M/S. Infronics Systems Limited vs. The Commercial Tax Officer And 4 Others

[ 32e5 ] HIGH COURT FOR THE STATE OF TELANGANA AT HYDERAEIAD (Special Original Jurisdiction) WEDNESDAY. THE TWENTY FOIJRTH DAY OF AUGUST TWO THOUSAND AND TWENTY TWO THE HON'BLE THE CHIEF JUSTICE UJJAL BHUYAN AND THE HON'BLE SRI JUSTICE C, V. BHASKAR REDDY 8593 of2021 8635 of 2021 8658 of 2021 30240 of 2022 & WP NO: '182'11 OF 2015 Between It4/s.Meera Automobiles, D.No.1-16-336/1,Near Petrol pump, Adilabad. Rep. by its Proprietrix Smt.Komal Khatwani. Kagaznagar, ...PETITIONER AND The Deputy Commercial Tax Officer,, Sirpur Kagaznagar, Adilabad District. The Commercial Tax Officer, Mancherial Circle,, Adilabad Division. The Deputy Commissioner (CT),, Adilabad Division, Adilabad. The Commissioner of Commercial Taxes,, Government of Telangana, Hyderabad. The State of Telangana, Rep. by its Secretary,, Revenue (CT) Department, StateofTelangana,SecretariatBuildings,Hyderabad. ...RES'.NDENTS 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 rnore particularly one in the nature of Writ of Mandamus or any other appropriate Writ or order or direction calling for records pertaining to the impugned assessment order passed by the 2nd respondent in assessment order No.22933, dated 21.05.2015 and set aside the same as illegal, arbitrary, without authority of law and jurisdiction, and violation of principles of natural .justice and time barred and declare that the petitioner has to be assessed only as TOT dealer since its annual turnover for the tax period 2008-09' 1 2 4 5 ! PRES E NT WRIT PETITION Nos.18211 of 2015. 10067 of 2017.9338 of 2018, 10773 of 2020, 10792 of 2020. 10810 of 2020,7678 ot 202'|., 30948 of 2022 2009-10 is less than Rs.40,00,000/- as prescribed under Section 17(2) of APVAT Act 2005 or in alternative declare that the petitioner is entitled for grant of input tax credit in terms of Section 13 read with Rule 2l) when it is assessed to tax as VAT dealer for the period in question l.A. NO: 2 OF 201S(WPMP. NO: 23574 OF 2015 Petition under Section 151 CPC prayin(t that in the circumstances stated In the affidavit filed in support of the petition, the High Court nray be pleased To grant stay of all further proceedings including any recovery of the disputed amounts, pursuant to the impugned assessment order pzrssed by the 2nd respondent in Form VAT 305 dated 21.05.2015 for the period 200i1-09 and 2009-10 under APVAT Act 2005, pending disposal of the Writ Petition, as otherwise, the petitioner will be put to severe loss and hardship. l.A. NO: 1 OF 201S(WVMP. NO:45 oF 2015) Between: ) 1 . The Deputy Commercial Tax Officer,, Sirpr.rr Kagaznagar, Adilabad District. 2. The Commercial Tax Officer, Mancherial Circle,, Adilabad Division. 3. The Deputy Commissioner (CT),, Adilabacl Division, Adilabad. 4. The Commissioner of Commercial Taxes,, Government of Telangana, Hyderabad. 5. The State of Telangana, Rep. by its Secretary,, Revenue (CT) Department, state of relangana, secretariat Buildings, nro"ruollr.r,roNERS/RESpoNDENrs AND M/s.Meera Automobiles, D.No.1-16-336/1,Near Petrol pump, Kagaznagar, Adilabad. Rep. by its proprietrix Smt.Komar *nu*"n,....