M/S.Mahaveer Infoway LTD. vs. Additional Commissioner (St)

t 3386 l HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) FRIDAY, THE TWENTY NINTH DAY OF SEPTEMBER TWO THOUSAND AND TWENTY THREE PRESENT THE HON'BLE SRI JUSTICE P.SAM KOSHY AND THE HON'BLE SRI JUSTICE LAXMI NARAYANA ALISHETW W.P. NOs. 18690 OF 2020 21130 36106 0F 2021 14866, 18464, 27589, 3051 6, 30521. 30527,30641. 30843. 31770, 31828 31836 32193 32241 32338 32416 33243 33321 33615 33636, 34031, 34844, 35490, 35808. 36083. 36307. 37185. 37237, 38778 39019 39032 39150 39670 402',t5 41958 44458 4/.545 44649 45369 46046 46517 0F 2022 884. 1111, 1496 AND 418',t OF 2023 wRrT PETIT|ON NO. 18690 0F 2020: Between: Ivl/s. Madhucon Projects Limited, rep. by its Sr.Dy.General Manager ( Niranjan Babu, "Madhucon House" Plot No,1 120/A, Road No.36, J Hyderabad - 500033 Telangana State F & A), Mr. ubilee Hills, ...PETITIONER AND 1. Joint Commissioner of State Taxes, Punjagutta Divrsion, Mayur Kushal Complex, Abids, Hyderabad. 2. The Assistant Commissioner of State Taxes, Jubilee Hills Circle, Mayur Kushal Complex, Abids; Hyderabad. 3. The Joint Commissioner of (CT) LTU, Punjagutta Divisron, lr,4ayur Kushal Complex, Abids, Hyderabad. 4. State of Telangana, rep. by its Secretary to Government, Revenue Department, Secretariat, Telangana State, Hyderabad RESPONDENTS Petition under Article 226 of the Constitutron of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be 1 pleased to issue a Wirt of Certiorari or any other appropriate writ, order or direction, quashing the revision orde:' of the 1't Respondent passed in DCO No.195, dated 24.06.2020 for the tax period 2010-'1 '1 , as illegal, arbitrary, time- barred under Section 32(2) of the Telangana VAT Act, 2005. Petition under Section 1 51 CPC prayi -rg 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 derrand of Rs.55,14,873/- for the tax period 2010-11 under the Telangana VAT r\ct, 2005, pending disposal of the above writ petition, as otherwise, the petitioner will be put to severe loss and hardship. Counsel for the Petitioner: SRI SRINIVASA RAO KUDUPUDI Counsel for the Respondents: SRI K. RAJI REDDY, SPECIAL STANDING COUNSEL FOR COMMERCIAL TAXES WRIT PETITION NO: 21130 OF 2021 Between M/s.Raghavendra Traders, Shenlla Village, Choutuppal Mandal, Yadadri Bhongir District, represented by its Proprietor, Sri.P.Srinivas. ...PETITIONER AND 1 2 2 4 Commercial Tax Officer, Bhongir Crrcle, tlhongir. Assistant Commissioner (CT), (Audrt), Nalgonda Division, Nalgonda- Deputy Commissioner (CT), Nalgonda Division, Nalgonda. Authority for Clarification and Advance Ruling, O/o. The Commissioner of Commercial Taxes, State of Telanganzr, Opp: Gandhi Bhavan, Nampally, Hyderabad. State of Telangana, represented by the Principal Secretary, Revenue Department (CT), Telangana Secretariat, Hyderabad. 4 ...RESPONDENTS Petition under A(lcle 226 of the Cons:itution of lndia praying that in the circumstances stated in the af [rdavrt f rled t rerewith, the High Court may be lA NO: 1 OF 2O2O 3 pleased to issue a Writ or order or direction particularly one in the nature of Writ of Certiorari after calling for the records and quash the impugned revision order passed by the third respondent in DC Order No,280, in RR.No.96/2017-18, dated 29.05.2021, for the tax period September, 2013, to March, 2015, under the Telangana VAT Act, 2005, as illegal, barred by limitation in terms of Section 32(3) of the TVAT Act, 2005, and also unsustainable on merits. 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 pending disposal of the Writ Petition, grant stay of collection of the disputed tax of Rs.'16,34,0941 arising in pursuance of the revision order passed by the third respondent in DC Order No.280, in RR.No.96/20.17-18, dated 29.05.2021, for the tax period September, 2013, to Ivlarch, 2015. Counsel for the Petitioner: SRI S. SURI BABU Counsel for the Respondents: SRI K. RAJI REDDY, SPECIAL STANDING COUNSEL FOR COMMERCIAL TAXES Counsel forthe Respondents: SRI V. RAJESHWAR RAO, ASSISTANT GOVERNMENT PLEADER WRIT PETITION NO: 36106 OF 2021 Between: M/s. Tech Crafts, 1/54, Flat No. 503, Kalki Chambers, Madinaguda, Miyapur, Hyderabad - 500049. Rep. by its Proprietor Sri. Shaik Abdul Rawoof, S/o. Shaik Abdul Basheer, Aged about 53 years. ...PETITIONER AND 1. The Assistant Commissioner (ST), Madhapur Circle - 4, Hyderabad. 2. The Deputy Commissioner (CT), Hyderabad Rural Division, Hyderabad. 3. State of Telangana, Rep. by its Princrpal Secretary, Revenue (CT) Department, SecretariaI Building, Hyderabad, Telangana State. .RESPONDENTS 4 PetitionunderArticle226oftheConstitutionoflndiaprayingthatinthe circumstances stated in the affidavit filed therewith, the High court may be pleased to issue an appropriate writ, order or direction particularly in the nature of Writ of t\,lANDAI\,4US declarrng the action of the 1't respondent in passing the impugned order dated 23-10-2021 in A.O. No. 64519 in TIN 36450285424 beyond the period of limitation and obtaining the letter from the unauthorized person as illegal, arbitrary, unjust, improper, without authority of law, violative of section 21(4) of the TS VAT Act 2005 and contrary to articles 14, 19(1Xg), 21 and 265 of the constitution of lndia and consequently to set aside the order of assessment. lA NO: 1 OF 2021 Petrtion under Section 15'l 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 drsputed tax o' Rs. 7,98,9521- pending disposal of the writ petition Counsel for the Petitioner: SRI M. V' J. K. KITMAR Counsel for the Respondents: SRI K' RAJI FIEDDY, SPECIAL STANDIt\lG COUNSEL FOR COMMERCIAL TAXES Counsel for the Respondents: SRI V. RAJES;HWAR RAO, ASSISTANT GOVERNMENT PLEADER WRIT PETITION NO: 14866 0F 2022 Between Ivl/s Venkataramana [,4otors, 6-3-24, V.T.Road, Besides VT Talkies, Ramagrri, r'litoonoa - soa oot. Yadadri Bhuvanagiri District, Telangana, represented by its Maiaging Partner. Sri Gallu Venkanna. ...PETITIONER AND 1 2 3 Assistant Cornmissioner (CT), LTU, Nalgonda Division Nalgonda Deputy Comrnrssioner (CT), Nalgonda Division, Nalgonda. Assistant Comnrtssioner, Service Tax R:ange of Nalgonda, Nalgonda Diviston of Central Excise and Servtce Tax, Nalgonda. The Unron of lnc|a, Represented by its S;ecretary, Ministry of Finance, Central Secrelariat, New Delhi 4 5 5 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 order or direction particularly one in the nature of Writ of Mandamus setting asrde the impugned revision order passed by the second respondent in RR No.50/2017-18, vide DC Order No.562, dated 3O.11.2021, lor the tax period 2012-13 to 2014-15 (April, 2O12 to March, 2015) (TVAT) as unsustainable in law, contrary to the provisions of the TVAT Act, 2005, barred by limitation, contrary to the evidence on record furnished by the petitioner and is therefore is without Jurisdiction and if it the impugned transactions are declared as taxable under VAT, direct the third and fourth respondents to refund the Service Tax paid by the petitioner on the self-same transactions for the above tax period. lA 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 pending disposal of the Writ Petition, grant stay of collection of disputed tax of Rs.17,90,689/- arising in pursuance of revision order passed by the second respondent in RR No 5012017-18, vide DC Order No.562, dated 30.11.2021 , fot the tax period 2012-131o 2O14-15 (April,2012 to March, 2015) (NAT). Counsel for the Petitioner: SRI S. SURI BABU Counsel for the Respondent Nos. 1, 2 & 5: SRI L. VENKATESHWAR RAO, SPECIAL STANDING COUNSEL FOR COMMERCIAL TAXES Counsel for the Respondent No.3: SRI B. NARASIMHA SHARMA, S.C. FOR CENTRAL EXCISE AND SERVICE TAX Counsel for the Respondent No.4: SRI GADI PRAVEEN KUMAR, DEPUTY SOLICITOR GENERAL OF INDIA Counsel for the Respondents: SRI V. RAJESHWAR RAO, ASSISTANT GOVERNMENT PLEADER State of Telangana, Rep Department, Telangana S resented by its Principal Secretary, Revenue (CT) ecretariat' Hyderabad ...RES'.NDENTS 6 WRIT PETITION NO: 18464 OF 2022 Between: tvl/s. BrahMos Aerospace Private Limited, Adj. to DRDO Rear Gate, Kanchanbagh PO, Hyderabad - 500 058, Represented by its Executive Director (Production), Sri Katta Ramesh Kumar. ...PETITIONER AND 1 2 3 Assistant Commissioner (CT) (STU) - ll, Saroornagar Division, Hyderabad. Assistant Commissioner (CT) - lll, Saroornagar Division, Hyderabad. State of Telangana, Represented by the Principal Secretary, Revenue Department, Telangana Secretariat, Hyderabad. ..RESPONDENTS Petition under p.rlicle 226 of the Cons;titution of lndia praying that in the circumstances stated in the affidavit filed '.herewith, the High Court may be pleased to issue a Writ or direction particularly one in the nature of Writ of Certiorari after calling for the records and quash the impugned Assessment of Value Added Tax passed by the second reipondent in Form VAT 305, dated 30.03.2022, vide A.O.No.11419, passed for the tax period 2015-16 (TVAT) as illegal, barred by limitation in terms of Section 21(1)(2),(31 and (4) of the TVAT Act, 2005, read with Rule 25(5) of the TVAT FLules, 2005, and also unsustarnable on merits and as such is without jurisdiction, €gainst principles of natural justice. lA NO: 1 OF 2022 Petition under Section 151 CPC prayirrg that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to pendrng disposal of the Writ Petition grant sta,/ of collection of the disputed tax of Rs.45,37,66,9541 arising in pursuance of the: Assessmenl of Value Added Tax passed by the second respondent in Form VAT 305, dated 30/03/202?, vde A.O No.1 1419, passed for the tax period 2015.16 (TVAT) Counsel for the Petitioner: SRI S. SURI BABU Counsel for the Respondents: SRI L. VENKA1'ESHWAR RAO, SPECIAL STANDIN(; COUNSEL FOR COMMERCIAL TAXES 7 Counsel for the Respondents: SRI V. RAJESHWAR RAO, ASSISTANT GOVERNMENT PLEADER WRIT PETITION NO: 27589 OF 2022 Between: M/s.Sunbeam Speciality Kondapur, Hyderabad. R AND ,l Alloys Limited, 1111811181107, Jayabheri Silicon County, ep. by its Managing Director l\ilr.Yarlagadda Sreedhar ...PETITIONER The Assistant Commissioner (ST) LTU, lntelhgence Wing, Hyderabad Rural Divisron, Hyderabad. The State of Telangana, Rep. by its Principal Secretary, Revenue (CT) Department, Telangana Secretariat, Hyderabad. 2 ...RESPONDENTS Petition under Article 226 of the Constitution of lndia praying that in the circumstances slated 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 declaring the action of the 1't Respondent in passing the Penalty Proceedings, dated 29.12.2021, for the tax period 2016-17 and 2017-'18 (upto June, 2017) under the Telangana Value Added Tax Act 2005, served certified copy on the Petitioner on 14.06.2022, without granting an opportunity of being heard to the Petitioner, and not even following the Circular of the Commissioner of Commercial Taxes, dated 31.05.2013 reported in 56 APSTJ 82 (Statutes), as arbitrary, contrary to law, barred by limitation and in violation of Principles of Natural Justice and consequently set aside the Penalty Proceedings passed by the 1st Respondent, dated 29.12.2021. lA NO: 1 OF 2022 Petition under Section 151 CPC praying that in the circumstances stated rn the affrdavit filed in support of the petition, the High Court may be pleased to grant stay of all further proceedings, pursuant to the Penalty Proceedings of the 'l '' Respondent , daled 29.12.2O21, for the tax period 2016-17 and 2017-'18 (upto June, 2017) under the Telangana Value Added Tax Act 2005, served Certified copy on the Petitioner on 14-06.2022, pending drsposal of the above Writ Petitron, as otherwise, the Petitioner would be put to severe loss and hardship. I Counsel for the Petitioner: M/S. SHAIK VAHEEDA SUSHMA Counsel for the Respondents: SRi K. RAJI llEDDY, SPECIAL STANDING COUNSEL FOR COMMERCIAL TAXES Counsel forthe Respondents: SRI V. RAJE!;HWAR RAO, ASSISTANT GOVERNMENT PLEADER WRIT PETITION NO: l!0516 OF 2022 Between: M/s.Mahasethu lnfra Projects Pvt. Ltd., Sy.t',1o.639, 648, Near Project Office of SCCL, Medipalli Village, Ramagundam. Karirnnagar District. State of Telangana. Rep. by its Managing Director NIr.Pati Rambabu ...PETITIONER AND 1 Officer, Peddapalli Circle, Karimnagar Division, The Commercial Tax Karimnagar. 