M/S Nusrath Metals PVT. LTD. vs. Commercial Tax Officer
Held
The Court noted that the petitioner had settled the disputed tax amount under an OTS scheme and paid it. Therefore, the petitioner sought to withdraw the writ petition.
Facts
The petitioner sought to challenge an amendment to the TS VAT Act, 2005, and an assessment order denying input tax credit. However, the petitioner later opted for a One-Time Settlement (OTS) scheme and paid the disputed tax amount.
Key Issues
The primary issue was the legality and constitutionality of an amendment to the TS VAT Act and the denial of input tax credit. However, the case was resolved due to the settlement of the dispute.
Sections Cited
Section 13(1)
AI-generated summary — verify with the full judgment below
[ 32ss ] HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) TUESDAY, THE FIRST DAY OF NOVEMBER TWO THOUSAND AND TWENTY TWO PRESENT 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 of Mandamus or any other appropriate writ, order or directions (a) to declare the Amendment Act, No. 4 of 2015 introduced to section 13(1) of the TS VAT Act, 2005 w.e.f. 0'l-05-2015 is ittegat uttravires, u n constitution al and violative of Article 14, 19(1)9, 300A, 301 and 304b of the Constitution of India and struck down the said amendment (b) Having furnished the details of tax defaulter details about the payment of sales tax by them, denying the input tax credit claim is quite contrary to law, (c) levying sales tax on THE HONOURABLE THE CHIEF JUSTICE UJJAL BHUYAN AND THE HONOURABLE SRI JUSTICE C.V. BHASKAR REDDY WRIT PETITION NO: 27073 OF 2022 Between: Arl/s Nusrath Metals Pvt. Ltd., Factory and reqistered office at plot No. HS and f6, Road No.6, IDA Uppal, Hyderabad, Tetangana, 500038 rep. by its Director Mr. Gulam Rasool Khan, S/o Late Sikan
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Telangana High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.