M/S.Tss Impex Private Limited vs. Commercial Tax Officer And Another

HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY ,THE SIXTH 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: 16334 OF 2022 Between: M/s.TSS lmpex Private Limited, rep.by its Managing Partner, Mr.A.Srinivasa Rao, 1st Floor, 122, Archana Arcade, St.Johns Road, Secunderabad-500025 Telangana State. ...PETITIONER AND 1 2 Commercial Tax Officer, R.P.Road Circle, Hyderabad. The State of Telangana, Rep. by its Principal Secretary to Government, Revenue (CT) Department, Secretariat, 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 Writ of Mandamus or any other appropriate Writ or Order or direction. (a) declaring the amendment made to Section 13(1) of the Andhra Pradesh Value Added Tax Act, 2005, in imposing the additional obligation that the seller must have paid the tax charged for the purpose of availing input tax credit, as unreasonable, arbitrary, beyond the control of the petitioner, unconstitutional and ultra-vires and violative of Article-14 of the Constitution of lndia. and (b) set-aside the assessment order of the 1st Respondent passed in AAO No.39567, dated 30.7.2018 for the tax period October 2014 lo June, 2017 under the Telangana Value Added Tax Act, 2005 and consequential penaity proceedings thereto, in so far as it relates to denial of input tax credit, based on the amended Section 13, and input tax credit under other heads which the Petitioner had no control over them. lA NO: 1 OF 2022 Petition under Section 151 CPC praying that in the :in:rnrstances stated in the affidavit filed in s rpport of the petition, the High Court ma,,t:,3 pleased to grant stay of all further pro ;eedings pursuant to the impugnec orde clated 30.7.2018 for the period October l0'14 to June 2017 and consequentia [,€,1alty proceedings thereto pending disp )sal of the Writ Petition, as othen'yisL-, lr,,: Petitioner will be put to severe loss an I hardship. Counsel for the Peti ioner:SRl. K. SRINIVASA RAO KUDUP[,DI Counsel for the Res rondents: SRl. K. RAJI REDDY, SPL. S() F:OR CT The Court made the 'ollowing: THE HON'BLE THE CHIEF WSTICE UJJAL BHUYAN AND THE HONOURABLE MRS JUSTICE SUREPALLI NANDA WRIT PETITION No.16334 of 2022 ORDER: (Per the Hon'bte the Chtef Justice lJjjal Bl.wgan) Heard Mr. Srinivasa Rao Kudupudi, learned counsel for the petitioner and Mr. K.Raji Reddy, learned Senior Standing Counsel, Commercial Tax for the respondents. 2. It is submitted that issue raised in this writ petition has been answered by this Court in W.P.No.7893 of 2O2O and batch (M/s. Sri Sri Eagineering Works v. Deputy Commissioner (CTf) decided on O5.O7.2022. 3. Accordingly, the present Writ Petition is allowed in terms of the aforesaid judgment. However, there shall be no order as to costs. 4. Miscellaneous applications pending, if any, shall stand closed. I ASs,sifircR:55Filfl //TRUE coPY/t dt> SECTION OFFICER Commercial Tax Officer and another, R.p.Road Circle, Hyderabad. The Principal Secretary to Government, Revenue (CT) Department, State of Telangana, Secretariat, Hyderabad One CC to SRI. SRIN|VASA RAO KUDUPUD| Advocate tOpUCl One CC to SRt. K RAJt REDDY, SpL. SC FOR CT tOpLiCl Two CD Copies. One Spare Copy To, 1. 2. 3. 4. 5. 6 PM { .GJP K l l l I HIGH COURT DATED:06t07 tZO22