Inventaa Industries PVT. LTD. vs. State Of T.S.
Held
The Court noted that the petitioner had admittedly paid the disputed amounts to the Government of Telangana, partly by cheque and partly by adjustment of input tax credit. Consequently, the Court observed that any claim by the Government of Andhra Pradesh could only be against the Government of Telangana and not against the petitioner. The learned Special Standing Counsel for Commercial Taxes (A.P.) fairly stated that the garnishee notice issued to the petitioner had been withdrawn. As a result, the cause of action for the Writ Petition no longer survived, rendering further adjudication unnecessary. The Court found the Writ Petition to be infructuous.
Facts
The petitioner filed a Writ Petition challenging a garnishee notice issued by the Commercial Tax Officer. The notice pertained to alleged non-payment of sales tax deferment availed by the petitioner for the years 2001-02 and 2002-03. The petitioner contended that these amounts had been paid to the State of Telangana, partly by cheque and partly through adjustment of input tax credit. The petitioner argued that any claim by the Government of Andhra Pradesh should be against the Government of Telangana, not the petitioner. The Commercial Tax Officer, representing the State of Andhra Pradesh, subsequently withdrew the garnishee notice.
Key Issues
1. Whether the garnishee notice issued by the Commercial Tax Officer for alleged non-payment of sales tax deferment for the years 2001-02 and 2002-03 was sustainable, given the petitioner's assertion of payment to the State of Telangana. Contentions: Petitioner: Argued that the amounts were paid to the State of Telangana, partly by cheque and partly by adjustment of input tax credit. Therefore, any claim by the Government of Andhra Pradesh should be against the Government of Telangana and not the petitioner. Revenue (State of Andhra Pradesh): Fairly stated that the garnishee notice issued to the petitioner had been withdrawn.
AI-generated summary — verify with the full judgment below
THE HON’BLE THE ACTING CHIEF JUSTICE RAMESH RANGANATHAN AND THE HON’BLE SMT JUSTICE KONGARA VIJAYA LAKSHMI WRIT PETITION NO.4301 OF 2018 ORDER: {Per the Hon’ble the Acting Chief Justice Ramesh Ranganathan} The garnishee notice issued by the Commercial Tax Officer is for alleged non-payment of sales tax deferment availed by the petitioner for the years 2001-02 and 2002-03. These amounts were, admittedly, paid to the State of Telangana, partly by cheque and partly by adjustment of the input tax credit available to the petitioner. As the petitioner has paid the said amount to the Government of Telangana, any claim of the Government of Andhra Pradesh in this regard can only be against the Government of Telangana, and not against the petitioner herein.
Sri S.Suri Babu, learned Special Standing Counsel for Commercial Taxes (A.P.), would fairly state that the garnishee notice, issued to the petitioner earlier, has since been withdrawn.
Consequently, the cause in this Writ Petition does not survive necessitating any further adjudication by this Court.
The Writ Petition is dismissed as infructuous. There shall be no order as to costs. Miscellaneous petitions, if any,
The judgment continues below.
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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.