M/S. Appnaa Commodity Trade Private Limited, Hyd v. Prl Secy, Revenue (Ct) Dept., Hyd And 3 Ot

134111 HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY, THE EIGHTEENTH DAY OF SEPTEMBER TWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE SUJOY PAUL AND THE HONOURABLE SRI JUSTICE NAMAVARAPU RAJESHWAR RAO WRIT PETITION NO: 10625 OF 2017 Between:

M/s. Appnaa Commodity Trade private Limited, # 101, Ground Floor, D.No. 21-21411142, Charkaman. Hyderabad -2, Rep. by its Managing Director, Mr. Amit Kumar Aganrual.

AND .....PET|TIONER '1. The State of Telangana, rep by its principal Secretary, Revenue (CT) Department, Secretariat, Hyderabad.

2. Deputy Commercial Tax Officer, Begum Bazar Circle, Charminar Division, 5th Floor, Gagan Vihar, Nampally, Hyderabad.

3. Commercial Tax Officer, Lad Bazar Circle, Charminar Division. Gagn Vihar, Nampally, Hyderabad.

4 Deputy Commissioner (CT) Charminar Division, Gagan Vihar, Hyderabad. .....RESPONDENTS Petition Under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pteased to pass an order or orders or issue a writ or writs more particularly one in the nature of Writ of Mandamus declaring the order of assessment bearing AO No. 5657 dated 05.08.2011 for the period 2011-12 (Upto 14 Q6 2011) passed by the 2nd respondent as illegal, without jurisdiction and contrary to the decision of this Hon'ble Court in the case of Balaji Flour Mills Vs. Commercial Tax Officer, reported in (201 1) 40 VST 150.

I.A.NO:1 OF 2017 (WPMP.NO:13174 oF 20171 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 direct the respondents to forthwith raise the attachment so as to enable the petitioner to operate the account No. 40580030000 1 31 0, Vijaya Bank, Charminar Branch, Hyderabad, during pendency of the writ petition. Counsel for the Petitioner : SRI P.BALAJ| VARMA Counsel for the Respondents : SRt T.CHA|TANyA KtRAN, AGp REpRESENTTNG SRt SWAROOP OORILLA, SPL G.P FOR STATE TAX The Court made the following ORDER

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THE HONOURABLE SRI JT'STICE SUJOY PAUL AND THE HONOURABLE SRI JUSTTCE NAMAVARAPU RAJESHWAR RAO WRIT PETITION No.1O625 of 2017 ORDER: (Per Hon'ble Justice Sujoy Poul) With consent finally heard, Sri P. Balaji Varma, learned \ couns& for the petitioner. Sri T. Chaitanya Kiran, learned II Assistant Government Pleader representing Sri Swaroop Oorilla, learned Special Government Pleader for State Tax, for respondents.

2.

During the course of hearing, learned counsel for the parties fairly submitted that in view of relevant statutory provision, which is interpreted by the Division Bench of this Court in W.P.No.855 of 2008 and batch (Annexure P-7), the impugned assessment order dated 05.08.2011 calnot sustain judicial scrutiny. As per the then prevailing provision, there has to be separate order for audit and assessment, whereas in the impugned order, it is done in common way, which is bad in law. In view of the above, the parties agreed that impugned order may be set aside by reserving liberty to the respondents to proceed against the petitioner in .-. accordance with law.

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.r SP.J&RRN.J wP 10625 20 | 7 3.

In view of the consensus arrived at, the Writ Petition is disposed of setting aside the impugned order with a libert5z as prayed for. There shall be no order as to costs. Miscellaneous applications, if any, shal1 stand closed.

I \ SD/. P.PADMANABHA REDDY ASSISTANT REGISTRAR //TRUE COPY// q) SECTION OFFICER To

1. The Principal Secretary, Revenue (CT) Department, Secretariat, State of Telangana at Hyderabad.

2. The Deputy Commercial Tax Officer, Begum Bazar Circle, Charminar Division, 5th Floor, Gagan Vihar, Nampally. Hyderabad.

3. The Commercial Tax Officer, Lad Bazar Circle, Charminar Division. Gagn Vihar, Nampally, Hyderabad.

4. The Deputy Commissioner (CT) Charminar Division, Gagan Vihar, Hyderabad.

5. Two CCs to GP FOR COMMERCIAL TAXES, High Court for the State of Telangana at Hyderabad. [OUT]

6. One CC to SRI SWAROOP OORILLA, SPL G.P FOR STATE TAX [OPUC]

7. One CC to SRI P BALAJI VARMA, Advocate [OPUC]

8. Two CD Copies SA LS ?k

HIGH COURT DATED:18109t2024 1 ll r:,

ORDER

o .J IJO t/ i I ?tu WP.No.10625 ot 2017 c a .I DISPOSING OF THE W.P WITHOUT COSTS.

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