HIGH COURT FOR THE STATE.OF TELANGANA AT HYDERABAD

(Special Originat J urisdiction)

WEDNESDAY ,THE THIRD DAY OF AUGUST

TWO THOUSAND AND TWENTY TWO

PRESENT

THE HONOURABLE THE CHIEF JUSTICE UJJAL BHUYAN

AND

THE HONOURABLE MRS JUSTICE SUREPALLI NANDA

WRIT PETITION NOS: 7743 & 13520 0

25570 0F 2021 2922. "t s97 1, 1 5988

F 2020 5010.876 6, 1 2512,12 546.23379 &

16382 17381 & 18767 oF 2022

WP NO:7743 OF 2020

Between:

AND

M/s.Binjrajka Steel Tuhcs Lrmjlcd. lOlZ/101 , West

Secunderabad. Rep. by ils Drrc,t:lr.ri r,,,r,: n"rn"ii'b-ini"jta

1. The Deputy Commercial.Tax Officer,ll, [,4arredpally Circle, Begumpet

Division, Hyderabad.

2. The Commercial Tax Officer, lv4arrcclpally Circle, Hyderabad.

3. The State of Telanoanr fep lty ifs prrrr(:rpal Secretary, Revenue (CT)

Department, tetan[ana Scerera,,ar Hf,r,,ii;;""'''"

lViarredpally,

...PETITIONER

..RESPONDENTS

Petition under Articre 226 0f the constitLrtion of rndia praying that in the

-circlrnnslaoces-stated ^{in the affidavit} r1"cl ir,eiu;iih]: ,nrir.,I#"'J-if9-r?, ^li

ilffi ^{tx5"",H#I.t4:;?r,qi,ir::i,n::r'#l'FJHJskffi} lfl;irtr

Assessment -proceedinos ciated 03/03/202b r"i"inu tax period 2013_14 under

TVAT Act, 2005, without granhrtrt_ suffrcrent nppo.trnity of being heard, and not

even considerinq the ot)rections of thr: petitioner riiea on o3/o3r2o2o, disarowing

the claim of input tax, with..rO , r.isi, lr,,,ro n,.,y gool and strfficient reasons, as

arbitrary, contrary to raw. barcd iry timriati.ri rii ^"*,u t* period Aprir, 2013 to

January, 2014. the sarne is rn vrolalion of pin"iptes of natural justice and

consequentry set aside the Exp:rrle Ardit Assessment proceeding.';al;; ;s1

Respondent dated 03/03/2C20 as nUlt anrj void.

s

2

lA NO: 1 OFjl020

Petitiorr under ^{Section 151 CPC praying that in the circumstances stated in}

the affidavit ^{filed in suppod ot itte petltion' itre Hign..Court may be pleased to grant}

stav of all ^{funher pror:eeo i-"gt} ' ^{-i[ ;'o"nct of the. Exparte Audit Assessment}

;##.il;;:;ri"o"oi)os"raid'oi ^{tL r} "t

Respondent, ^{for the tax period 2013-14,}

pending disposal ^{ot tfre aOo"ve Writ Petition' otherwise' the Petitioner will be put to}

severe loss and ^hardshiP'

Counsel for ^{1l're ['ctitione r: Sl{l SHA|K JEELANI BASHA}

counselforrheRespondentNos.l&2:SRl.K.RAJIR'EDDY,ScFoRcT

Counselfor':heRespondentNo'3:GPFORCOMIIERCIALTAXES

WP NO: ^{1351100F 2020}

Between:

M/s.Steev.rrr ^{c I-nterpnses' H' No 7-1.49-O' Mankamma Thota' Karimnagar -}

sos 0(r1 ^{state r;f r.l;;G;;, n"p uv iti ptbprietor Mr'Govini Sathish Kumar}

...PETITIONER

AND

lA NO: 1 Of ²⁰²⁰

1 . The D:ptrty ^{Conlrnissioner (CT) (FAC)' Karimnagar Division' Karimnagar'}

2. The Ccmr.nefcial ^{Tax Officer-|, Karimnagar Clrde' 1(arimnagar'}

3. The State ^{of I elangana, Rep by.its Principal S,ecretau' Revenue (CT)}

- Departrne lt. Te'arrgana secretariat, HyderaDao'

...RESPONDENTS

Petitir,rr ^{L:ndcr Arlicle 226 of the Constitution} .of ^{lndia praying that in the}

circumstatrr; )s ^{state.l in tnt uifiJauit filed therewith' the High Court may be}

;b*;; ^{,;i,: issue, wr,1 ot r./lrnorrr. or any other appropriate.rarril-:r:11,.,:,^"t}

direction ^{cle claring the action of the 1'r Respond-ent in passing the F<evlslon}

Proceedings, ^{rsatea z4.oti620- served on the' pet'itioner on 09'07'2020 for the}

Assessmenl ^{Year 201r fZ-unOer the Central Sale-s Tax Act' 1956' as arbitrary'}

contrary to ^{law. without} i'iitai"tion, ^{barred by limitation and the same is in}

violation ot ^{principles ot n"t'iat iustice and consequently set aside the Revision}

Proct;eding: ^{rf :h€, l st respondent, dated'24'03'2020-as null and void'}

Petrti )rr uncler ^{Sectlon 151 CPC playlng tla!} tl ^{the circumstances stated in}

rho :rffirra' rited i suoDort ot ^{if-.l" petition, itrJHigti Court may be pleased t9 Slant}

stay of all ^{llrlrlor l)roceecl'"gt, p*t'""t to the bonsequentiai Orders of ttre 2ird}

,"-rir",,0,,, , ^{il;rc,r U3.05 20'2-0 !t*"0 on the petitioner on 09 07'2020 for the}

Assesstrett ^{Yea' 2o'1 r r z} 'nJe' ^{the Centrall Saks Tax Act' 1956' pending}

disposal of the above writ Petition, as otherwise,