*ra"oNDENT/pETlaoNER Petition under Section 151 CPC prayinEl that in the circumstances stated in the affidavit filed in support of the petition, the l{igh Court may be pleased to vacate the interim orders dated 03.07.2015 passed in WP.No.18211 12015 and dismiss the W.P Counsel for the Petitioner: SRI SIDDHARTH, COUNSEL FOR SRI BHASKAR REDDY VEMIREDDY Counsel for Respondents: SRI K. RAJI REDDY, I I I I I SENIOR STANDING COUNSEL FOR COMMERCIAL TAXES WP NO: 10067 OF 2017 Between: M/s. Lvoohilizatron Systems lndia (P) Ltd, Plot No.26i27-Alip lndustrial Estate, Ooo jtttU Road. N'ear Praqathai Nagar. Kukatpally, Hyderabad. Rep. by its Si:nior tr/anaqer (Accounts)," tr,4 r P.Venl'aiah s/o P.Ratnam Aged years 40 vears Petitioner "'PETITIONER AND 1 2 3 The Commissioner Of Commercial Taxes, '1st Floor' Commercial Taxes Comolex, Opp Gandhi Bhavan, Nampally, Hyderabad The bommdrtral Tax Officer, IDA- Gandhi Nagar Circle,, Gaganvihar, Nampally, Hyderabad. itie Siate Level Authority for Clarification il Advance, Rulings under the TVAT Act, 2005, Commercial Taxes Complex, Opp. Gandhi Bhavan, Nampally' Hyderabad. ifie Government of Telanqana Rep. by its Principle Secretary, Revenue (CT) Department. Secretariat, Hyderabad. .._RES'.NDENT' Petition under Arlicle 226 of the Constitution of lndia praytng that in the circumstances stated in the affidavit filed there,/vith, the High court may be pleased to issue a writ or direction more particularly one in the nature of a Mandamus decfaring the order daled 23-02-2017 i,e, in co No.01/2017 in ccT's Ref No. Llll (2)t17012O16 passed by the 1st respondent for the assessment year 2009-10 under the CST Act, 1956 is illegal, arbitrary, without jurisdiclion, runs contrary to the legislative mandate under sec.32(5) of the APrI VAT Acts read with sec.9(2) besides being against the law declared by this Hon'ble court in several cases wherein the scope of Sec.32(5) is explained, unreasonable and unfair consequently to set aside the same l.A. NO: 1 OF 2017(WPMP. NO: 1 2483 0F 20171 Petition under Section '151 CPC prayingl that in the circumstances slated in the affidavit filed in support of the petition, the l-ligh Court may be pleased to stay all further proceedings pursuant to the order dated 23-02-2017 i.e.in CO NO.01/2017 in CCT's Ref No. Llll (2)/170 t2016 'tor the assessment year 2009-10 under the CST Act, 1956 passed by the 1st respondent including collectlon of additional tax of Rs.3,43, 100 quantified by the 2nd respondent irr its order daled 28-02-2017 pursuant to the orders of the 1st respondent pending disposal of the writ petition Counsel for the Petitioner: SRI SIDDHARTH, (;OUNSEL FOR SRI BHASKAR REDDY VEMIREDDY 4 I I I Counsel for Respondents: SRI K. RAJI REDD\f' SENIOR STANDING CoUNSEL FOR COMMERCIAL TAXES WP NO: 9338 OF 2018 Between: AND 1. 2. 3. M/s Lyophilization Systems lndia (P) Ltd, Plot No.26127-Alip Industrial Estate, Ooo. iNfU Road. Near Praqathai Naqar, Kukatpally, Hyderabad. Rep. by its Sinior lr,4anaoer Accounts Off-icer, lVr. P.Venkaiah s/o P Ratnam Aged years 38 years ...PETITIONER The Commissioner of Commercial Taxes State of Telangana Commercial Taxes Comolex. Oop Gandhi Bhavan, Nampally, Hyderabad HYD Tne bommertial Tax Officer,, IDA- Gandh Nagar Circle. Gaganvihar, Nampally, Hvderabad Tlie State Level Authority for Clarification and Advance Rulings under the TVAT Act, 2005, Commercral Taxes Complex, Opp. Gandhi Bhavan, Nampally, Hvderabad. T6e Government of Telangana, Rep. by its; Principle Secretary' Revenue (CT) Department, Secretariat, Hyderabad _..RESPoNDENTS 4 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 or direction more parlicularly one in the nature of a Mandamus declaring the order dated 03-03- 2018i.e. in co No.04/2018 in ccTs Ref .L.lll (2)t186t2016 passed by the 1st respondent for the assessment years 20'10 to 2013 ( i.e. for the tax periods from April-2010 to December 2013) under the TVAT Act, 2005 is illegal, arbitrary, without iurisdictiorr, unreasonable, haish and unjust besides being unfair