BharatTaxGST

M/S B.S. Enterprises vs. The State Of Telangana And 3 Others

Original PDF →
WP/14625/2022HC TelanganaGSTCNR HBHC01019410202222 July 2022Bench: SUREPALLI NANDA,UJJAL BHUYAN6 pages
For Petitioner: SRI.SHAIK JEELANI BASHAFor Respondent: GP FOR COMMERCIAL TAX

No AI summary yet for this judgment.

Cause title — parties, addresses and appearances
HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) FRIDAY, THE TWENTY SECOND DAY OF JULY TWO THOUSAND AND TWENTY TWO PRESENT THE HONOURABLE THE CHIEF JUSTICE UJJAL BHUYAN AND THE HONOURABLE MRS JUSTICE SUREPALLI NANDA WRIT PETITION NO: 14625 OF 2022 Between: M/s B.S. Enterprises, Dharamkaram Road, Ameerpet, Hyderabad - 500 016. Represented by its Partner, M.Subba Reddy. ...PETITIONER AND 1. The State of Telangana, Represented by its Principal Secretary, Revenue Department, Telangana Secretariat, Saifabad, Hyderabad. 2. The Appellate Deputy Commissioner (CT), Punjagutta Division, Hyderabad 3. The Commercial Tax Officer (Audit), Punjagutta Division, Hyderabad. 4. The Assistant Commissioner (State Tax), Panjagutta Circle, 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 an appropriate writ, order or direction particularly one in the nature of Writ of Mandamus declaring the Proceedings Passed by the 2nd Respondent dated 04.03.2020, without granting an opportunity of personal hearing as contemplated under Section 31(a) of the TVAT Act, 2005, as illegal, improper, unlust, vrolative of Principles of Natural Justice and consequently set aside the Proceedings of the 2nd respondent and grant such other relief or reliefs as are deemed fit and proper under the circumstances of the case and pass orders in accordance with the law after duly hearing the Petitioner. l.A.NO:1 OF 2022 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 collection of the disputed lnput Tax of Rs.3,94,9981-, pending disposal of the writ petition. Counsel for the Petitioner : SRI.SHAIK JEELANI BASHA Counsel for the Respondents : GP FOR COMMERCIAL TAX

The Court made the following ORDER

THE; HON,BLE THE CHIEF JUSTICE UJJAL BHIIYAN AND THE HONOURABLE MRS JUSTICE SUREPALLI NAN DA ORDER: per the Hon'ble the Chtef Justice ujjal Bhugan) Heard Mr. B.Siddharth ReCdy, learned counsel representing Mr. Shaik Jeelani Basha, learned counsel for the petitioner and llr. K.Raji Redd1,, learned Senior Standing Counsel, Commercial Ta-r for the respondents.

2.

By liling this petition under Articl e 226 of tlte Constitution of india, petitioner seeks quashing of order dated 04.A3.2(t2O passecl by the !"a respondent.

3.

Be it stated that petitioner is a works contractor using ce.ramic tiles, glaze tiles etc., in the works contracts executed by him. Petitioner is registered under the .I.elangana Value AcldeC Tax Act, 2OO5 (briefly referred to hereinaJter as - the VAT Act') as .r,,ell as under the Central Sales Tax Act, 1955. li"l respondcnt had passecl assessment order dated \ 16.04.2Ci8 lor the itssessmcnr period 2017-201g (upro Ju.,e, : - 1' / WRIT PETITION No. 14625 of 2O22

HC] & SNJ W.P.No.14625 of 2022 2017) rejecting the claim olthe petitioner vdth regar.cl to claim of input tax credit as well as claim of c:;ernption on sale of goods. Consequently, tax liability oir a turnover cf Rs.26,55. 1 59.O0 was imposed.

4.

Aggrievcd by the aforesaid ci.ier, petitioner filed appeal before the 2"d respondent under. Slcction 30(1) of the VAT Act. By the order dated 04.03.202C,, 2n,i respondent as the Appellate Authority rejected the appcal and affirmed tlie order of the 3.d respondent. 5. it is this order dated 04.03.2.020 rvhich is under impugnment in the present proceeding.

6.

The challenge has been made on the ground that the Appeliate Authority had not granted any opportunity of hearing to the petitioner while dismissing his appeal. 2 B. Today when the matter is cal1ed upon for hearing, K.Raji Reddy, learned counsel for the respondents fairlv / I Mr

7.

Learned counsel for the respondents sought for time on 13.O7.2022 to obtain instructions. \ ;

HC,T& SNJ W.P.No. 11625 of 2022 submits that the appellate order may be set aside and the matter may be remanded back to the lile of the 2nd responde:nt for hearing the appeal afresh.

9.

In view of the fair stand taken, impugned order dated 04.03.2020 passed by the 2.d respondent is set aside. Consequr-.ntly appeal of the petitioner before the 2d respondent is restored. petitioner shall appear before the 2.d respondent on 24.08.2022 at LO.3O A.M. whereafter 2nd respondent shail proceed with the appea_l in accordance with 1aw and pass appropriate order after complying with the principlesi of natural justice. 3 1 0. Writ Petition is accordingly allorved there shall be no order as to costs. Hort,ever, l\{iscellaneous applications pending, if any, in this Writ Petit on shall stand ciosed. 11 //// .N'RAJGOPAL ASSISTANT REGISTRAR ( i,, SECTION OFFICER To 1. 2. .) 4 5 The PrinciPal Secretary, Revenue DePartment, Telangana Secretariat' The APPellate DeP of Telanga uty Com na at HYd missione r (CT), P erabad. unjagutta Division, HYderabad Saifabad, (itate By SPeci;rl Messenger) ( lercial Tax Officer (Audit), Punjagutta Division, HYderabad The Assislant Commissioner (State Tax), Paniag utta Circle, Hyderabad. The Comn Two CCS,:O GP FOR COMME RCIAL TAX , High Court for the Telang One CC antr at HYder to SRI.SHA abad. [OUT] IK JEELANI BASHA Advocate IOPUCI 6 1 Two C One s D CoPies qarjJryy Stateof \ *d:€a.re--

HIGH COUITT DATED:2210712022 ORDER WP.No.14625 of 2022 ALLO\l'I\G THI] \1'.P \\'I'THOL'I' COSI'S. 03 Hlft 2[n n? STAT-A t) 1 ( -t: ,r:{i \ /-1--.- I

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.