2. The State of Telangana, Rep. by its Principal Secretary, Revenue (CT) Department, Telangana Secretanat, Hyderabad. ...RESPONDENTS Petition under Arlicle 226 of the Cons,titution of lndia praying that in the circumstances stated in the af f idavit f iled lherewith, the High Court may be pleased to issue Wirt of Mandamus or any other appropriate Writ or Order or direction declaring the action of the 1st respondent in levying Entry Tax on Excavators whereas the Petitioner purchased Excavator, Spiral Classifier, Slurry Pump with Motor and Crushers Vibrating S creen and Conveyors, from other States, by Proceedings, dated 07.03 2022, tct the tax period 2015-16 under the Telangana Tax on Entry of Goods lnlo Local Areas Act 2001, (copy downloaded from C.T. Department Portal on 15.O7 20221 who invoked powers under Section 3 of Entry Tax Act, as illegal, arbitrary, high handed, without authority of law and iurisdiction, ex-facie barred by limrtation, in violation of Principles of Natural Justice, and set asrde the Proceedrngs of the 1st respondent, daled 07.O3.2022 as null and vord. lA NO: 1 OF 2022 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support ot the petitron, the Hrgh Court may be pleased to I suspend the Operation of the Assessment Proceedings of the 1st respondent, dated 07.03.2022 passed for the tax period 2015-16 under the Telangana Tax on Entry of Goods lnto Local Areas Act 2001, pending disposal of the Writ Petition, as otherwise, the Petitioner will be put to severe loss and hardship. Counsel for the Petitioner: SRI SHAIK JEELANI BASHA Counsel for the Respondents: SRI K. RAJI REDDY, SPECIAL STANDING COUNSEL FOR COMMERCIAL TAXES Counsel for the Respondents: SRI V. RAJESHWAR RAO, ASSISTANT GOVERNMENT PLEADER WRIT PETITION NO: 30521 OF 2022 Between: M/s.Mahasethu lnfra Projects Pvt. Ltd, Sy.No.639,648, Near Pro Medipalli Village, Ramagundam, Karimnagar District. State of Te Managing Director Mr.Pati Rambabu ect Office of SCCL, angana. Rep. by its ...PETITIONER AND 1. The Commercial Tax Officer, Peddapalli Circle, Karimnagar Division, Karimnagar. 2. The State of Telangana, Rep. by its Principai Secretary, Revenue (CT) Department, Telangana Secretariat, Hyderabad ...RESPONDENTS 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 Wril of ftrlandamus or any other appropriate Writ or Order or direction declaring the action of the 1St respondent rn levying Entry Tax on Excavators whereas the Petitioner purchased Crushers Vibrating Screen and Conveyors, Conveyor Gear Box and Slurry Pump with lvlotor, from other States, by Proceedings, dated 0710312022, for the tax period 2016-17 under the Telangana Tax on Entry of Goods lnto Local Areas Act 2001, (copy downloaded f rom C.T. Department Portal on 1510712022\ who invoked powers under Section 3 of Entry Tax Act, as illegal, arbitrary, high handed, without authority of law and jurisdiction, ex-facie barred by limitation, in violation of Principles of Natural l0 Justice, and set aside the Proceedings of tle Pt respondent, daled 0710312022 as null and void. lA NO: 1 OF 2022 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petitiorr, the High Court may be pleased to suspend the Operalion of the Assessment Proceedings of the 1st respondent, daled 0710312022 passed for the tax period 2016-17 under the Telangana Tax on Entry of Goods lnto Local Areas Act 2001, pending disposal of the Writ Petition, as otherwise, the Petitioner will be put lo sev3re loss and hardship. Counsel for the Petitioner: SRI SHAIK JEEL,qNI BASHA Counsel for the Respondents: SRI K. RAJI FIEDDY, SPECIAL STANDING COIJNSEL FOR COMMERCIAL TAXES Counsel for the Respondents: SRI V. RAJESHWAR RAO, ASSISTANT GOVERNMENT PLEADER WRIT PETITION NO: 3,0527 OF 2022 Between: M/s.Mahasethu lnfra Projects Pvt. Ltd, Sy.No.6l)9, 648, Near Project Office of SCCL, Medipalli Village, Ramagundam, Karimnagar District. State of Telangana. Rep. by its Managing Director [,,1r. Pati Rambabu ...PETITIONER AND 1. The Commercial Tax Karrmnagar. Officer, Peddapalli Circle, Karimnagar Division, 2 The State of Telangana, Rep. by its Principal Secretary, Revenue (CT) Department, Telangana Secretariat, Hydr..rabad. ...RESPONDENTS Petitron 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 ot N,4andamus or any r)ther appropriate Writ or Order or direction declarrng the action of the 'l st re:ipondent in levying Entry Tax on Excavators whereas the Petrtroner purchased Motor Parts from other States, by ll Proceedings, dated 07.03.2022, for the tax period 2017-18 (Apr-Jun) under the Telangana Tax on Entry of Goods lnto Local Areas Act 2001, (copy downloaded from C.T. Department Portal on 15.O7.20221who invoked powers under Section 3 of Entry Tax Act, as illegal, arbitrary, high handed, without authority of law and JUrisdiction, ex-facie barred by limitation, in violation of Principles of Natural Justice, and set aside the Proceedings of the 1st respondent, dated 07.O3 2022 as null and void lA 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 suspend the Operation of the Assessment Proceedings of the 1st respondent, dated 07.03.2022 passed for the tax period 2017-18 (Apr-Jun) under the Telangana Tax on Entry of Goods lnto Local Areas Act 2001, pending disposal of the Writ Petition. as otherwise, the Petitioner will be put to severe loss and hardship. Counsel for the Petitioner: SRI SHAIK JEELANI BASHA Counsel for the Respondents: SRI K. RAJI REDDY, SPECIAL STANDING COUNSEL FOR COMMERCIAL TAXES Counsel for the Respondents: SRI V. RAJESHWAR RAO, ASSISTANT GOVERNMENT PLEADER WRIT PETITION NO: 30641 OF 2022 Between: tv1/s.Mahasethu Infra Projects Pvt. Ltd., Sy.No.639, Q48, Near Projec! Office of SCCL, Medipalli Village, -Ramagundam, Karimnagar District. State of Telangana. Rep. by its Managtng Director Mr Pati Rambabu ...PETITIONER AND l The Commerctal Tax Officer, Peddapalli Circle, Karimnagar Drvision' Karrmnagar 2. The State of Telangana, Rep. by its Principal Secretary, Revenue (CT) Departmenl. Telangana Secretariat, Hyderabad. 1 ...RESPONDENTS Petition under Arlicle 226 of the Cor stitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue Wrrt of Mandamus or an) other appropriate Writ or Order or direction declaring the aclion of the 1st r-'spondent in levying Entry Tax on "Excavators" whereas the Petitioner purchased "Excavator and Crushers Vibraling Screen and Conveyors", from other States, by Proceedings, dated 07.O3 2022, for the tax period 2014-15 under the Telangana Tax on Entry of Goods lnto Local Areas Act 2001, (copy downloaded from C.T. Department Portal on 15.O7.2022) who invoked powers under Section 3 of Entry Tax Act, as illegal, arbitrary, hrgh handed, without authc,rity of law and jurisdiction, ex-facie barred by limitation, in violation of Principles of Natural Justice, and set aside the Proceedings of the 1st respondenl, dated 07.03.2022 as null and void. lA NO: 1 OF 2022 Petrtion under Section 151 CPC praying that in the circumslances stated in the affrdavit filed in support of the petition, the High Court may be pleased to suspend the Operatic'n of the Assessment [)roceedings ot the lst respondent, dated 07.03.2022 passed for the tax period 2J14-15 under the Telangana Tax on Entry of Goods lnto Local Areas Act 2001, pr:nding disgrosal of the Writ Petitron, as olherwise, the Petitioner will be put to sev€)re loss and hardshrp. Counsel for the Petitioner: SRI SHAIK JEELI\NI BASHA Counsel for the Respondents: SRI K. RAJI REDDY, SPECIAL STANDING COUNSEL FOR COMMERCIAL TAXES Counsel for the Respondents: SRI V. RAJESHWAR RAO, ASSISTANT GOVERNMENT PLEADER WRIT PETITION NO: 3,0843 OF 2022 Between: lr,4/s. Salvo Explosives and Chemicals Private Limited, rep by rts Managrng Director. lvlr. A Shyamsundar Reddy having its registered office at Plot no.17, Sri Malani Co Operatrve Society, lndian Airlines Colony, Thirurlalagiri, Secunderabad-50001 5 ..PETITIONER l3 AND 1 . Deputy Commissioner (CT), Nalgonda Division, Nalgonda. 2 Assrstant Commissioner (CT), Audit, Nalgonda Division, Nalgonda. 3. State of Telangana, rep. by its Principal Secretary to Government, Revenue (CT-ll) 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 a Writ of Mandamus or any other appropriate writ or order or direction declaring the impugned order of the 1st Respondent in DC Order no. 381 dated 21lOGl2O22 for the tax period 2015-16 under the Telangana VAT Act, as illegal, barred by time under Section 32(3) of the Telangana VAT Act and the extended limitation under Act No. 26 of 2017 does not apply to the instant case and also unsustainable on merits and in violation of principles of natural justice. lA 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 recovery of the disputed demand of Rs. 30,67,5061 pursuant to the impugned order of the 1st Respondent dated 21lOGl2O22 for the tax period 2015- '16 under the Telangana VAT Act,2005, pending disposal of the Writ Petition as otherwrse the Petitioner will be put to severe loss and hardship. Counsel forthe Petitioner: SRI VENKATRAM REDDY MANTUR Counsel for the Respondents: SRI L. VENKATESWAR RAO, SPECIAL STANDING COUNSEL FOR COMMERCIAL TAXES Counsel for the Respondents: SRI V. RAJESHWAR RAO, ASSISTANT GOVERNMENT PLEADER WRIT PETITION NO: 31770 OF 2022 Between: tvl/s Adithya Traders, 1-2-88166, Market Yard, Suryapet, Suryapet Telangana - 50821 3, Rep. by its Proprietor, Polishetty Srrnivas District, t-+ AND ...PETITIONER O/o The Commercial Tax Officer, Road, Suryapet, Nalgonda District, 1. The Deputy Commercral Tax Officer, Suryapet Circle, Nalgonda Diviston, K.l( Telangana. 2. The Commercial Tax Officer, Suryapet Circle, Nalgonda Dtvision, K.K. Road. Suryapet. Nalgonda District, Telangana. 3. The State of Telangana, Rep. by the Principal Secretary to the Government, Revenue (CT) Department, Telanqana S ecretanat Buildings. Hyderabad. ...RESPONDENTS Petition under Article 226 of the Con:;titutron of lndia praying that in the circumstances stated in the aflidavit filed therewith, the High Court may be pleased to issue an appropriate Writ, Order,tr Proceedings, more particularly in the nature of MANDAMUS declaring that th€) impugned Assessment Order vide A.O. No. 16890, dated 3010612022, passed by the First Respondent for the Tax Periods July, 2016 to l\Aarch, 2017 under the Telangana VAT Act, 2005, as barred by limitation, without lurisdiction, contrary to law and illegal and consequently set aside the same. lA NO: 1 OF 2022 Petition under Section 151 CPC praying that in lhe 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 collection of tax, pursuant to the impugned Assessment Order vrde A.O. No. 13890, dated 3010612022, passed by the First Respondent for the Tax Perrods July, 2016 to Match,2017 under the Telangana VAT Act, 2005. Counsel for the Petitioner: SRI G. NARENDR,A CHETW Counsel for the Respondents: SRI L. vENKATESHWAR RAO, SPECIAL STANDING COUNSEL FOR COMMERCIAL TAXES Counsel for the Respondents: SRI RASURI SHIVA KUMAR l5 Between: M/s. Abinand Grand Hotels and Resorts, Plot No.1 1 , Shivaganga Colony, L.B.Nagar, gyaer"UaO, Rangareddy District - 500 068, Telangana, represented by its Partner, Sri A.Raj Kumar. ...PETITIONER AND 1 . Commercial Tax Officer, Saroornagar - 1 Circle, Hyderabad 2. Deputy Commissioner (CT), Saroornagar Division, Hyderabad' 3. Branch Manager, lClCl Bank, lClCl Bank T-ower' 7th Floor, Survey No"l 15/27, Plot No.12, Ninakramguda, Hyderabad 500 008. 