consequently to set aside the same lA NO: 1 OF 2018 Petition under Section '151 CPC praying; that in the circumstances stated in the affidavit filed in support of the petition, the tligh court may be pleased to stay all further proceedings pursuant to the order the order dated 03-03-20'18 i.e. in CO NO.O4l2018 in CCT's Ref.L.lll (21118612016 p;rssed by the 'lst respondent for the assessment years 20'10 to 2013 ( i.e. for the tax periods from April-2010 to December 2013) under the TVAT Act including collection of additional tax of Rs.94,04,069 quantified by the 2nd respondent in its order dated 12 03 20'18 pursuant to the orders of the 1 st respondent pending disposal of the writ petition Counsel for the Petitioner: SRI SIDDHARTH' C;OUNSEL FOR SRI BHASKAR RECIDY VEMIREDDY Counsel for Respondents: SRI K. RAJI REDDY, SENIOR STANDING COUNSEL FOR COMMERCIAL TAXES WP NO: '10773 OF 2O2O Between: [//S. TECHNOPOLIS CONSTRUCTIONSi COI/PANY PRIVATE LIt\,,1ITED, 1- S6Alf a, +tn floor, Technopolis, Arunoday;l Colony, Ir'4adhapur, Hyderabad Rep' by its Managing Director Mr.P.Tirupathi Re:ddy ...pETtTtoNER AND 1. The Commercial Tax Officer, Madhapaur ()ircle, Hyderabad' 2. The Appellate Deputy Commissioner (CT) Hyderabad Rural Divislon, Hvderabad. 3. The Chief Commissioner of State Tax' Go'vernment of Telangana +. Stat" of Telangana, Rep. by its Principal Secretary (Revenue)(CT) Department, Secretariat Buildings, Hyderabad. ...REspoNDENrs Petitionunderpfllcle226oftheconstitutionoflndiaprayingthatinthe circumstances stated in the affidavit filed therewith, the High court may be pleased to issue an appropriate writ, order or drrection lnore particularly one in the nature of writ of Mandamus or any other appropriate wlit or order or direction declarlng the action of the 2nd respondent in dismissing the appeal filed by the petitioner as against the order of the 1st respondent dated 3-3-201 8 who levied Entry tax on the goods brought from other states and used as inputs in the construction activity through the impugned order Dt. 2O-4-202O for the assessment years 2015-'1 6 as illegal, arbitrary, high handed, without authority of law and jurisdiction, contrary to the provisions of the Act and in violation of principles of natural justice and set aside the same lA NO: 1 OF 20 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 grant stay of all further proceedings in pursuance of the impugned order of the 2nd Respondent daled 2o.4.2020 for the assessm€rnt year 2015-16 pending disposal of the writ Petition, as otherwise the Petitioner will be put to severe loss and hardship Counsel for the Petitioner: SRI SIDDHARTH' (;OUNSEL FOR SRI BHASKAR RECIDY VEMIREDDY Counsel for Respondents: SRI K. RAJI REDDY' () SENIOR STANDING COUNSEL FOR COMMERCIAL TAXES Between M/s TECHNOPOLIS CONSTRUCTIONSi CON/PANY PRIVATE L|N,'1|TED, 1' 96/8/13, 4th floor, Technopolis, Arunoday;r Colony, tr.4adhapur, Hyderabad Rep. by its l\.4anaging Director Mr.P.Tirupatlri Rt:ddy ...pE,.oNER AND 1 . The Commercial Tax Officer, Madhapaur Circle, Hyderabad. 2. The Appellate Deputy Commissioner (CT), Hyderabad Rural Division, Hyderabad. 3. The Chief Contmissioner of State Tax, Government of Telangana. 