Cause title — parties, addresses and appearances
[ 3446 ]
HIGH COURT FOR THE STATE OF TELANGANA
AT HYDERABAD
(Special Original Jurisdiction)
THURSDAY, THE TWENTY FOURTH DAY OF APRIL
TWO THOUSAND AND TWENTY FIVE
PRESENT
THE HONOURABLE THE ACTING CHIEF JUSTICE SUJOY PAUL
AND
THE HONOURABLE SMT JUSTICE RENUKA YARA
Between:
M/s. Sodexo Food Solutions Pvt. Limited, Sy. No. 40 and 41 , P. No. 7, H. No.
1 65 2 7, Guttala Begumpet, Kavuri Hills Opp. Orchid lnternational School'
Hyderbbad - 500033
...PETITIONER
AND
1. The Commercial Tax Officer, Tarnaka-1 Circle, Hyderabad
2. The Commissioner of State Taxes, Telangana C.T Complex, Nampally,
Hyderabad
3. The State of Telangana, through Principal Secretary to Government Revenue
(state Tax) Department, Hyderabad.
...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 a Writ, Order or direction particularly one in the nature of a WRIT
OF MANDAMUS. i) setting aside the impugned AO Order No.80023 dated
'10.12.2O2O passed by the 1st Respondent.
IA NO: 1 OF 2021
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 stay
the operation of the impugned order dated 10.12.2020 and restrain the
Respondent No.1 from initiating any further proceedings towards collection of tax
Rs.96,95,8931 pursuant to the impugned assessment order.
WRIT PETITION NOS: 298 AND 305 OF 2021
W.P.NO: 298 OF 2021
1. M/s. Sodexo Food Solutions Pvt. Limited, Sy. No. 40 and 41 , p. No. 7, H. No.
1 65 2 7, Guttala Begumpet, Kavuri Hills Opp. Orchid lnternational School,
Hvderabad - 500033
...'ET'r.NER/RES'.NDENT
2. The Commissioner of State Taxes, Telangana C.T Complex, Nampally,
Hyderabad
3- The State of Telangana, through Principal Secretary to Government Revenue
(State Tax) Department, Hyderabad.
...RESPONDENTS/RESPONDENTS
Petition under Section 15'1 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 stay orders passed on 06-01-2021 in l.A No. 1 ot 2021 inWp
No. 298 of 2021 in the interest of justice.
lA NO: 1 OF 2022
Between:
The Commercial Tax Officer, Tarnaka-1 Circle, Hyderabad
...PETIT|ONERYRESPONDENT No.1
AND
Counsel for the Petitioner: SRI NARENDRA DAVE FOR SRt LAKSHMI
KUMARAN AND SRI SRIDHARAN
Counsel for the Respondents: SRI T.CHAITANYA KIRAN, AGp FOR
COMMERCIAL TAX FOR SRI SWAROOP OORILLA, SPL. GP FOR TAX
W.P.NO: 305 OF 20.21
Between:
Mis. Sodexo Food Solutions Pvt. Limited, Sy. No. 40 and 41 , p. No. 7, H. No.
1 65 2 7, Guttala Begumpet, Kavuri Hills, Opp. Orchid lnternational School,
Hyderabad - 500033.
AND
...PETiT|ONER
1. The Commercial Tax Officer, Tamaka-1 Circle, Hyderabad.
2. The Commissioner of State Taxes, Telangana C.T Complex, Nampally,
Hyderabad.
3. The State of Telangana, Through Principal Secretary to Govemment Revenue
(State Tax) Department, Hyderabad.
.,.RESPONDENTS
Petition under Article 226 of lhe constitution of lndia praying that in the
circumstances stated in the affidavit filed therewith, the High Court may be
pleased to issue a writ, order or direction particularly one in the nature of a wRlr
T
OF IVANDANiIUS. i) setting aside the impugned AO Order No.80024 dated
1011212020 passed by the 1st Respondent.
lA NO: 1 OF 2021
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 stay
the operation of the impugned order dated 1011212020 and restrain the
Respondent No.'1 from initiating any further proceedings towards collection of tax
of RsJ ,41 ,33,3221- pursuant to the impugned assessment order dated
10t12t2020.
lA NO: 1 OF 2022
Between:
The Commercial Tax Officer, Tarnaka-1 Circle, Hyderabad.