4. Commercial Tax Officer lV, Enforcement Wing, O/o The Additional Commissioner (CT), Enforcement Wing, Hyderabad. 5. State of Telangana, Represented by its Principal Secretary, Revenue (CT) Department, Telangana Secrelariat, Hyderabad ...RESPONDENTS Petition under Article 226 of the Constitution of lndia praying that in the circumstances stated in lhe affidavit filed therewith, the High Court may be pleased to issue a writ or order or direction particularly one in the nature of writ of Mandamus setting aside the rmpugned revision order passed by the second respondent in R.R.No.93/2018-19, vide DC Order No.25, dated 18.01'2022, lot the tax period August, 20'15, to January, 2017 ' as unsustainable in law, contrary to the provisions of the TVAT Act, 2005, barred by Iimitation, and is therefore is without iurisdiction. WRIT PETITION NO :31828 OF 2022 lA NO: 1 OF 2022 Petition under section 151 CPC prayrng that in the circumstances stated in the affidavit filed in support of the petition, the Hrgh Court may be pleased To pending disposal of the writ Petition, grant stay ot all further proceedings arising in pursuance of the revisron order passed by the second respondent in R.R,No.93/2018-19,videDCOrderNo.25,dated18.012022'forthetaxperiod August, 2015, to JanuarY, 2017 Counsel for the Petitioner: SRI S. SURI BABU l6 Counset for the Respondent Nos. 1,2,4 & 5: SRI L. VENKATESHWAR RAO, SPECIAL STANDII,IG COUNSEL FOR COMMERCIAL TAXES Counsel for the Respondents: SRI RASURI SHIVA KUMAR Counsel for the Respondent No.3: - WRIT PETITION NO: :31836 OF 2022 Between: M/s. Abinand Grand Hotels and Resorts, Plot I'lo.11, Shivaganga Colony, L.B.Nagar, Hyderabad, Rangareddy-SO0 068, Telangana, represented by its Partner, Sri A.Ra.l Kumar, Age 52 years ...PETITIONER AND 1. Assistant Comrrrissioner (CT) (lnt) (LTU ), Saroornagar Division, Hyderabad 2. Deputy Commissioner (CT), Saroornagzrr Division, Hyderabad 3. Branch Manage., ICICI Bank, lclcl Bank Tower, 7th Floor, Survey No.115/27, Plot No. '1 2. Nan akramguda, Hyderabad 500 008 4. Commercral Tax Officer, Saroornagar -'l Circle, Hyderabad 5. State of Telangana, Represented by ils Principal Secretary, Revenue (CT) Department, Telangana Secretariat, Hyrlerabad. ...RESPONDENTS Petition under A(icle 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 order or direction particularly one in the nature of Writ of Mandamus settrng aside the impugned revision order passed by the second respondent in R.R.Nc 64/2018-19, vide DC Order No.24, daled 18.01.2022, for the tax period 2014-15 as unsustainable in l3w, contrary to the provisions of the TVAT Act, 2005, barred by lrmrtation, and is therefore is without jurisdiction, IA NO: 1 OF 2022 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of ihe petitron, the High Court may be pleased to pending disposal of lhe Writ Pelitioa, susp(-rnd the operation of the garnishee notice issued by the fourth respondent unde-Section 29 of the TVAT Act, 2005, t7 in Form VAT 206, daled 22 -O7 -2022, issued to the bankers of the petitioner fain i.e. third respondent herein for the recovery of the disputed tax of Rs'20'52'5831' Counsel for the Petitioner: SRI S' SURI BABU Counsel for the Respondent Nos. 1,2,4 & 5: SRI L' VENKATESHWAR RAO' SPECIAL STANDING COUNSEL FOR COMMERCIAL TAXES Counsel for the Respondents: SRI RASURI SHIVA KUMAR Counsel for the ResPondent No.3: -. WRIT PETITI ON NO:321 s30F 2022 Between: ...PETITIONER AND M/s. Irilaster Roofing, Having its office at Plot No 10A' Phae V' IDA CherlaPally' ii"i"iil]-rti.arr.iigiri 6istrict i"p;;;;t"d bv its Manasins Partner sl Muralidhar Chitturu. 1. The State of Telangana, rep , !y its Principal S.ecretary to Government' '' Rerenre (CT) Dept.,_Telangana Secretariat, HyderaDao' 2. The Deputy Commissioner, (CT), Saroomagar Division' Narnpally' Hyderabad. 3. The Commercial Tax Officer, Nampally, HYde!'abad. Saroorangar-l Circle, Saroornagar Division, ...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 grant an order, direction or writ' more so in the nature of Writ of Mandamus, declaring the revision order in D C'No 386' Dt 10-08-2021 (served on the petitioner on 06-08-2022) passed by the 2nd Respondent under the TVAT Act, 2005, as rl has been passed without lssuing a show cause notice to the Petitioner firm, as berng illegal, arbitrary' barred by limitation and highhanded' apart from being rn contraventron of the TVAT Act' 2005 and violative of Article l4and2loftheConstitutlonofLawandprlnciplesofnaturaljustice. lli lA NO: 1 OF 2022 Petition under Section 151 CPC praying that in the circumstances stated in lhe affidavit filed in support of the petition, the High Court may be pleased to stay all further proceedings including recovery pursuant to the Revision Order vide D C No.386, Dt. 10-08-2021 passed by tre 2nd Respondent. Counsel for the Petitioner: SRI SHAIK JEELANI BASHA Counsel for the Respondents: SRI K. RAJI tlEDDY, SPECIAL STANDIiIG COUNSEL FOR COMMERCIAL TAXES Counsel for the Respondents: SRI RASURI liHlVA KUMAR WRIT PETITION NO: i12241 OF 2022 Between: M/s Chillakuru Rama Mohan Reddy, Plot N0.22, Lake View Enclave, tvliyapur, Ranga Reddy District, represented by its Proprietor, Sri Ch.Rama h/ohan Reddy. ...PETITIONER AND 1. Commercial Tax Officer, Madapur Circle, Hyderabad. 2 Assistant Commissioner (ST), Jeedin etla - 1 Circle, Hyderabad Division, Gaganvihar, Hyderabad. 3. Jornt Commrssioner (ST), Hyderabad Ru.al Division, Hyderabad. 4 State of Telangana, represented by its Principal Secretary, Revenue Department, Hyderabad. Rural (CT) ..,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 a Writ or order or direction particularly one rn [he nature of Writ of Mandamus setting aside the impugned Assessment of Value Added Tax passed by the second respondent in Fornr VAT 305, dated 29.03 2O22. n A O.No 9861, for the tax period April, 2014, '.o June, 2017, as unsustainable in law, contrary to the provisions of the TVAT Act, 2005, barred by hmitation, and contrary to the law laid down by this Hon'trle Court and therefore is without lurisdiction. l9 lA 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 pending disposal of the Writ Petition, grant stay of all further proceedings arising in pursuance of the impugned Assessment of Value Added Tax passed by the second respondent in Form VAT 305, dated 29.03.2022, in A.O.No-9861, for the tax period April, 2014, to June, 201 7. Counsel for the Petitioner: SRI S. SURI BABU Counsel for the Respondents: SRI K. RAJI REDDY, SPECIAL STANDING COUNSEL FOR COMMERCIAL TAXES Counsel for the Respondents: SRI RASURI SHIVA KUMAR WRIT PETITION NO: 32338 OF 2022 Between Ivl/s. Krishna Cotton lvlills, A partnership firm having 5, Snehapuri X Ro;rd, Sai Nagar Colony, N Represented by its Partner K. Krishna Reddy, S/o Years, R/o. Hyderabad its off ice at Plot no. 1 , Road No. agole, Hyderabad, Telagnana . K. t\ilalla Reddy Aged about ...PETITIONER AND 1 The Comme{cial Tax Officer, Saroornagar-3 Circle, Saroornagar Drvision, Telangana gtn Floor, Mayur Kushal CompGx C-Block, Abids, Hyderabad 2. The Deputy Commissioner (CT), Saroornagar Division, Hyderabad 3. Assistant Commissione(CT), Audit Saroornaga Division, Hyderabad 4. The State of Telangana, Rep. by Principal Secretary, Revenue (ST), Secretariat, Hyderabad. ...RESPONDENTS Petition under Article 226 of the Constitution oI lndia prayrng that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a writ, direction or order more particularly in the nature of a writ of nrandamus declaring the DC Order No. 418 dated 06-07-2022 passed by the t0 Respondent No. 2 and the consequentral assessment order AO '17964 dated 2O-O7 -2022 passed by the Respondent No. 1 as being void, illegal, arbitrary, without jurisdiction and consequently set aside the same. lA NO: 1 OF 2022 Petition under Section 151 CPC prayrng that in the circumstances slated in the affidavit filed in support of the petitiorr, the High Court may be pleased to stay all further proceedings and consequent al actions including collection of tax pursuant to DC Order No. 418 dated 06-07-i1022 passed by the Respondent No. 2 and the consequential assessment order /\O '17964 dated 20-07 -2022 passed by the Respondent No. 1 as being void, illegal, arbitrary, without jurisdiction. Counsel for the Petitioner: SRI M. NAGA DEEPAK Counsel for the Respondents: SRI K. RAJI FIEDDY, SPECIAL STANDIAIG COUNSEL FOR COMMERCIAL TAXES Counsel for the Respondents: SRI RASURI liHlVA KUMAR WRIT PETITION NO: ii2416 OF 2022 Between: M/s. Sushee Infra and Mining Limited, 8-2-2931821L12461N2, Plol No. 246ltu2, MLAs Colony, Road No.12, Banjara Hills, Hyderabad-34 Rep. by rls Senior Vice President (Accts and Taxation) Mr. CH.Sreeman Narayan ...PETITIONER AND 1. The Assistant Commissioner (ST), Jubilee Hills-2 circle, Hyderabad 2. The Deputy Commissioner, (ST) SIU-1, I)unjagutta Divisron, Hyderabad. 3. The Commissioner, of Commercial Taxe:;, Government of Telangana. 4. State of Telangana, Rep by its P'incipal Secretary (Revenue) (CT) Department, Secretariat Buildings, Hyderabad ...RESPONDENTS Petition under Article 226 of the Constitution of lndia praying that in the circumstances stated in the affidavrt filed therewith. the High Court may be pleased to issue Writ of firlandamus or any other appropriate Writ or order or 2l direction declaring the action of the 2nd respondent in forfeiting an amount of Rs. 8,48,54,310/- being the excess tax credit available to the petitioner through the impugned assessment order dated 11-07 -2022 for the tax periods 2015-16 to 2017-18 (up to 6/2017) as illegal, arbitrary, high handed, without authority of law and jurisdiction, in violation of principles of natural justice and hopelessly time barred and set aside the same. lA 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 suspend the operation of the impugned order passed by the 2nd respondent daled 111O712022, pending disposal of the above writ petition, as otherwise, the petitioner will be put to severe loss and hardship. Counsel for the Petitioner: SRI BHASKAR REDDY vEMIREDDY Counsel for the Respondents: SRI L. VENKATESHWAR RAO, SPECIAL STANDING COUNSEL FOR COMMERCIAL TAXES Counsel for the Respondents: SRI RASURI SHIVA KUMAR WRIT PETITION NO: 33243 OF 2022 Between: M/s. Paint House, A partnership firm having its office at # 5-1-459/1-& 2' J^ambagf' ftvaeraOiO, Teladnana Repredented by ita Partner Atul Jayntilal Shah S/o. Late Jdyntilal Shah Aged about 58 Years, R/o Hyderabad ...PETITIONER AND 1. The Commercial Tax Officer, Sultan Bazar Circle, Abids Division, Hyderabad' 2. Joint Commissione(CT), Legal (FAC) Hvderabad 3. Joint Commissioner (ST), Abids Division, Hyderabad 4. The State of Telangana, Rep. by Principal Secretary, Revenue (ST), Secretariat, Hyderabad. ...RESPONDENTS '1) petitionunderArticle226oflhecon!;titutionoflndiaprayingthatinthe circumstances stated rn the affidavil filed therewith, the High court may be pleaSedtoiSsUeawrit,directionorordermoreparticUlarlyinthenatureofaWrit ofmandamusdeclaringtheJCorderNo,3|,l2o22dated11108/2022passedby the Respondent No. 2 as being void' illegal, arbitrary, without jurisdiction and consequently set aslde the same lA NO: 1 OF 2022 petition under section 151 cPC prayirg that in the circumstances stated in the affidavrt filed in support of the petition the High court may be pleased to stay all further proceedings and consequenti,ll actions including collection of tax pursuant to JC order No,35t2o22 dated 11/l]8/2022 passed by the Respondent No.2. Counsel for the Petitioner: SRI M. NAGA DEEPAK Counsel for the Respondents: SRI K. RAJI REDDY' SPECIAL STANDING COUNSEL FOR COMMERCIAL TAXES Counsel for the Respondents: SRI RASURI SiHIVA KUMAR WRIT PETITION NO: 33321 OF 2022 Between: M/s.Sri Sai Enterprises, H No 3-1-26, Bag-h Ameer, .Near Hanuman Temple' kuf<alpatf V, UyOera6ad Rep by its Proprieirix Srnt. Sravanthi Patlolla ...PETITIONER AND 1-TheASSiStantCommissioner(ST),Fath€]NagarCircle,GaganViharBuilding' ll Floor, Nampally, HYderabad. 