4. State of Telangana, Rep. by its Principal Secretary (Revenue)(CT) Department, Secretariat Buildings, Hyderabad. ...REspoNDENTs Petition under p.Illicle 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed there'dith, the High Court may be pleased to issue an appropriate writ, order or direction rnore particularly one in the nature of Writ of Mandamus or any other appropriate wlit or order or direction declaring the action of the 2nd respondent in dismissing the appeal filed by the petitioner as against the order of the 1st respondent dated 3-3-2018 who levied Entry tax on the goods brought from other states and used as inputs in the construction activity through the impugned order Dt. 2O-4-2O2O for the assessment years 2016-17 as illegal, arbitrary, high handed, without authority of law and iurisdiction, contrary to the provisions of the Act and in violation of principles of natural justice and set aside the same lA NO: 1 OF 2020 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 grant stay of all further proceedings in pursuance of the impugned order of the 2nd Respondent daled 20.4.2020 for the assessm€,nt year 2016-17 pending disposal of the Writ Petition, as otherwise the Petitioner will be put to severe loss and hardship. Counsel for the Petitioner: SRI SIDDHARTH, (;OUNSEL FOR SRI BHASKAR REEIDY VEMIREDDY Counsel for Respondents: SRI K. RAJI REDDY, SENIOR STANDING COUI,ISEL FOR COMMERCIAL TAXES WP NO: 10792 OF 2020 WP NO: 10810 OF 2020 Between: It//s. TECHNOPOLIS CONSTRUCTIONSi COI\4PANY PRIVATE LllVlTED, 1- 96/8/13, 4th floor, Technopolis, Arunodaya Colony, lVadhapur, Hyderabad. Rep. by its lvlanaging Director lt4r. P.Tirupathi Re:ddy. ...pE,rtoNER AND 1. The Commercial Tax Officer, [/adhapur Circle, Hyderabad. 2. The Appellate Deputy Commissioner (CT), Hyderabad Rural Division, Hyderabad. 3. The Chief Commissioner of State Tax, Gor'ernment of Telangana. 4. State of Telangana, Rep. by its Principal Secretary (Revenue)(CT) Department, Secretariat Buildings' Hyderabad ...RESpoNDENrs Petition under Arlicle 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed there'rvith, the High Court may be pleased to issue an appropriate writ, order or direction rrore particularly one in the nature of Writ of Mandamus or any other appropriate writ or order or direction declaring the action of the 2nd respondent in dismissing the appeal filed by the petitioner as against the order of the 1st respondent dated 3-3-2018 who levied Entry tax on the goods brought from other states and used as inputs in the construction activity through the impugned order Dt. 20-4-2020 for the assessment years 2014-15 as illegal, arbitrary, high handed, without authority,lf law and jurisdiction, contrary to the provisions of the Act and in violation of principles of natural justice and set aside the same lA NO: 1 OF 2020 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 grant stay of all further proceedings in pursuance of the impugned order of the 2nd Respondent daled 20.4.2020 for the assessm€,nt year 2O14-15 pending disposal of the Writ Petition, as otherwise the Petitioner will be put to severe loss and hardship. Counsel for the Petitioner: SRI SIDDHARTH, COUNSEL FOR SRI BHASKAR REDIDY VEMIREDDY Counsel for Respondents: SRI K. RAJI REDDY, SENIOR STANDING COUl.ISEL FOR COMMERCIAL TAXES s Between: M/s. lnfronics systems Limited, Plot No.16, Srila Reality Layout, Near Land N4ark Towers, l\4iyapur, Hyderabad. Rep. by its Authorized Signatoary IVlr. l\,4. l\'4adhusudhan Raiu ...pETrroNER AND 1. The Commercial Tax Officer, Srinagar Colcny Circle, Punjagutta Division, Hyderabad. 2. The Assistant Commissioner (ST), Jubilee Hills Punjagutta Division, Hyderabad. 3. The Appellate Deputy Commissioner, Puniagutta, Hyderabad. 