...PETITIONERYRESPONDENT No.1
AND
1. [vl/s. Sodexo Food Solutions Pvt. Limited, Sy. No. 40 and 41 , P. No. 7, H. No.
1 65 2 7, Guttala Begumpet, Kavuri Hills, Opp. Orchid lnternational School,
Hyderabad - 500033.
...PETITIONERYRESPONDENT
2. The Commissioner of State Taxes, Telangana C.T Complex, Nampally,
Hyderabad.
3. The State of Telangana, Through Principal Secretary to Government Revenue
(stateTax)Department'Hyderabad
...REspoNDENTS/RESpoNDENTS
Petition under Section 1 51 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 stay orders passed on 06-01 -2021 in l.A No- 1 of 2021 in \NP
No. 305 of 2021 in the interest of justice.
Counsel for the Petitioner: SRI NARENDRA DAVE FOR SRt LAKSHMI
KUMARAN AND SRI SRIDHARAN
Counsel for the Respondents: SRI T.CHAITANYA KIRAN, AGP FOR
COMMERCIAL TAX FOR SRI SWAROOP OORILLA, SPL. GP FOR TAX
The Court made the following: COMMON ORDER
THE HONOURABLE THE ACTING CHIEF JUSTICE SUJOY PAUL AND THE HONOURABLE SMT. JUSTICE RENUKA YARA COMMON ORDER: (Per Hon'ble'l'he Acting Chief Justice) Sri Narendra Dave, learned counsel representing Sri Lakshmi Kumarar and Sri Sridharan, learned counsel for the petitioners and Sri T. Chaitanya Kiran, learned Assistant Government Pleader representing Sri Swaroop Oorilla, learned Special Governrrent Pleader for State Tax, for respondents.
2.With the consent finally heard.
3.During the course of hearing, learned counsel for the parties arrived at consensus. It is agreed that siirce the petitioners could not produce relevant documents in relation to the claim of the input tax credit and exempted turn over, the impugned orders may be set aside by reserving liberty to file the relevant documents before the Proper Officer.
4.In vievr of the consensus arrived at, the impugned orders in both the nratters are set aside. The petitioners shall appear before the Proper Officer on OTth May,2025 at 11:30 AM and the I I i I I said Officer shall fix a date as per his convenience and on that I I WRIT PETITION Nos.298 and 3OS oll 2O2l
) date the petitioners shall file the relevant documents. The proper Officer shall rehear the petitioners and pass appropriate orders in accordalce with law.
5.With the aforesaid and without expressing aly merits, these Writ Petitions are disposed of. There sha_ll be no order as to costs. Miscellaneous applications, if any pending shall also stand ciosed. //// vlew on .T. JAYASREE EPUTY REGISTRAR SECTION OFFICER To 1 The Commercial Tax Officer, Tarnaka-1 Circle'tl i. tne Commissioner of State Taxes' lelangana \'' rabad mplex, NamPallY, I / . ?ilS"Jil3$ur s"","t'ry to Government Revenue (State rax) Department' I o, Bl1"#?ls?il"^?{J,:liifttilfiARAN AND sRr sRTDHARAN, Advocate u. lo,^lJ"%, to GP FoR CoMMERCIAL TAX' Hish Court for the state of , l*tala Sllt{$;l"J33rt33lr.o, spl. Gp FoR srArE rAx toPUCl
7.Two CD CoPies PSK LS \ t !y-- I I
HIGH COURT DATED:241A412025 ORDER WP.Nos.298 AND 305 of 2021 DISPOSING OF THE WRIT PETITIONS WITHOUT COSTS t 1Ht 5 {J{{€ / llAr m !)€sP,1TOr{f-O a pi t;? ;:_r ll Lr q- I 6l