Acharya Vinoba Nagar 2005 Plot Owners Welfare Association v. The State Of Telangana And 5 Others

HIGH COURT FOR THE STATE OF TELANGANA : HYDERABAD MAIN CASE NO: W.P.No.17201 of 2022 PROCEEDING SHEET SL.

NO DATE

ORDER

OFFICE NOTE 01.

06.07.2023 HCJ & NTRJ W.P.No.17201 of 2022 Heard Mr. S.Sahil Reddy, learned Transferred to i/o folder, before corrections, if any.

counsel representing Ms. P.Sumitra, learned counsel for the petitioner.

Challenge made in this writ petition is to the order of assessment of Value Added Tax (VAT) of the petitioner 03.05.2023 for the assessment period April, to June, under Telangana Value Added Tax Act, 2005.

On the face of it, the impugned order is beyond limitation.

Respondent No.2 who has passed the impugned order has sought to justify the same by relying on extension of limitation granted by the Supreme Court.

Prima facie, such extension of limitation may not be justified to pass an order of assessment beyond limitation.

That apart, as per order of the Supreme Court, the period from

SL.

NO DATE

ORDER

OFFICE NOTE 15.03.2020 to 28.02.2022 was only directed to be excluded for computing the period of limitation. Whereas in the instant case, the impugned order came to be passed after more than 15 months thereafter.

Issue notice.

Mr. Salvaji Raja Sheker Rao, learned Special Standing Counsel, Commercial Tax Department waives notice for both the respondents.

Respondents to file counter affidavit by the next date.

In the meanwhile, there shall be stay of the impugned order dated 03.05.2023.

List on 01.09.2023.

_____________ HCJ _____________ NTRJ KL