WRIT PETITION Nos.4273 AND 4279 of 2025 COMMON ORDER (Per the Hon’ble the Acting Chief Justice Sujoy Paul)

Sri Shaik Jeelani Basha, learned counsel for the petitioner and Sri Swaroop Oorilla, learned Special Government Pleader for State Tax, for the respondents.

2. Regard being had to the similitude of the questions involved, these matters were analogously heard.

3. During the course of hearing, learned counsel for the parties reached to a consensus. It is agreed that when the petitioner was put to pre-revision show cause notices, it filed reply and took a specific objection which reads thus:

“It is further humbly submitted that against the Audit Assessment proceedings dated 30.04.2019, for the tax period December 2014 to June 2017 under the TVAT Act, 2005 passed by the Assessing Authority was subject to Suo-Motu Revision by the then Joint Commissioner (ST), Hyderabad Rural Division, Hyderabad vide proceedings dated 28.04.2023, on the same issue, we have filed T.A.No.31 of 2023 on the file of the Hon’ble VAT Appellate Tribunal and the same is pending adjudication. When the same issue pending adjudication before the Hon’ble Tribunal, there is a specific bar under Sub Section (5) of Section 32 of the TVAT Act, 2005 read with Section 9(2) of the CST Act, 1956, which reads as follows:

“it shall be lawful for the Commissioner to defer any proceeding under this Section by the reason of the Fact that an Appeal or other Proceeding is pending before the Appellate Tribunal or the High Court or the Supreme Court involving a question of law having a direct bearing on the Order or Proceeding in question.”

It is agreed that this objection of the petitioner which relates to the jurisdiction/competent authority is not dealt with in the impugned orders dated 02.11.2024 and therefore, the said order may be set aside and the revisional authority may be directed to rehear the petitioner and pass a fresh order by considering the said objection in accordance with law.

4. In view of consensus arrived at, both the impugned orders dated 02.11.2024 are set aside. The matters are restored in the file of revisional authority. The petitioner shall appear before the revisional authority on 03.03.2025 at 11:30 A.M. and for this purpose, no fresh notice will be required to be issued. The revisional authority shall rehear the petitioner and pass fresh orders in accordance with law.

5. Accordingly, these Writ Petitions are disposed of without expressing any opinion on the merits of the cases. No costs.

Interlocutory applications, if any pending, shall also stand closed.

SUJOY PAUL, ACJ RENUKA YARA, J WRIT PETITION Nos.4273 AND 4279 of 2025 (Per the Hon’ble the Acting Chief Justice Sujoy Paul)