2 The Deputy Commissioner (CT). Hyderal)ad Rural Division Hyderabad' 3 The State of Telangana, Rep by its Prrncipal Secretary, Revenue (CT) Deparlment Ielangane Secretarlal. Hyd':rabad. ...RESPONDENTS Petitron under Article 226 ot the Constitution of lndia praying that in the circumstances stated rn the alfidavrt filed lherewith, the High court may be pleased to issue writ of tvlandamLrs or any other appropriate writ or order or 2l direction declaring the action of the proceedings of the 1st Respondent vide AO 47421 daled 31 .03.2021 under Rule 25(5) Form Vat 305 and consequently issued AO 47503 Form Vat 203 under Rule 25(5) dated 12.04.2021 for the tax period 02.06.2014 to 30.06.2017 under the Telangana Value Added Tax Act 2005, without providing the information to the Petitioner, though specifically sought for without serving notices and granting sufficient opportunity of being heard and without followrng the Circular of Commissioner of Commercial Taxes, dated 31.05.2013 reported in 56 APSTJ 82 (Statutes), as arbitrary, contrary to the provisions of the Act, barred by limitation, without jurisdiction and the same is in violation of principles of natural justice and contrary to Article 14 and 19(iXg) of the Conslitutron of lndia, this Hon'ble Court set aside the proceedings of the 1st Respondent vide AO 47421 daled 31 .03.2021 under Rule 25(5) Form Vat 305 and consequently issued AO 47503 Form Vat 203 under Rule 25(5) dated 12.04.2021 for the tax period 02.06.2014 to 30.06.2017 under the Telangana Value Added Tax Act 2005 in the interest of justice. lA 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 all further proceedrngs, pursuant to the proceedings of the 'lst Respondent vide AO 47421 daled 31 .O3.2021 under Rule 25(5) Form Vat 305 and consequently issued AO 47503 Form Vat 203 under Rule 25(5) dated 12.04.2021 under the Telangana Value Added Tax Act 2005, pending disposal of the above Writ Petition. Counsel for the Petitioner: SRI V.S.R.M.V. PRASAD SANAKA Counsel for the Respondents: SRI K. RAJI REDDY, SPECIAL STANDING COUNSEL FOR COMMERCIAL TAXES Counsel for the Respondents: SRI RASURI SHIVA KUMAR M/s Saniay Steel Traders, 1011117012, 1s,t Floor, G.P.Complex, Hyderabad - 500 018 represented by its Proprietor Sri Amit Ghosh. Fathenagar, Between AND 1 Commercial Tax Hyderabad 21 WRIT PETITION NO: 33615 OF 2022 ...PETITIONER Officer, Fathenagar Circle, Hyderabad Rural Dii,ision Assistant Commissioner (ST), Hydernagar - 1 Circle, 3rd Floor, Gaganvihar, Nampally, Hyderabad. State of Telangana, represented by its Principal Secretary, Revenue (CT) Departmenl. Secretariat. Hyderabad. ..RESPONDENTS Petition under,Article 226 of the Con:stitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a Writ or order or direction oarticularly one in the nature of Writ of lrilandamus setting aside the impugned Assessment of Value Added Tax passed by the second respondent in Forrn VAT 305, dated 0g.01.2022. in A.O.No 144, for the tax period April, 2014, lo June, 2012, as unsustainable in law, contrary to the provisrons of the TVAT,Act, 2005, barred by limitation, and contrary to the law iaid down by this Hon'b|,3 Court, and is therefore is without jurisdiction. lA NO: 1 OF 2022 Petiticn under Section 151 CPC praying that in the circumstances stated in the affrdavit tiled in support of the petition, the High Court may be pteased to pending disposal of the Writ Petition, grant s:ay of collection of the disputed tax of Rs 5.06,184/- arising in pursuance of Asse:;sment of Value Added Tax passed by the second respondent in Form VAT 305, (lated OB.OI .2022, vide A.O No.144, for the tax period April, 2014, to June,2017. Counsel for the Petitioner: SRI S. SURI BABLT Counsel for the Respondents: SRI L. VENKAIESHWAR RAO, SPECIAL STANDIN(i COUNSEL FOR COMMERCIAL TAXES 2 3 Counsel for the Respondents: SRI RASURI SHIVA KUMAR Between: Ivl/s Sanjay Steel Traders, 1Ol11t7Ol2' 1st Floor, -Q I Cpqlplex' Fathenagar' nioe-CAtiAo - s00 018. Represented bv its Proprietor Sri Amit Ghosh ...PETITIONER 75 WRIT PETITION NO: 33636 OF 2022 Commercial Tax Officer, Fathenagar Circle, Hyderabad Rural Division Hyderabad. Assistant Commissioner (ST), Hydernagar - 1 Circle, 3rd Floor, Gaganvihar' Nampally, Hyderabad. State of Telangana, Represented by its Principal Secretary, Revenue (CT) Department, Secretariat, Hyderabad. ...RESPONDENTS PetitionunderArticle226oftheConstitutionoflndiaprayingthatinthe crrcumstances stated in the affidavit filed therewith, the High court may be pleased to issue a writ or order or direction particularly one in the nature of writ of lvlandamus setting aside the impugned penalty order passed by the second respondent under Section 53(1)(i) and (ii) of the TVAT Act, 2005, in Form VAT 203,dated23lO4t2O22,inA.O.No.14014,forthetaxperiodApril,2014'toJune' 2O17, as unsustainable in law, contrary to the provisions of the TVAT Act' 2005' barred by limitation, and contrary to the law laid down by this Hon'ble court. and is therefore is without jurisdiction lA NO: 1 OF 2022 Petitionun(jerSection,l5lCPCprayingthatintheCircumstancesstated in the affidavit filed in support of the petition, the High Court may be pleased pendingdisposaloftheWritPetition,grantstayofci)llectionofthedtsputed penalty of Rs 50 59Ol arising in pursuance of penalty order passed by the second respondent under Section 53(1) (i) and (ii) of the TVAT Act 2005' in FormVAT203.dated23lO4t2O22,inA.O.No,140l4,forthetaxperiodApril' 2014. lo June. 201 7 Counsel for the Petitioner: SRI S. SURI BABU AND 1 2 3 26 Counsel for the Respondents: SRI K. RAJI IREDDY, SPECIAL STANDII!G COUNSEL FOR COMMERCIAL TAXES Counsel for the Respondents: SRI RASURI SHIVA KUMAR WRIT PETITION NO: 34031 OF 2022 Between: ttil/s. SRC Company lnfra Private Limited, rep Prasad, Flat No.704, 7th Floor, A-Block, Hyderabad-500 032. by its Director, lt4r. A. Veeranjaneya The Platrna Building, Gachibowli, ...PETITIONER AND 1. Assistant Commissioner (CT), Audit, Bt:gumpet Division, Hyderabad. 2. State of Telangana, rep. by its Principal Secretary to Government, Revenue (CT-ll) Department, Secretariat, HydereLbad. ...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 a Writ of Mandamus or any other appropriate wril or order or direction setting-aside the impugned order of the 1st Respondent dated 27.5.2022 for the tax period June, 2014 lo June, 2017 under the VAT Act, 2005 as barred by time. lA NO: 1 OF 2022 Petition under Section 'l 51 CPC praving that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to grant stay of ail further proceedings includ ng stay of c:ollection of disputed tax pursuant to the impugned order of 1'r Respondent daled 27.5.2022 for the tax period June, 2014 to June, 2017 under the VAT Act, 2005, pending disposal of the Writ Petition as otherwise the Petitioner will be put to severe loss and hardship. Counsel for the Petitioner: M/S. K. UMA 77 Counsel for the Respondents: SRI L. VENKATESHWAR RAO, SPECIAL STANDING COUNSEL FOR COMMERCIAL TAXES Counsel for the Respondents: SRI RASURI SHIVA KUMAR WRIT PETITION NO: 34844 OF 2022 Between: M/s. SRC Company lnfra Private Limited, rep Prasad, Flat No.704, 7th Floor, A-Block, Hyderabad-500 032. by its Director, Ir,1r. A. Veeranjaneya The Platina Building, Gachibowli, ...PETITIONER AND 1. Assistant Commissioner (CT) Audit, Begumpet Division, Hyderabad. 2. State of Telangana, rep. by its Principal Secretary to Government, Revenue (CT-ll) 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 a Writ of Mandamus or any other appropriate writ or order or direction (a) declare that no penalty under Section 53 of the Telangana VAT Act, 2005 can be levied in the absence of any specific definition of the expression under declaration of tax, (b) declare that Rule 25(8) of the Telangana VAT Rules' 2005 which defines under declaration of tax for the purpose of Section 53 as travelling beyond the Rule-Making Power of the State Government under Section 78 of the Act and consequently declare it as invalid, and (c) set-aside the order of the 1st Respondent daled 8.6.2022 levying penalty under Section 53(1Xi) of the Telangana VAT Act, 2005 for the tax period June, 2014 to June, 2017 undet the Telangana VAT Act, 2005 as illegal, arbitrary, without jurisdiction, barred by time. lA NO: 'f 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 recovery of the disputed penalty of Rs.2,86,04.1/- for the tax period I8 June, 2014 to June, 20.1 7 pursuant to the order of 1st Respondent dated 8.6.2022 under the Telangana VAT Act, 12005, pending disposal of the Writ Petition, as otherwise the Petitioner will be put to severe loss and hardship. Counsel for the Petitioner: M/S. K. UMA Counsel for the Respondents: SRI L. VENK.ATESHWAR RAO, SPECIAL STANDING COUNSEL FOR COMMERCIAL TAXES Counsel for the Respondents: SRI RASURI SHIVAKUMAR WRIT PETITION NO: 35490 OF 2022 Between: M/s.Aacess Tough Doors Private Limrted, IDA Balanagar, Gandhinagar, Hyderabad, State of Telangana, Rep by its Director l\,4r.lvlohammed Rafe ...PETITIONER AND 1. The Joint Comnrissioner (ST), Hyderabad Rural Division, Hyderabad. 2. The Deputy Commercial Tax Officer-ll, l-lydernagar Circle, Hyderabad. 3. The Commercial Tax Officer, lDA. Ganchi Nagar Circle, Hyderabad 4. The State of 'T-elangana, Rep. by its, Principal Secretary, Revenue (CT) Department, Telangana Secretariat, Hyderabad. ...RESPONDENTS Petitibn 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 Wirl of Mandamus or an! other appropriate Writ or Order or Direction declarrng the aclron cf the '! st respondent in passing the Suo Motu Revision Proceedings, dated 18.07 2022 served on the Petitioner on 2910712022 for the tax petod 2012 13 to 2015- 16 under the Teiangana Vaiue Added Tax Act 2005, without consrdering the explanation of the Petrtionet, daled 25lo5l201g, as arbitrary, contrary to l3w, patently barred by limitation under Section 32(3) of the TVAT Act, taking exclusion period of Irmitation by the 1st respondent as per the decision of the Hon ble Supreme Court in Sr-o [r,4otu W.P.