The T.S.R.T.C. vs. J.Jithendra

Held

The Court referred to a common judgment dated 09.03.2021 passed in W.A.No.710 of 2019 and other connected matters. In that judgment, the Division Bench, with the consent of the parties, disposed of the intra-court appeals along with pending applications. The interim orders passed in the appeals were confirmed, and the parties were directed to appear before the learned Single Judge in the pending writ petitions for fixing an actual date for final arguments. Applying this common judgment mutatis mutandis to the present case, the Court disposed of the present writ appeal. The impugned order in the present case was to remain in abeyance, and miscellaneous applications pending in the appeal were closed. No order as to costs was made.

Facts

The Telangana State Road Transport Corporation (TSRTC) and its officials (appellants) are aggrieved by interim orders passed by a learned Single Judge in writ petitions filed by respondents. The respondents sought to collect monthly license fees without insisting on the payment of Goods and Services Tax (GST) along with the license fee, during the pendency of their writ petitions. The learned Single Judge granted this interim relief, restraining the appellants from collecting GST. Aggrieved by these interim orders, the appellants filed intra-court appeals. The High Court had previously stayed the operation of the interim orders passed in the writ petitions, and this stay order was continuing. The parties agreed that instead of pressing the appeals or vacate stay applications, it would be appropriate to have the writ petitions heard and disposed of finally.

Key Issues

1. Whether the appellants are entitled to collect GST along with the monthly license fee from the respondents during the pendency of the writ petitions? Petitioner/Appellant's Argument: The appellants, represented by TSRTC, are aggrieved by the interim orders that restrained them from collecting GST along with the license fee. They have filed intra-court appeals against these orders. Revenue/State's Argument: The respondents/writ petitioners sought interim relief to direct the appellants to collect monthly license fees without insisting on the payment of GST. The learned Single Judge granted this relief, which is under challenge by the appellants.