4. The Chief Conrmissioner of State Tax, Government of Telangana 5. State of Telangana, Rep. by its Principal Secretary (Revenue)(GsT) Department, Secretariat Buildings, Hyderabad ...RES'.NDENT' 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 directron more particularly one in the nature of Writ of lvlandamus declaring, the action of the 1st respondent in insisting for payment of the balance disputed tax and penalty in pursuance of the dismissal of the appeals by the 3rd respondent dated 2-9-2014 for the periods 2009-10 to 2010- 11 under TVAT Act 2005 and contemplating to take coercive action for recovery of the same even during pendency of appeals before the Honble Telangana VAT Appellate Tribunal as illegal, arbitrary, high handed and consequently reskain the 1st respondent from taking any coercive steps for recovery of the balance disputed tax and penalty pending disposal of the appeals before the Honble Telangana VAT Appellate Tribunal in T.A.Nos. 41 and 42 of 2016 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 grant stay or recovery of balance disputed tax and penalty of Rs.48,95,600/- from out of the total disputed tax and penalty of Rs.70,49,3681- for the periods 2009-10 to 2O1O-11 under TVAT Act 2005, pending disposal of the Writ Petition Counsel for the Petitioner: SRI SIDDHARTH, C;OUNSEL FOR SRI BHASKAR REDDY VEMIREDDY Counsel for Respondents: SRI K. RAJI REDDY, SENIOR STANDING COUI{SEL FOR COMMERCIAL TAXES WP NO: 7678 OF 2021 ,) Between i N//S TECHNOPOLIS CONSTRUCTIONSi COI/PANY PRIVATE LIIVTIED, 1- 96iB/1 3, 41st floor, Technopolis, ArunorJaya Colony, l\,4adhapur, Hyderabad Rep. by its l\ilanagrng Director l\r1r. P.Tirupathi Reddy, ...pE,rtoNER AND 1 . The Commercial Tax Officer, Ivladhapaur (lircle, Hyderabad. 2. The Appellate Deputy Commissioner (CT), Hydcrabad Rural Diviston, Hyderabad. 3. The Chief Commissioner of State Tax, Government of Telangana. 4. State of Telangana, Rep. by its Principal Secretary, Revenuel(CT) Department, Secretariat Buildinqs, Hyderabad. ...REspoNDENrs Petition under Article 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed there'/vith, the High Court may be pleased to issue an appropriate writ, order or direction rnore particularly one in the nature of writ of Mandamus or any other appropriate writ or order or direction declaring the action of the 2nd respondent in dismissing the appeal filed by the petitioner as against the order of the 1st respondent dated 11/712019, who levied Entry tax on the goods brought from other states and used as inputs in the construction activity through the impugned order Dl. 261212021 for the assessment years 2017-1 .B as illegal, arbitrary, high handed, without authority of law and jurisdiction, contrary to the provisions of the Act and in violation of principles of natural lustice and set aside the same lA NO: 1 OF 2021 Petition under Section 151 CPC prayingl that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to grant stay of all further proceedings in pursuance of the impugned order of the 2nd Respondent dated 26.2.2021 for the assessment year 2017-18 pending disposal of the writ Petition. as otherwise the Petitioner will be put to severe loss and hardship. WP NO: 8593 OF 2021 I i I 1() Counsel for the Petitioner: SRI SIDDHARTH, (:OUNSEL FOR SRI BHASKAR RECIDY VEMIREDDY Counsel for Respondents: SRI K. RAJI REDD\/, SENIOR STANDING COUNSEL FOR COMMERCIAL TAXES WP NO: 8635 OF 2021 Between: L4/s. Sumashaila Developers, H.No.1l2l29l45lN12lA1, Plot no.15 Nizampet Road, Kukatpally, Hyderabad Rr:p. by its Partner [/r.lvl.Prata and 16, p Reddy. ETITIONER AND 1. The Commercial Tax Officer, Hydernagar Circle, Hyderabad. 2. The Appellate Deputy Commissioner (CT) Hyderabad Rural Division, Hyderabad. 3. The Chief Commissioner of State Tax, Go,,/ernment of Telangana. 