(Civil) No.3/2020, dated 29 1OlO1l2O22, is without jurisdiction and in violation of Principles of Natural Justice, and consequently set aside the Revision Proceedings of the 1st respondent, daled 18loll2O22 as null and void lA 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 suspend the operation of the Revision Proceedings of the 1st respondent, dated 1810712022, served on the Petitioner on 29.O1 .2022, passed for the tax period 2012-13 to 2015-16 under the Telangana Value Added Tax Act 2005, pending disposal of the above Writ Petition, as otherwise, the Petitioner would be put to severe loss and hardship. Counsel forthe Petitioner: SRI SHAIK JEELANI BASHA Counsel for the Respcndents: SPECIAL STANDING COUNSEL FOR COMMERCIAL TAXES Counsel for the Respondents: SRI RASURI SHIVAKUMAR WRIT PETITION NO: 35808 OF 2022 Between: M. Srishailam, S/o. Ivl. Sai Mallarh, Aged about 46 Years, Occ. Business, Rl/o. Sy. No. 484/U, Kandigadda Thanda Road, Alair (V and M), Yadadri Bhongir District - 508 101 ...PETITIONER AND 1 The Deputy Commissioner of Commercial Taxes, Nalgonda Division, Nalgonda, Telangana State The Commercial Tax Officer, Bongir Circle, Bongir, Yadadri Bhongir District, Telangana State The State of Telangana, Represented by its Principal Secretary to (CT), Secretariat, Saifabad Hyderabad ...RESPONDENTS Petitron under Article 226 of the Constitution of lndia praying that in the circumstances stated in the affrdavit filed therewith, the High Court may be 2 3 l0 pleased to issue an appropriate writ, order or direction particularly in the nature of Writ of TMANDATUUS deciaring the irlpugned order passed by the 1'( Respondent dated 0.7/09/2021 in DC Order No. 439 in RR No. 97/2017-18 revlsing the order of the 2nd Respond€)nt daled 3111012016 relying upon extended period of limitation of 6 years prescribed by Act No. 2612017 being barred by limitation as illegal, arbitrarl, unjust, without jurisdiction, and consequently Ceclare the effectual order passed by the 2nd Respondent vide Asst. Order No. 16057 daled 2410612022 gi,ing effect to the revision order of the 1st Respond ent. lA NO: 1 OF 2022 Petrtion under Section 151 CPC praying that in the circumstances stated in lhe afftdavit filed in support of the petition, the High Court may be pleased to stay all furlher proceedings including stay of . collection of drsouted tax in pursuance of the effectual order of the 2'rd Respondent passed in A O. No. 16057 dated 2410612022 pursuant to the revision order dated 0710912021 in DC Order No 439 Counsel for the Petitioner: SRI GANESH BIIUJANGA RAO VADDURI Counsel for the Respondents: SPECIAL STANDING CoUNSEL FOR COMMERCIAL TAXES Counsel for the Respondents: SRI RASURI SHIVA KUMAR WRIT PETITION NO: 36083 OF 2022 Between: Ir,4/s. lrrleghana Enterprises, D.No.3-191, 1't Foor, N R Nagar, Malkalgiri, Hyderabad Represented by its Proprietor, It/r. J. Ramakrir;hna Rao, S/o. Sri. J. Govinda Rao ...PETITIONER AND 1 The State Tax Officer, Ir,4alkajgiri - lll Circle, Saroornagar Division, Hyderabad. 2 The Comnrercial Tax Officer, tvlalkaj,giri - lll Circle, Saroornagar Divrsion, Hyderabad. 3 The Jornt Commissioner (ST), Saroornagar Division, Nampally, Hyderabad, State of Telangana. 3l 4. The State of Tela Secretariat, Hyder ngana, Represented by its Principal Secretary, (Revenue), abad. ...RESPONDENTS Petition under Article 226 of the Constitution of lndra praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue an appropriate Writ or direction, more particularly one in the nature of Writ of Mandamus, declaring the Telangana Value Added Tax (Second Amendment) Act,26 of 2017, (An Act to further amend Telangana Value Added Tax Act, 2005 as passed in violation of Articles 246,246A, entry 54 of List-ll, section 19 of the Constitution (101st Amendment) Act, as U nconstitutional and consequently be pieased set aside the impugned order dated 31.03 2022 passed by the 1st respcndent for the tax period 2015-16 to 30.06.2017 as being barred by limitation of four years and the extended period of six years effected by Act 26 of 2017 amending the provisions of Section 21 of the TVAT Act as illegal, unjustified and contrary to the provisions of law. lA NO: 1 OF 2022 Petition under Sectron 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to stay all further proceedings pursuant to the impugned order dated 31.03.2022 passed by the 1st respondent for the tax period 2015-16 to 30.06.2017 during the pendency of the above writ petition. Counsel for the Petitioner: SRI B. SRINIVAS Counsel forthe Respondents: SRI K. RAJI REDDY, SPECIAL STANDING COUNSEL FOR COMMERCIAL TAXES Counsel for the Respondents: SRI RASURI SHIVA KUMAR WRIT PETITION NO: 36307 OF 2022 Between Ivl/s.Salora lnternationzrl Limited, D13/4, Okhla Phase-2, New Delhi - 1 10 020. Rep. by its lr4anagrng Director Nilr.Tarun Jiwarajka .,.PETITIONER AND 1 2. lA NO: 1 oF 2022 The Assistant Commissioner (CT) LT U, Begumpet Drvision, Hyderabad. The State of Telanoana Rgp . by. its principal Secrelary, Revenue (CT) Department, Telanga"na Secretariatl t.tyo"rrorll'' uuur crdi ...RESPONDENTS Petition under Article 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit file,d therewrth, the High Court may be pleased to issue writ of lrirandamus or a ny other appropriate writ or order or direction decraring the action of the 1st Respondent rn passing the penarty Proceedings, dated 09/03/20 22, for the t.rx period 2015-16 and 20.16_17 under the Telangana Value Added Tax Act 2005, served on the petitioner on 2110312022, without considering the objections of the petitioner, as arbitrary, contrary to raw' ex-facie barred by rimitation and rn vioration of principres of Natural Justice and consequen y set aside the penalty proceedings passed by the 1st Respondent, dated OglO3l2O22. Petition under section 151 cpc praying that rn the crrcumsrances stated in the affidavit filed in suppo( of the petitic,n, the High Court may be pleased to grant stay of all further proceedings, pursu,lnt to the penatty proceedings of the 1st Respondent, dated O}.OJ_2022, for the tax periods 2015-1 6 and 2016-11 under the Telangana Value Added Tax Ar:l 2005, served on the petitioner on 21 .O3.2022, pending disposal of the above Writ petition, as otherwise, the Petitioner would be put to severe loss and h?rdshrp. Counsel for the petitioner: SRI SHAIK JEE|.ANt BASHA Counsel for the Respondents: SRt L. VENKATESHWAR RAO, TAXES spEctAL STANDTNG COUNSEL FOR COMMERCTAL Counsel for the Respondents: SRI RASURI SHTVA KUMAR 33 WRIT PETITION NO: 37185 OF 2022 M/s.Raghava Constructions, Narayanapuram (Viii), (Dist. ) represented by its Partner Sri Pongilett Prasad Between: AND 1 Kalluru lvlandal, Khammam Reddy. ...PETITIONER the Deputy 2 J Assistant Commissioner (CT), (lnt. ), and LTU Officer of Commissioner (CT), Warangal Division, Warangal Joint Commissioner (ST), Warangal Division Warangal. Commercial Tax Officer - lll, Khammam 4. State of Telangana, represented by its Principal Secretary, Revenue (CT) Department, Secretariat, Hyderabad. ...RESPONDENTS Petition under Atlicle 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 order or direction partrcularly one in the nature of Writ of Mandamus setting aside the revision order passed by the second respondent by her proceedings d1.25.03 .2021 in RR No 48/09/2019 vide JC Order No.21112021 read with revised order passed by the by lhe second respondent dt.zl.O7.2022 in R.R. No.A8/09/2019 vide DC Order No.46112022 passed under Rule 60 of the TVAT Rules, 2005 for the tax period 2013-14 (TVAT) as unconstitutional and ab initio void and are without jurisdiction and unsustalnable in law, contrary to the provisions of the TVAT Act, 2005. barred by limitation and contrary to the law laid down by this Honble Cotrrt in tr,4/s.Sri Sri Engineering Works and Others vs. The Deputy Commissioner (CT), Begumpet Division, Hyderabad and Others vide W.P.Nos.7393 of 2020 and Batch, daled 05.07.2022, reported in 2O22 SCC Online TS 1367, and is therefore is without iurisdiction. lA NO: 1 OF 2022 Petition under Section 151 CPC praying that rn the circumstances stated in the affidavit filed in support of the petition, the Hrgh Court may be pleased grant stay of all further proceedings arising in pursuance of the revision order passed by the second respondent by her proceedings dt 25.03.2021 in RR No.A8/09/2019 vide JC Order No.21112021 and the revised order passed by the l-+ second respondent dt.20.07.2O22 in R.R.No.48/09/2019 vide DC Order No.46112022 passed under Rute 60 of the -[VAT Rules, 2005 for the tax period 2O13-14 (TVAT) Counsel for the Petitioner: SRI S. SURI BAE|U Counsel for the Respondents: SRI L. VENKr\TESHWAR RAO, SPECIAL STANDING COUNSEL FOR COMMERCIAL TAXES Counsel for the Respondents: SRI RASURI :SHIVA KUMAR WRIT PETITION NO: li7237 0F 2022 Between: M/s. s.V.lnteriors P-vt Ltd. A company incorporated under the provisions of the L;ompantes Act, 1956 Havrng rts registered office at Miq 210b. Ooo.sr.naojr. municipa.l.park, BK Guda S.R.Nagar Hyderabad - 500058 CepieJdfieO'67itd Pirector Mr. K Srinivas Raju S/o K. S-atyanJral,ana Raju, Aged aOolt ag Vdars, hlo. Hyderabad ...PETITIONER AND 1 2 3 The Commercial Tax Officer, Sanathnag ar Circle, Hyderabad Additional Comrnissioner (ST), punjagu a Divrsion, Hyderabad Assistant Comrnissroner (ST) Sanatirnagar Circle, punjagutta Division, Hyderabad. Ilg __S]?!q ,of ,Telangana, Rep by F)rincipat Secretary, Revenue (ST), Secretanat, Hyderabad 4 ..,RESPONDENTS Petition under Articre 226 of the constrtution of rndia praying that in the circumstances stated in rhe affiCavit f eC therewith, the High Cou( may be pleased to issue a writ, drrection or order more particularly in the nature of a writ of mandamus declaring the DC order No 493 dated 02-0g-2022 passed by the Respondent No. 2 and the consequentrar erlectuar order A.o.No. 20009 dated 23-08-2022 passed by lhe Respondent No 3 as berng void, ilegar, arbitrary, without jurisdrction and consequenIy set astdo the same lA NO: 1 OF 2022 Petition under section 1 51 cpc praying that in the circumstances stated in the affidavit filed rn support of the petition. the Hrgh court may be pleased to l5 stay all further proceedings and consequential actions including collection of tax pursuant to DC Order No. 493 dated 02-08-2022 passed by the Respondent No. 2 and the consequential effectual order A-O.No.20009 dated 23-08-2022 passed by the Respondent No.3. Counsel for the Petitioner: SRI M. NAGA DEEPAK Counsel for the Respondents: SRI L. VENKATESHWAR RAO, SPECIAL STANDING COUNSEL FOR COMMERCIAL TAXES Counsel forthe Respondents: SRI RASURI SHIVAKUMAR WRIT PETITION NO: 38778 OF 2022 Between: ..RESPONDENTS Petition under Article 226 of the Constitution of lndia praying that in the circumstances stated in the aftidavit filed therewith, the High Court may be pleased to issue a Writ, Order or Directron one in lhe nature of Mandamus declaring the Revision passed by the 2nd Respondent, in JC Order No 430, dated 04.O7.2022 (served on 06.08 2022), revising the Assessment Order dated 26.07.2016 passed by the 1st Respondent, under the provisions of the M/s Pai lnternational Electronrcs Limited, 1644/'1, Muthyam Reddy Estate 2, Yadamma Nagar, Kanajiguda, Secunderabad - 500 015, Telangana. Represented by its Admin - Hyderabad Division, lt4r. T.Shekar Goud, S/o T.Yella Goud. ...PETITIONER AND 1. The Commercial Tax Officer, Ferozguda Circle, Hyderabad Rural Division, Hyderabad, 4th Floor, West Wing, Gagan Vihar Complex, Opposite Gandhi Bhavan, Nampally, Hyderabad - 500 001, Telangana. 2. The Joint Commissioner (ST), Hyderabad Rural Division, Hyderabad, 4th Floor, East Win1l, Gagan Vihar Complex, Opposite Gandhi Bhavan, Nampally, Hyderabad - 500 001 , Telangana. 3. The Assistant Commissioner (ST), Jeedimetla - 1 Circle, Hyderabad Rural Division, Hyderabad, 2nd Floor, North Wing, Gagan Vihar Complex, Opposite Gandhi Bhavan, Nampally, Hyderabad - 500 001, Telangana. 4. The Commissioner of Commercial Taxes, State of Telangana, Commercial Taxes Complex, tr4.J. Road, Opposite Gandhi Bhavan, Nampally, Hyderabad - 500 001, Telangana. 