITHOUT COSTS ?+ 6 )) t1 /1! I.., :L) \, 1- \.i? .,\ : ' .\'" " " 'i4. C c 12 BEc 2q5 'I;l \- )F^ i,,1TCHi- )7- -': -:'...'.--