4- State of Telangana, Rep. by its Principal Secrelary (Revenue)(CT) Department, Secretariat Buildings, Hyderabad. RESPONOENTS Petition under Article 226 of the Constitution of India 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 rnore particularly one in the nature of Writ of Mandamus or any other appropriate writ or order or direction declaring the action of the 2nd respondent in dismissing the appeal filed by the petitioner as against the order of the respondent dated 2-[t-2018, who levied Entry tax on the goods brought from other states and used as inputs in the construction activity through the impugned order Dt. 26-2-2021 for the assessment years 2O14-15 as illegal, arbitrary, high handed, without authority of law and jurisdiction, contrary to the provisions of the Act and in violation of principkrs of natural justice and set aside the same 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 grant stay of all further proceedings in pursuance of the impugned order of the 2nd Respondent dated 26.2.2021 for the assessm€lnt year 2O14-15 pending disposal of the Writ Petition, as otherwise the Petitioner will be pub to severe loss and hardship. Counsel forthe Petitioner: SRI SIDDHARTH, COUNSEL FOR SRI BHASKAR REODY VEMIREDDY II Counsel for Respondents: SRI K. RAJI REDD'/, SENIOR STANDING COUNSEL FOR COMMERCIAL TAXES WP NO: 8658 OF 202'l Between: It4/s. SUMASHAILA DEVELOPERS, H.No.1/2i29l45lN|2lAt, Plot no 15 and 16, Nizamet Road, Kukatpally, Hyderabad Rep. by its Partner lt4r.lvl.Pr"::8.TFfSIr* AND I . The Commercial Tax Officer, Hydernagar rSircle, Hyderabad. 2. The Appellate Deputy Commissioner (CT) Hyderabad Rural Division, Hyderabad. 3. The Chief Commissioner of State Tax, Government of Telangana. 4. State of Telangana, Rep. by its Principal Secretary (RevenueXCT) Department, secretariat Buildings' Hyderabad ...RES'.N,ENTS Petition under Article 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed there'with, the High Court may be pleased to issue an appropriate writ, order or direction tnore particularly one in the nature of Writ of Mandamus or any other appropriate writ or order or direction declaring the action of the 2nd respondent in dismissing the appeal filed by lhe petitioner as against the order of the respondent dated 2l!;12018, who levied Entry tax on the goods brought from olher states and used as inputs in the construction activity through the impugned order Dt. 261212021 for the assessment years 2013-14 as illegal, arbitrary, high handed, without authority,cf law and jurisdiction, contrary to the provisions of the Act and in violation of principles of natural justice and set aside the same lA NO: 'l OF 2021 Petition under Section 151 CPC prayingl that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to grant stay of all further proceedings in pursuance of the impugned order of the 2nd Respondent dated 26.2.2021 for the assessment year 2013-14 pending disposal of the Writ Petition, as otherwise the Petitioner will be put to severe loss and hardship. Counset for the Petitioner: SRI SIDDHARTH, COUNSEL FOR SRI BHASKAR REDDY VEMIREDDY Counsel for Respondents: SRI K. RAJI REDD\f, SENIOR STANDING COUl,ISEL FOR COMMERCIAL TAXES ll WP NO: 30240 OF 2022 Between l\i1ls Lyophilization Systems lndia (P) Ltd., Plot No.26127-4lip Industrial Estate, Opp. JNTU Road, Near Pragathai Nagar, Kukatpally, Hyderabad, Rep. by its Senior Manar;er Accounts Officer, lv1r. P.Venkaiah ...pETr,oNER The Commissioner of Commercial Taxes State of Telangana, Commercial Taxes Complex, Opp Gandhi Bhavan, Narnpally, Hyderabad The Commercial Tax Officer, IDA- Gandhi