M/S Hindustan Pettoleum Corporation LTD. vs. State Of Andhra Pradesh
Held
The Court noted the submission by the learned counsel for the petitioner that the matter had been settled out of court. The settlement involved the petitioner paying 25% of the penalty, with the condition that the balance 75% would be waived by the State Government, as per Memo No. 7249/CT.II(1)/2018-2 dated 26.03.2020. The petitioner's counsel further stated that, as required by the said Memo, the petitioner was withdrawing the case to enable the State to issue proceedings for waiving the balance payment. In view of this submission, the Court dismissed the case as withdrawn, with no costs. No specific finding was made on the validity of the settlement itself, as the case was disposed of based on the withdrawal.
Facts
The petitioner, M/s Hindustan Petroleum Corporation Ltd., filed a revision case before the High Court of Telangana challenging an order dated 25.04.2014 by the Sales Tax Appellate Tribunal. This order was in relation to an appeal against the order of the Appellate Deputy Commissioner (CT), Secunderabad Division, dated 18.11.2013. The original order being appealed was from the Assistant Commercial Tax (CT) LTU, Secunderabad Division, dated 31.03.2007, which imposed a penalty. The dispute pertains to a penalty amount. The case was listed for hearing on 24.07.2020.
Key Issues
1. Whether the settlement reached out of court, involving payment of 25% of the penalty and waiver of the remaining 75% by the State Government, is valid and binding. Petitioner's contention: The petitioner's counsel stated that the matter has been settled out of court. They have paid 25% of the penalty, and in return, the State Government has agreed to waive the remaining 75% of the penalty, as per Memo No. 7249/CT.II(1)/2018-2 dated 26.03.2020. The petitioner is withdrawing the case to facilitate the State to issue proceedings for waiving the balance payment. Respondent's contention: The Advocate General represented the State. The judgment does not record any specific arguments from the respondent's side beyond their representation, but implies their agreement to the settlement terms by not objecting to the withdrawal.
Sections Cited
Section 22(1)
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD FRIDAY, THE TWENTY FOURTH DAY OF JULY TWO THOUSAND AND TWENTY PRESENT THE HONOURABLE SRI JUSTICE M.S.RAMACHANDRA RAO AND THE HONOURABLE SRI JUSTICE T.AMARNATI{ GOUD TAX REVISION CASE NO: 133 OF 2014 Revision Case under Section 22(1) (See Rule 40) of Andhra Pradesh General Sales Tax Act, revise the Order dated 2510412014 and made in 1.A.No.209 of 2013 on the file of the Sales Tax Appellate Tribunal, A.P., preferred against the Order of the Appellate Deputy Commissioner (CT), Secunderabad Division, Secunderabad in Case No.S/37l2013-13 (APGST), ADC order No.2309, dated 1811112013 preferred against the order of the Assistant Commercial Tax (CT) LTU, Secunderabad Division, Hyd erabad in R. C. No. 2358 I 2003-20041 AP GST ( pena lty) dated 31 I 031 2007 .
Between: lV/s Hindustan Petroleum Corporation.,-Ltd., Rep. by its Senior N/anager-Finance, Mr.N.S.Jaikumar, Parishram Bhavan, 7"' floor Opp: Babukhan Estate Building Fateh lVaidan Road, Basheer Bagh, Hyderabad 500004. ,.PETITIONER AND State of Telangana, Rep. by its State Representative, before Sales Tax Appellate Tribunal, Hyderabad. ...RESPONDENT TREVCMP. NO: 21 OF 2014 Petitio
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