M/S Maheshwari Agro Industries v. Commercial Tax Officer And 3 Others
[ 337e ] HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) MONDAY, THE TWENTIETH DAY OF NOVEMBER TWO THOUSAND AND TWENTY THREE PRESENT THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE N.TUKARAMJI WRIT PETITION NO: 3804 OF 2021 Between:
M/s Maheshwari Agro lndustries, S.Y.No.101 and 95/1ic, Bibipet Road, Janagama, Kama Reddy. Dist. Kama Reddy (Telangana), Registered partnership firm Rep. by its managing partner, G. Yadgiri S/o G. Pochaiah, Resident of Kama Reddy.
.,.PETITIONER AND 'l . Commercial Tax Officer, J(ama Reddy Circle, Nizamabad Division, Near Railway Station, Priya Talkies Road, Kamareddy 503-1 1 1 . (State ot Telangana).
2. Branch Manager, Andhra Bank, Branch.l-10-66 and 67, Siricilla Road, Kamareddy Dist. (Telangana)
3. Commissioner of Commercial Taxes, Govt. of Telangana, 1 st Floor, Commissioner of Commercial Taxes Building, Nampally, Hyderabad.
4. The Principal Secretary to Revenue Department, Government of Telengana, 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, order or direction declaring the final assessment order dt.28l03/2020 passed by the 1st Respondent for the assessment year 2O15-16 under the CST Act, 1956 by which date pandemic covid-19 was declared lockdown in demanding Central Sales Tax at Rs.1 8,86,5661 on export sales of boiled rice and interstate sales of rice and broken rice against C declaration forms without serving show cause notice or without serving reminder notice dt. 1611112019 and final notice dt.06/03i2020
with out dealing with the H declaration forms, export docunrents of the CST Act, 1956 is quite arbitrary, illegal, contrary to law and consequently set aside the exparte assessment order dt.28lO3/2O2O without following mandatory procedure as prescribed under the Act, as violative of principles of nature justice, equity and fair play.
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 grant stay of collection of disputed central sales tax of Rs.18,74,5701- pursuant to the assessment order dt.2810312020 passed by the 1st respondent for the assessment year 2015-16 under the CST Act pending disposal of the above writ petition.
lA NO: 2 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 suspend the garnishee nolice dt.0211212020 issued by the 1st respondent to the 2nd respondent of the petitioner banker in attaching the bank account in collection of disputed central sales tax of Rs.18,74,5701- pursuant to the assessment order dt.28l03/2020 passed by the 1st respondent for the assessment year 20'1 5-16 under the CST Act, pending disposal of the above writ petition.
Counsel for the Petitioner: SRI TEJPRAKASH TOSHNIWAL Counsel for the Respondent No.1: SPL. SC FOR COMMERCIAL TAX Counsel for the Respondent No.3: GP FOR COMMERCIAL TAX Counsel for the Respondent No.4: GP FOR REVENUE The Court made the following: ORDER
THE HON'BLE SRI JUSTICE P.SAM KOSHY AND THE HON'BLE SRI JUSTICE N.TUKARAIVIJI W.P. No. 3aO4 of 2o21 Q$pp[:1pe' no n'bLe Si Justice P.SAM KOSHY) When the matter is taken up for hearing, learned counsel for the petitioner submits that the impugned order was passed during the covid period and subsequently, the respondent authorities have passed a revised order.
2.
In the light of the subsequent developments that have been transpired, nothing further remains to be adjudicated upon in the present writ petition.
3.
Accordingly, the Writ Petition stands dismissed for having become infructuous. No order as to costs.
Consequently, miscellaneous petitions pending, if any, shall stand closed.
SD/- K.SREERAMA MU THY ASSISTANT REGI RAR //TRUE COPY// SECTION FICER To,
1. One CC to SRI TEJPRAKASH TOSHNIWAL' Advocate [OPUC]
2. One CC to SPL. SC FOR COMMERCIAL TAX [OPUC]
3. Two CCs to GP FOR COMMERCIAL TAX' High Court for the State of Telangana at HYderabad [OUT]
4. Two CCs to GP FOR REVENUE, High court for the state of Telangana at Hyderabad [OUT]
5. Two CD CoPies BSR GJP
HIGH COURT DATED: 2011112023 6 SrAiQ o ( , I B utt 2[23
ORDER
WP.No.3804 of 2021 .o.
\..
+ DISMISSING THE WRIT PETITION AS INFRUCTUOUS, WITHOUT COSTS O)o*..9 *., 4\ 9.3