5. The State of Telangana, Represented by its Principal Secretary (Revenue) (CT), Telangana Secretariat, Hyderabad - 50O O22, Telangana. l6 Telangana Value Added Tax Act 2005, for the tax period June, 2013 to lvlarch, 2015 and the consequential order of the 3rd Respondent daled 27.07.2022 as illegal, arbitrary, bad in law, without jurisdiction and bereft of any valiC reasons. barred by limitation in terms of the decision of this Hon'ble Court in the case of tril/s Sri Sri Engineering Works Vs. Deputy Commissioner (CT), Begumpet Division, Hyderabad and Others and batcr reported in (2022) 104 GSTR 51 (Telangana), violative of principles of naturerl justice, and violative of Articles '14, 19(t Xg) and 265 of the Constitution of lndia, and consequently set aside tlre sam e lA NO: 1 OF 2022 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petitior, the High Court may be pleased to stay all further proceedings, including any recovery, pursuant to the Revision Order passed by the 3rd Respondent ht:rein, in JC Order No: 430, dated 04.07.2022 (served cn 06.08.2022), revising the Assessment Order dated 2607.2016 passed by the 1st Responrlent, under the provisions of the Telangana Value Added Tax Acl 2005, for the tax period June, 2013 to March, 2015, oending disposal of the above Writ Petition. Counsel for the Petiti,rner: SRt A. V. A. SIV/\ KARTIKEYA Counsel for the Respondents: SRI K. RAJI REDDY, SPECIAL STANDiNG CCIUNSEL FOR COMMERCIAL TAXES Counsel for the Resp,rndents: SRI RASURI SHIVA KUMAR WRIT PETITION NO: 39019 OF 2022 Between I\,4/s Shree Vrletha Enterprises, Plot No.'1 'l , Anrich lndustrial Estate, Bollaram, Jinnaram Mandal, fi,4edak. Represented by its Partner, lrilr. K. lvladhusudhana Reddy, S/o Sri. K. Sami Reddy. ...PETITIONER AND 1 The Deputy Commissioner, Commercial Taxes, Nizamabad Division, Nizamabad. 37 Petition under Article 226 of the Constitution of lndia praying that in the circumslances stated in the affidavit filed therewith, the High Court may be pieased to issue an appropriate Writ or direction, more particularly one in the nature of Writ of Mandamus, declaring the impugned order dated 29 07.2022 passed by the 1st respondent in R.R. No. 2512017-18 for the tax period 2012-13 lo 2014-15 as barred by limitation, contrary to law and illegal, besides being violative of principles of natural .iustice and consequently be pleased to set aside the same. lA NO: 1 OF 2022 Petrtion under Sectron 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to stay the colleclion of the disputed of Rs.34,84,086/- pursuant to the impugned order dated 29-07 -2022 passed by the l"rrespondent in R. R. No. 2512017-18 for the tax peflod 2012-13 lo 2O14-15 during the pendency of the above writ petition. Counsel for the Petitioner: SRI B. SRINIVAS Counsel for the Respondents: SRI K. RAJI REDDY, SPECIAL STANDING COUNSEL FOR COMMERCIAL TAXES Counsel for the Respondents: SRI RASURI SHIVA KUMAR WRIT PETITION NO: 39032 OF 2022 Between: 2. The Commercial Tax Officer, Medak Circle, Medak. 3. The State of Telangana, Represented by its Principal Secretary, (Revenue), Secretariat, Hyderabad ...RESPONDENTS fvl/s. Concorde Motors (lndra) Limited, (now known as M/s. TML Business Services Ltd.) H no 9-1, 9-3, Devarayamzal, Thumkunta Municipality, Medchal-tv'lalkajgiri Distiict, Telangana - 500014, rep. by its General Manager and Authorized Signatory [/r. Dhanu Kumar. ...PETITIONER AND 1. The Additional Comrnissioner, of State Tax, Punaja gutta Division, 5th Flocr, 1 3 Block, tr,4ayur Kushal Complex, Abids, Hyderabad -500001, Telangana. l8 2. The Assistant Commissioner (CT), LTJ, Panjagutta Division, 5th Floor, 13 Block, ltrlayur Kushal Complex, Abids, Hyderabad -50000'1, Telangana. 3. The State of Telangana, rep. by the Pfincipal Secretary to the Government, Revenue (CT) Department, Telangana Secretariat Buildings, Hyderabad, Telangana ...RESPONDENTS Petition under Arlicle 226 of the Constitution of lndia praying that in the circumslances stated in the affidavit filed therewith, the High Court may be pleased to issue an appropriate Writ, Order or Directron more particularly in the nature of h/ANDAMUS declaring the action of the First Respondent rn passing the impugned Ex-Parte Suo Motu Revision Order bearing DC Order No. 589/RR No.2412018-19, dated 08-09-2022, revising the Assessment Order AO no. 2585, dated 3'1-03-2017, passed by the Second Respondent for the Tax Periods 2011- 12 lo 2013-14 under the A.P. (now Telangala) VAT Act, 2005, as being barred by Limitation, being passed in violation of the principles of natural justice, being passed on mere wrongful surmises and even on merits incorrect and unsustainable and illegal and consequently set aside the same lA 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 tax of Rs. 21,85,468-00 imposed vide the impugned Ex-Parte Suo Motu Revision Ord--r passed oy the First Respondent bearing DC Order No. 589 / RR No. 2412018-19, dated 08-09-2022, revising, the Assessment Order AO no. 2585, dated 31-03-2017, passed by the Second Respondent for the Tax Periods 20'1 1-12 to 2013-14 under the A.P (now Telangana) VAT Act, 2005. Counsel for the Petitioner: SRI G, NARENDRA CHETTY Counsel for the Respondents: SRI K. RAJI R EDDY, SPECIAL STANOING COt'NSEL FOR COMMERCIAL TAXES Counsel for the Respondents: SRI RASURI IiHIVA KUMAR l9 WRIT PETITI ON NO : 39150 0F 2022 M/s. Concorde Motors Ltd.) H. no. 9-1, 9-3, District, Telangana-500 Mr. Dhanu Kumar. Between: AND 1 (lndia) Limited. (now known as M/s. TML Business Services bevaiavamzal. Thumkunta Municipality, Medchal-Malkajgiri 014, Rtip. by its General tvlanager and Authorized Signatory ...PETITIONER 3 The Additional Commissioner of State Tax, Punjagutta Division, 5th Floor, B Block, Mayur Kushal Complex, Abids, Hyderabad - 500001 , Telangana The Assistant Commissioner, (CT), LTU, Panjagutta Division,sth Floor, B Block, Mayur Kushal Complex, Abids, Hyderabad -500001' Telangana' The State of Telangana, Rep. by the Principal Secretary to the Government, nevenre (Cf) OeEartrirent, Teilangana Secretariat Buildings, Hyderabad' Telangana. ..RESPONDENTS PetitionUnderArlicle226oftheConstitutionoflndiaprayingthatinthe circumstances stated in the affidavit filed therewith, the High court may be pleased to issue an appropriate writ, order or Direction more particularly in the nature of IVIANDAMUS declaring the action of the Frrst Respondent in passing theimpugnedEx.ParteSuoMotuRevisionorderbearingDCorderNo.590/RR No. 2512018-19, dated 08/09/202,2, revising the Penalty Order AO no 31991' dated 03/08/2017, passed by the Second Respondent for the Tax Periods 2011- 12 to 2013-14 (in so far as it relates lo 2012-13) under the A.P. (now Telangana) VAT Act, 2005, as being barred by Limitation, being without jurisdiction' being passed in violation of the principles of natural lustice, and even on merits incorrect, unjustified, unsustainable and illegal and consequently set aside the same lA 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 penalty of Rs 2,'1 1'872-00 imposed vide the impugned Ex-Parte Suo Motu Revision Order passed by the First Respondent bearing DC order No 590/RR No 2{;/2018-19' dated OBlOgl2o22' revising the Penalty O'ot' -nO no' 3'1981' datecL 03-08-2017' passed by the Second Respondent for the Tax Periods 2011-12 to 2013-14 (in so far as it relates to 2o12-13)under the A,P (now Telangana) VAT Act, 2005- Counsel for the Petitioner: SRI G' NARENDRA CIIETTY counserf ortheReTpTSreilssiftlS'^f i'Jrt-"&lj.o*"o"tRcrALrAxEs counsel for the Respondents: sRl RASURI sHlvA KUMAR TITIO -l() NNO:396i'0 oF2022 wRlTPE Between: ilr:fu",tt.'y,ffik"u{:ts,i , 3l',lb'i,,?li,?l Hl'jo' R?,"331 $'ff [l i'i[ ; ...PETITIONER AND 1 3?$r3:1Ti:3:,ry:":io:i''" raxes' Punjasutta Division' Mavur Kushar i*.1'a::nll"l"^T,Tl1'fi?,:.:dstate r axes' J ubiree Hir rs circre' Mavur The Assistant Commissioner ot (CT) LTU' Puniagutta Division' Mayur Kushal domplex' Abids' Hyoeraoau . r., covernment, Revenue (cr-ll) B$:,.:,{,"'"tl's"'3,:?;,LTn?x, j}3o33"retar'/toGovernmer ...RESPONOENTS 2. 4 Petition under Article 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit frled therewith' the High Court may be pleased to issue a Writ of Certiorari or an / other appropriate writ' order or direction, quashing the revrsion order of tf'e 1st Respondent passed in DO NO.471 (RR No'70/2018'19) ' dated 237 20]2 2 for the tax period 2011-12 and 2O12-l3under the fetang'na Value Added Tax Act' 2005' as illegal' arbitrary' barred by limitation under secr.ion 3z(z\ of the Telangana VAT Act' 2005 and consequently set aside tne revision order ol the 1'r Respondent as not valid in the eye of law. 4l lA 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 all further proceedings pursuant to the revision order passed by the 1st respondent daled 23.7.2022 as well as the consequential order passed by the 2nd respondent daled 8.8.2022 for the period 2O11-12 and 2012-13 under the Telangana Vat Act, 2005, pending disposal of the above writ petition, as otherwise, the petitioner will be put to severe loss and hardship. Counsel for the Petitioner: SRI SRINIVASA RAO KUDUPUDI Counsel for the Respondents: SRI K. RAJI REDDY, SPECIAL STANDING COUNSEL FOR COMMERCIAL TAXES Counsel for the Respondents: SRI RASURI SHIVA KUMAR WRIT PETITION NO: 40215 OF 2022 Between: M/s. Rohan Builders (lndia) Pvt. Ltd., A of the Companies Act, Having its reg Buildlng, CTS No.2254, Ganeshkhind R by its Authorized Signatory Waman Ra aged about 71 yeats, R/o. 115, M Sangareddy. Company incorporated under the Provisions istered office at 1, Modibaug, Commercial oad, Shrvaji Nagar, Pune Pune Represented o Nyalkalkar. S/o. Laxman Rao Nyalkalkar, lG, Housing Board Colony, Zaheerabad, AND 1 2 ...PETITIONER Deputy Commissioner of Commercial Taxes, Nizamabad Division, Nizamabad Assistant Commissioner (ST) Commercial Tax Officer(CT), Sangareddy Circle, Nizamabad Drvision Deputy Commercial Tax Officer-ll, Sanga Reddy Circle, Nizamabad Division, Nizamabad 3 4. The State of Telangana, Rep. by Principal Secretary, Revenue (ST), 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 a writ, drrectron or order more particularly in the nature of a writ of mandamus declaring the DC Order No. 397 dated 15-06-2022 passed by the Respondent No 1, served on the Petitroner on 17-10-2022 and the effectual 4? order R.C.No. DCi RR/39/2017-2018 dated 02-09-2022 passed by the Respondent No. 2, servei on 17-10-2022 ar; being void, illegal, arbitrary, without jurisdiction and consequentiy set aside the same. lA NO: 1 OF 2022 Petrtion under Section 151 CPC praying that in the circumstances stated in the affidavit frled rn support of the petition, the High Court may be pleased To stay all further proceedings and consequential actions including collection of tax pursuant to DC Order No 397 dated 15-06-2022 passed by the Respondent No. 1 , served on the Petition er on 17 -10-20112 and the effectual order R.C.No DC/RR/39/201 7-2018 dated 02-09-2022 passed by the Respondent No. 2, served on 17 -10-2022. Counsel for the Petitioner: SRI M. NAGA DI:EPAK Counsel for the Respondents: SRI K. RAJI REDDY, SPECIAL STANDING COUNSEL FOR COMMERCIAL TAXES FoR Ms. !iAPNA REDDY Counsel for the Respondents: SRI RASURI SHIVAKUMAR WRIT PETITION NO: 41958 0F 2022 Between M/s. Aquanomics Systems Limited,2-3-148, IRamgopalpet, Secunderabad - 500003, Telangana, rep. by rts General Manager (Finance and Commercial) and Authorized Signatory, Mr. Abhrlrt Sudhakar Deshpande. AND 1 ...PETITIONER Salike ...RESPONDENTS The State Tax C)fficer-l, O/o Assistant Commissioner (ST), M.G. Road - S.D. Road Circle, Begunrpet Division, 4th Floor, Pavani Prestige, Ameerpet, Hyderabad 500016, Telangana. 2 The Assistant Conrmissioner (ST), Ramgopalpet Ranigunj Circle, Senate 2 4 416 and 417, Ramgopalp€,t, Secunderabad 500003. 