Nagar Circle, Gaganvihar, Nampally, Hyderabad. The State Level Authority for Clarification and Advance Rulings under the TVAT Act,2005, Commercial Taxes Complex, Opp. Gandhi Bhavan, Nampally, Hyderabad. The State of Telangana, Rep. by its Principle Secretary, Revenue(CT) Department, Secretariat, Hyderabad. ...RESPONDENTS AND 1 2 3 4 Petition under Arlicle 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 direction more particularly one in the nature of a Writ of Mandamus declaring the impugned revision order passed by the 1st respondent in CO NO.0712022 in CCTs Ref.L.lll (2)113412011' daled 1110712022 and the effectual order passed by the 2nd respondent dated 1310712022 vide A.O.No. 17540 for the tax period 01l0112014lo 3OlOgl2O14 under TVr\T Act 2005 as illegal, arbitrary, high handed, without jurisdiction, unreasonable, harsh and unjust besides being unfair consequently set aside the same lA NO: 1 OF 2022 Petition under Section '151 CPC prayingy that in the circumstances stated in the affidavit filed in support of the petition, tne *igfr Court may be pleased to grant stay of all further proceedings including any recovery proceedings through coercive methods in pursuance of the impugned order passed by the respondent in CO NO.O712022 in CCTs Ref.L.lll (2)113412017 dated 1110112022 and the effectual order passed by the 2nd respondent daled 1310712022 vide A.O.No. 17540 for the tax period 01lO1l2O14lo 3OlO9l2O14 under TV.AT Act 2005 pending disposal of the writ petition Counsel forthe Petitioner: SRI V SIDDHARTH REDDY Counsel for Respondents: SRI K. RAJI REDDV, SENIOR STANDING COUI,ISEL FOR COMMERCIAL TAXES I l_l WPNO: 30948 OF 2022 Between: AND 1 2 3 4 tvl/s Lvooh;lrzation Systems lndia (P) Ltd Plot No'26/2 /-Alio lndustrial Estate' 6;;-iNiu ri;;;, -(;; P,,s;ifr,i (Js,, K;i';iparrv Hvdejrabad Rep bv its Sbnior tr,4anages Accounts Oflicer. P Venhaiah ...pETt,oNER TheCommissioner,ofCommercialTaxesstateofTelangana'Commercial +;;". C;;pb;, opp candhi Bhavan, Narnpallv,H-vderab^ad it. cor-.;ri'rt tbi onicer' ioA- canoni Nagar Circle' Gaganvihar' Nampally' Hvderabad. i(.tL"tIl"r"r Authoritv for Clarification, Adv-ance- Rulings under the TVAT ili2004;dil;uiCirt ti*". complex, opp Gandhi Bhavan' Nampallv' Hvderabad. it"iili" "r Telanqana, Rep. by its Princil:le Secretary' Revenue(CT) Department, Secretariat, Hyderabad. ...RESPoNDENTS Petition under Articte 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed there'rvith' the High Court may be pleased toissueaWritordirectionmoreparticularlyoneinthenatureofWritof[\,4andamus, declaring the impugned revision order pzrssed by the 1st respondent in CONo,09/2022 in CCTs Ref.L,lll (2)113612017 daled 12-07 -2022 and lhe effectual order passed by the 2nd respondent dated '13-07-2022 vide A'O No '17538 for the assessment yeat 2011-12 under csT Act 19ii6 as illegal, arbitrary, high habded', without jurisdiction, unreasonable, harsh and unjust besides being unfair consequentlY set aside the same IA NO:1OF 2022 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 grant stay of all further proceedings including any recoveiy proceedings through coercive methods in pursuance of the impugned order passed by the 1st respondent inCO NO.O9/2022 in CCT's Ref L.lll (2)t136t2017 (taled 12-07 -2022 and the effectual order passed by the 2nd respondent dated '13-07-2022 vide A O No 17538 for the assessment years 2011-12 under CST Act 19s(;pending disposal of the wrlt petition Counsel for the Petitioner: SRI V. SIDDHARTI-I REDDY Counsel for Respondents: SRI K' RAJI REDD\(, SENIOR STANDING COUI'ISEL FOR COMMERCIAL TAXES