3 The State o[ Telangana, rep Revenue (CT) Department, Telangana by Tel the f)rincipal Secretary to the Government, angana Secretariat Buildings, Hyderabad, 43 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 more particularly in the nature of MANDAMUS deciaring that the impugned Assessment order vide A.o. No. 16804, dated 20-05-2022 (rcceived on 12-10-2022 by Regd. Post) passed by the First Respondent for the Tax Periods April, 2016 to June, 2017 under lhe A.P. (now Telangana) VAT Act, 2005, as being barred by Limitation, being without jurisdiction and even on merits incorrect, unjustified, unsustainable and illegal and consequenily set aside the same. lA 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 stay of collection of the disputed tax of Ra. 25,67,379-00 imposed vide the impugned Assessment Order passed by the First Respondent bearing A.O.No.16804,dated20.05.2022'forlheTaxperiodApril,20l6toJune20lT under the A.P.(now Telangana) VAT Act, 2005, pending disposal of the Wrrt Petition Counsel for the Petitioner: SRI G. NARENDRA CHETTY Counsel for the Respondents: SRI L' VENKATESHWAR RAO' SPECIAL STANDING COUNSEL FOR COMMERCIAL TAXES Counsel forthe Respcndents: SRI RASURI SHIVAKUMAR WRIT PETITI ON NO: 44/.58 oF 2022 AND 1 The Joint Conrmissioner of State Tax, Nizamabad Division, Nizamabad 2. The Deputy Conrnrercial Tax Officer-ll, Sangareddy Circle, Sangareddy Between: Ivl/s Aorasen Steei Trrbes Pvt. Ltd., Survey No.203, H No 4-59/1, Pati Village' i;rir'riZi,.,i, vr"orr sanglreddy Distiict Re[. by its Director Mr'Nalin Punanrchand Khara ...PETITIONER 41 3. The Commercral Tax Officer, Sangared,Jy Circle, Sangareddy. 4. The State of Telangana, Rep. by itr; Principal Secretary, Revenue (CT) Department, Telangana Secretariat, Hy,ierabad. ...RESPONDENTS Petition under Article 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, lhe High Court may be pleased to issue Writ of Mandamus or any other appropriate Writ or Order or Direction declaring the action of the 1st respondenl in passing the Suo Motu Revision Proceedings of the 1st ResponrJent, dated 27.06.2022 anti dated, served on the Petitioner on 06.10.2O22 in revising the Audit Assessment Proceedings, daled 14.12.2016 passed by the 2nd Respondent for the tax period 2014-15 and 2015-16 under the TVAT Act 2015, without considering the objectrons of the Petitioner, dated 08.07.2022 flled oa 12.O7.2022, as arbitrary, contrary to law, patently barred by limitation and in violation of Principles of Natural Justice and consequently set aside the Revision Proceedings of the 1st respondent, daled 27.06.2022 as null and void. lA NO: 1 OF 2022 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petitiol, the High Court may be pleased to suspend the operation of the Revision Proceedings of the 'lst respondent, dated 27 06 2022, served on the Petitioner on 06.10.2022, passed for the tax period 2014-15 and 2015-'16 under the Telangana Value Added Tax Act 2005, pending disposal of the above Writ Petition, as oth€rwise, the Petitioner would be put to severe loss and hardship. Counsel for the Petitioner: SRI SHAIK JEEI-AN| BASHA Counsel for the Respondents: SRI K. RAJI REDDY, SPECIAL STANDING CC)UNSEL FOR COMMERCIAL TAXES Counsel for the Respondents: SRI RASURI SHIVA KUMAR 45 WRIT PETITION NO: 44545 0F 2022 Between: Maieera Hotels and Resorts Pvt. Limtied, # 711, lvlanieela Trinity corporate, B9s1d9 ffiil#;''r,illi -Jr.rtu_ijit"cn'bitv ioad, Kr(arprtiy_Hyderabad Hyderabad TG i;iiijdiz'iu'ri"oresenteo ov is didctbilrai. Vosadnd'caiiala, S/o Chi-'nnakesavulu Oiljah, ng"d ;bout 63 Ye'ars, RJo. Hyderabad ...PETITIONER AND 1. Additional commissioner of state Tax, Punjagutta Division Hyderabad, Telangana 2. Commercial Tax Officer - lV, Enforcement Wing'. .Office of the Addilional - 66m;it$""i1(cr) entorcement wing, Telangana' Hvderabad 3. Additional Commissioner (CT), Enforcement Wing' Telangana' Hyderabad 4. Commercial Tax Officer, Punjagutta Circle, Hyderabad 5. The State of Telangana, Rep.by Principal Secretary' Revenue (CT)' 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 a writ, direction or order more particularly in the nature of a writ of mandamus declaring the Revision Order DC Order No 327 dated 16'11-2022 passed by Respondent No. '1 as being void, illegal' arbitrary' wrthout jurisdiction and consequently set aside the same' IA 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 stay all further proceedings and consequential aclions including collection of tax pursuant to Revision order DC Order No. 327 daled 16-11-2022 passed by Respondent No. 1. Counsel for the Petitioner: SRI M' NAGA DEEPAK Counsel for the Respondents: SRI K' RAJI REDDY' SPECIAL STANDING COUNSEL FOR COMMERCIAL TAXES -16 Counsel for the Respondents: SRI RASURI SHIVA KUMAR WRIT PETITION NO:44649 OF 2022 Between United Telelinks (Bangalore) Limited, 8-2-6€i2lB/6/A, Road No. 12, Banjara Hills, Hyderabad - 500034. Represented by its Aulhorized Signatory, Sri. Nagendra C.R. S/o. Ramachandra Shastry C.L Aged aboLrt 45 years, Rl/o. Anekal, Bengaluru, Karnataka. ...PETITIONER AND 1 The Commercial Tax Officer, Son,ajiguda Crrcle, Punjagutta Division, Hyderabad, Telangana State. 2. The Additional Commissioner of Telangana State. S,T, PunJagutta Division, Hyderabad, 3. The Assistant Commissioner of Stat€ Tax, Kharratabad-Somajiguda Circle, Punjagutta Division, Hyderabad, Telanrlana State. 4. The Special Chief Secretary, Goverlment of Telangana State, Revenue Department, Hyderabad, Telangana. 5. State of Telangana, Rep. by rts Principal Secretary, Revenue(CT) Department, Secretariat, Burgula Rarna Krishna Rao Bhavan, NH 44, Hill Fort, Adarsh Nagar, Hyderabad, Telanr;ana 500063. ...RESPONDENTS Petition under Article 226 of the Constitution of lndia praying that in the circumstances stated in the atfidavit filec therewith, the High Court may be pleased to issue an appropriate writ, order or directron particularly in the nature of Writ of TVANDAI\,4US declaring the orde. passed by the 2nd respondent and the consequential order passed by the'lsr -espondent levying tax or 14.spercent on mobile phones sold in a composite l)ack treating it as a residuary item contrary to Entry 39(15) of 1V Schedule of the TS VAT Act 2005 and to declare the order daled 21-1O-2O22 bafied by iimitation. contrary to the judgment passed by this Hon'ble Court in Sri Sri Engrneer ng \,l/orks and Ors. Vs. The Deputy Commissioner (CT), Begumpet Division Hyderabad and Ors reported in MANU/TL/1 19712022 as illegal, atbitz(y. unlust. unfair, improper and contrary to the principles of natural Justice and vrclativr: of artrcles 227,14, 19(10(g),21,265 and 300-A of the Constitution of lndia and (ronsequently to set aside the same. 47 lA NO: { oF 2022 Petition under Section 151 CpC praying that for the reasons stated in the accompanying affidavit, in view of the judgment passed by this Hon,ble Court in Sri Sri Engineering Works and Ors. Vs. The Deputy Commissioner (CT), Begumpet Division, Hyderabad and Ors reported in MANU/TL/1 197t2O22 statutory limitation enhanced by the Telangana State Government to 6 years by G.O. Ms. No. 107 dated 24.06.2017 is dectared to be iltegat and order of the 2nd respondent passing impugned order dated 21-10-2022 is contrary to the limitation prescribed under section 32 as the assessment order for the years 2O14-15 and 2015-16 is received by the Petitioner on 07th November,2022 ln the light of the Judgment rendered by this Hon'ble Court, the order passed by the 2nd respondent is liable to be quashed and under these circumstances, the Petitioner prays this Hon'ble Court to grant stay of collection of the disputed amount of Rs. 25,04,12,0941- raised by the 3rd respondent in the consequential proceedings dated 04-1 1-2022 else the Petitioner would put to severe loss and hardship. Counsel for the Petitioner: SRI M. V. J. K. KUMAR Counsel for the Respondents: SRI K. RAJI REDDY, SPECIAL STANDING COUNSEL FOR COMMERCIAL TAXES Counsel for the Respondents: SRI RASURI SHIVA KUMAR WRIT PETITION NO: 45369 OF 2022 Between: M/s- Bright Ro-ck - lnd_ustries, Plot No. 203, Kalyan Nagar Road, S.R. Nagar, Hyderabad - 500 038. Rep. by rts Partner Mr. f\rohd.-llyas ...PETITIONER AND 1. The Additional Commissioner of State Tax, Panjagutta Division, Hyderabad 2. The Deputy Contmercial Tax Officer, Vengalrao Nagar Circle, Hyderabad. 3. The State of -l-elangana, Rep. by its Principal Secretary, Revenue (CT) Department, Telangana Secretariat, Hyderabad. ...RESPONDENTS 48 Petition under Arrtcre 226 of the coastitution of rndia praying that in the circumstances stated in the affidavit fired therewith, the High court may be pleased to issue a writ of [,4andamus o'any other appropriate writ or order or Direction declaring the actron of the 1s;t Respondent in passing the Revision Proceedings, dared 25110t2022 under {iection 32 (2) of the Telangana Varue Added rax Act, 2005 for the tax period 2rl1 3- 1 4 ro 2016-1r , as arbitrary, contrary to the provisions of the Act, Ex-Facie carred by rimitation and in vioration of Principles of Naturar Justice and Rure of Law and consequenfly set aside the Revision Proceedings of the 1st Respondent, dated 2sr1ot2o22 as nufl and void. lA NO: 1 OF 2022 Petition uncier section 151 cpc praying that in the circumstances stated in the affidavit fired in support of the petition, the High court may be preased to suspend the operaticns of the Revisiolt proceedings of the 1.r Respondent, daled 2511012022 passed for the tax period 2013-14 ro 2016-1r under section 32(2) o'f the Telangana Value Added T,ax Act, 2005, pending disposal of the above writ Petition, as otherwise, the p3titioner wil be put to severe ross and ha rd sh ip Counsel for the Petitioner: SRI SHAIK JEELANI BASHA Counsel for the Respondents: SRI K. RAJI REDDY, SPECIAL STANDING COUNSEL FOR COMMERCIAL TAXES Counsel for the Respondents: SRI RASURI SHIVA KUMAR WRIT PETITTON NO:46046 0F 2022 Between: M/s Krrshna Polypacks Pvt Ltd , Plot lrlo.1 5, Phase .l , Kamalapuri aganti Murali Colony, Hvderabad 500 073. Represented by rts lvla raging Director M ANO 1 ...PETITIONER Addrtional Conrmrssioner of State 1-ax, punjagutta Division, It/ayur Kushal Conrplex Abids Hyderabad. Assrstant -Comntrssioner (CT) Aud t, punjagutta Division, lvlayur Kushal Complex Abrds, Hyderabad. 2 'l cnmmercial Tax Officer, Sanathnagar Circle' Puniagutta Division' Mayur - Xr"nut ComPlex, Abids' Hyderabao' 4 State of Telangana, Represented by its Principal Secretary to Revenue' Secretariat, Saifabad, HYderabao ...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 a writ' order or direction' one more in the nature of MANDAMUS declaring the impugned revision order vide DC order No 693/R'R-No 2812019-20 dated 1 9-1 1-2022 (Ex P 1 ) passed by the 1St respondent beyond the limitation period of 4 years' contrary to law laid down by this Hon'ble Court in Sri Sri Engineering Works V Deputy Commissioner (CT)' Begumpet (2022) 104 GSTR 51 (Telangana) and contrary to sections 13 and 32 of the Telangana Value Added Tax Act, 2005 and rules 3(e)' 20(8) and (11) of the Telangana Value Added Tax Rules, 2005 and in vrolation of Articles 14' 19(1)(g)' 265 and 300-A of the Constitution as arbitrary' illegal without jurisdiction and set aside the same' 49 WRIT PETITION NO:46 517 OF 2022 Petition under Sectron 151 CPC praying that in the circumstances stated in the affidavit filed in SUpport of the petition, the High Court may be pleased to stay all further proceedings including stay of collection of the disputed tax of Rs.13,42,708 and pass such other order or orders as are deemed fit and proper in the facts and circumstances of the case and do iustice for which the petitioners shall always remain deeply obliged to this Hon'ble Court' Counsel for the Petitioner: SRI S' R' R' VISWANATH Counsel forthe Respondents: SRI K' RAJI REDD-Y'--- s P E c I AL -sr;ii o r ri d i o u H s e L F o R c o M M E Rc I AL r Ax E s Counsel for the Respondents: SRI RASURI SHIVA KUMAR IA NO: 1 0F 2022 Between yl,nslisllfl rLl!"i[?ir8i'0,J'.;',.i"'J.?",::'s'":5',3'o1l!8'?s?i"'l^s{siillxl:; Jain 50 ...PETITIONER AND 1. Additional Commissioner (ST), Punjagutta Division, Mayur Kushal Complex, Abids, Hyderabad 2. Commercial Tax Officer, Sanatnagar Circle, Punjagutta Drvision, Mayur Kushal Complex, Abids, HYderabad. 3 Commissioner of Commercial Taxes, Commercial Taxes Complex, 1trFloor, fvl J.lvlarket Road, Opp.Gandhi Bhavan Nampally, Hyderabad 500 00'l 4. State of Telangana, Represented by ils Principal Secretary to Revenue(CT), Secretanat, Saifabad, Hyderabad ...RESPONDENTS Petition under Article 226 of the Corstitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to i)lssue a writ, order or dir:ction one more rn the nature of IIANDATMUS declaring the impugned revision order vide D.C Order No 237lR.R.No .g7t2016- 17 dated 06-04-2022 (Ex. P 1)passed by the 1sr respondent beyond the limitation period of ,+ years contrary to the decision of this Hon ble Court in Sri Sri Engineering Works V Deputy Commissioner (2022\104 GSTR 51(Telangana) and treating the mobile/cell phones as residuary V schedule goods liable to tax at 14.5 per cent contrary to Advance Ruling vide CCTs Ref.No/AR Com/50/2006 dated 25-11-2006 and contrary lo Commissioners clarification and government memos and contrary to sections 4(3) read with entry 39(15) of lV schedule 32(3),67(a)(ii)and 76of the Telangana Value Added Tax Act, 2005 and in violation of articles14,19(1)(g)' 21' 265,and 300 A of the Constitution as arbitrary, illegal, without iurrsdiction and set aside the same and ii) Also declare the Effectural order vide A.O No.13812 dated 13- 04-2022 (Ex. P 13) issued by the 2nd respondent in pursuance of the above said impugned revision order as illegal, arbitrary without jurisdiction and set aside the same and iii)Also declare the Notice dale,7 28-11-2022 denranding the payment of the disputed tax levied under the impullned revrslon order as illegal. arbitrary wrthout lurisdictron and set aside the same. 5l lA NO: 1 OF 2022 Petition under Section 151 CPC praying that in the circumstances slated in the affidavit filed in support of the petition, the High Court may be pleased to stay all further proceedings including stay of collection of the disputed tax in pursuance of the impugned orders vide D.C.Order N0 237lR R No gl 12016-17 dated 06-04-2022 & A.O.Order No.1 38'1 2 daled 13-04-2022 Counsel for the Petitioner: SRI S. R. R. VISWANATH Counsel for the Respondents: SRI K. RAJI REDDY, SPECIAL STANDING COUNSEL FOR COMMERCIAL TAXES Counsel for the Respondents: SRI RASURI SHIVA KUMAR WRIT PETITI ON NO: 884 OF 2023 PetitionunderAllicle226oftheConstitutionoflndlaprayingthatinthe circumstances stated in the affidavit filed therewith, the High court may be pleaSed to issue an appropriate Writ, Order or Direction more particularly in the nature of IVIANDAIVIUS declaring the action of the First Respondent in passing the impugned Revision Order bearing JC Order No 673/RR No R1lO2l2o21-22' dated 0g.ll.2022, revising the Assessment Order AO no' 28432' dated 24-06- Between: M/S. Nucon Aerospace Pvt' Ltd., Plot No.88.Bi1-,. co.operative lndustrlal Estate, ii;L;;;;. Hvteriuau - 50037 rep. bv its GM commercial and EXIM, and AuthoriTed Sigi'ratory Mr. K.NV. Ramaswamy ...PETITIONER AND 1. The Joint Commissioner of State Tax, Hyderabad Rural Division' Gagan Vihar Building, Nampally, Hyderabad, Telangana. 2.TheCommercialTaxOfficer,FatehnagarCirlce,l-lyderabadRuralDivision' - 2nd Floor, Gagan Vihar Building, Nampally, Hyderabad' Telangana' 3.TheStateofTelangana,Rep.bythePrincipalSecretarytotheGovernment' - Revenue (CT) De[artment, Tdlangana Secretariat Buildings Hyderabad Telangana. ...RESPONDENTS 5l 2017, passed by the Second Respondent for the Tax Periods January' 2013 to March, 2016, under the A.P. and Telangana VAT Acts' 2005' as being barred by Limitation, being passed on mere wrongful stlrmises and even on merits incorrect and unsustainable and illegal and consequerltly set aside the same' IANO:1O F 2023 Petition under Section '151 CPC praying that in the circumstances stated in the affidavit filed in support of the petitiorr, the High court may be pleased to grant stay of collection of the disputed tax of Rs' 97'02'939 imposed vide the impugned Revision Order passed by the First Respondent bearing JC Order No' 673 / RR No. R1/02/2021 -22' da|ed og-11-':.022, revising the Assessment order Ao no. 28432, dated 24.06.2017, passed bv the Second Respondent for the Tax Periods January, 2013 to tvlarch, 20'16 undtrr the A P and Telangana VAT Acts' 2005. Counsel for the Petitioner: SRI MUKTINUT/\LAPATI RAMACHANORA MURTHY Counsel for the ResPondents: SPECIAL STANDING COUNSEL FOR COMMERCIAL TAXES Counsel for the Respondents: SRI RASURi SHIVA KUMAR WRIT PETITION NO: 1111 0F 2.023 Between: M/s.Auto lndia, H.No.5-9-16/2, TSHC Road rrashant Nagar' Kukatpally' Hyderabad - 5OO Olz.State of Telangana nep. OV 'is lvlz'naging partn?r Mr'B Kashi Vishwanath ...PETITIONER AND I 2 The Joint Commissioner (ST), Hyderal)ad Rural Divrsion' Hyderabad The Deputy Commercial Tax Offrcer-H, Ferozguda Crrcle' Hyderabad' TheAssistantCommissronerofStateTax,(FormerlytheCommercialTax Officer). Balanagar Circle, Hyderabad The State of Telangana Rep by ls. Prrnctpal Secretary' Revenue (CT) Department. Telangana Secretarlat F yderaDao 4 53 .RESPONDENTS Petition under Article 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Courl may be pleased to issue Wrrt of Mandamus or any other appropriate Writ or Order or Direction declaring the action of the 1st Respondent in passing the Suo lvlotu Revision Proceedings, daled 24.08.2022 served on the Petitioner on 27.12.2022 for the tax period April, 2012 to tvlarch, 2016 under the Telangana Value Added Tax Act 2005, without considering the explanation of the Petitioner, dated 28.12.2020, 19-01.2021, 18.02.2021 and 08.08.2O22, as arbitrary, contrary to law, ex-facie barred by limitation under Section 32(3) of the TVAT Act, taking exclusion periocj of limitation by the 1St Respondent as per the decision of the Hon'ble supreme court in suo lvlotu w.P.(civil) No.3/2020, daled 10.o1.2022, which has no application to the Revenue and the Revision Order is without jurisdiction and in violation of Principles of Nalural Justice, and consequently set aside the Revision Proceedings of the 1'r Respondent, daled 24.08.2022 as null and void. lA NO: 1 OF 2023 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High (lourt may be pleased to suspend the operation of the Revision Proceedings of ttre 1't Respondent, dated 24.08.2022, served on the Petitioner on 27.12.2022, passed for the tax period April, 2012 to March, 2016 under the Telangana Value Added Tax Act 2005, including Effectual Orders of the 3rd Respondent, dated 28j2.2022, pending disposal of the above Writ Petitron, as otherwise, the Petitioner would be put to severe loss and hardship- Counsel for the Petitioner: SRI SHAIK JEELANI BASHA Counsel for the Respondents: SPECIAL STANOING COUNSEL FOR COMMERCIAL TAXES Counsel for the Respondents: SRI RASURI SHIVA KUMAR Between: M/s. Vinayaka fvlobikes Pvt Ltd, Having its oflice at D.No. 3-2-87013, VNR Complex, Kachiguda Station Road, Hyderabad Represented by its Director, Mr. K. V. Babul Reddy, S/o. Seetharami Reddy, Aged about 73 Years, R/o. Hyderabad ...PETITIONER 5,+ WRIT PETITION NO: 1496 OF 2023 Deprrty Commissioner (CT), Charminar Division, Hyderabad Assistant Commissroner (CT), LTU, Charminar Division, Hyderabad Assistant Commissioner(ST), tvledhipalnam - 1 Circle, Hyderabad The State of Telangana, Rep. by Principal Secretary, Revenue Secretariat, Hyderabad. AND 1 2 3 4 (CT), ...RESPONDENTS Petition under Arlicle 226 of the Corrstitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a writ, drrection or order more particularly in the nature of a writ of mandamus declaring the impugned I).C.A.O.No. 752 daled 1911212022 passed by the Respondent No. 1 and the consequential Assessment order A.O.No. 5 daled 021C112023 in so far as the period from April 2016 to January 2017 is concerned :rs being void, illegal, arbitrary, without jurisdiction and consequentiy set asid,? the same. lA NO: 1 OF 2023 Petition under Section 151 CPC praying that in the circumstances stated in the affidavil filed in support of the petitic,n, the High Court may be pleased to stay all further proceedrngs and consequerrtial actions including collection of tax pursuant to rmpugned D.C.A.O.No. 752 daled 1911212022 passed by the Respondent No 1 and the consequential Assessment order A.O.No.5 dated OZlO1l2O23 rn so Far as the period from April 2016 to January 20'17 is concerned. Counsel for the Petitioner: SRI M. NAGA DEEPAK Counsel for the Respondents: SPECIAL STANDING COUNSEL FOR COMMERCIAL TAXES 55 Counsel for the Respondents: SRI RASURI SHIVA KUMAR WRIT PETITION NO:4181 OF 2023 Between: AND 1 M/s. VIVO Mobile lndia Pvt. Ltd., Plot No. '14, Flat No. 408, 4th Floor, Shangrila Plaza, Road No. 2, Banjara Hills, Hyderabad Rep. by its Chief Financial Officer & Director Sri. l-larinder Dahiya, S/o. Balak Ram, aged about 34 Years. ...PETITIONER 2 3 The Commercial Tax Offrcer, Jubilee Hills Circle, Punjagutta Division, Hyderabad, Telangana State. The Additional Commissioner of ST, Punjagutta Division, Hyderabad, Telangana State. The Assistant Commissioner of State Tax, Jubilee Hills-l Circle, Punjagutta Division, Hyderabad, Telangana State. The Speoal Chief Secretary, Government of Telangana State, Revenue Department, HyrJerabad, Telangana Stale of Telangana, Rep by its Principal Secretary, Revenue(CT) Department, Secretariat, Burgula Rama Krishna Rao Bhavan, NH 44, Hill Fort, Adarsh Nagar, Hyderabad, Telangana 500063 4 E ...RESPONDENTS Petition under Article 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court rhay be pleased to rssue an appropriate writ, order or direction particularly in the nature of Writ of MNDAT\,4US declaring the order passed by the Respondent No.2 dated 10-10-2022 in DC Order No. 634 in R.R. No. 5712018-19 and the consequential order daleo 31 'lO-2022 passed by the Respondent No. 3 levyrng tax or l4.5percentage on mobrie phones sold in a composite pack treating it as a residuary item contrary to Entry 39(15) of iV Schedule of the TS VAT Act 2005 and to declare the order dated .10-10-2022 as barred by limitation, being contrary to the judgment passed by this Hon'ble Court in Sri Sri Engineering Works and Ors Vs. The Deputy Commissroner (CT), Begumpet Division, Hyderabad and Ors reported in (2O221 104 GSTR 51 and consequently to set aside the impugned order. 56 lA NO: 1 OF 2023 Petition under Section '151 CPC pray'ing that in the circumstances stated rn the affidavit filed in support of the petition, the High Court may be pleased be pleased to stay all further proceedings pursuant to the revision order passed by the Respondent No. 2 dated 10- 10-2022 in DC Order No. 634 in R.R. No. 5712018-19 and consequential order of Resp,ondenl No. 3 dated 31-1O-2O22 else the Petitioner would put to severe loss and hardship. Counsel for the Petitioner: SRI M. V. J. K. KUMAR Counsel for the Respondents: SPECIAL STANDING COUNSEL FOR COMMERCIAL TAXES Counsel for the Respondents: SRI RASURI :SHIVA KUMAR