M/S. Satya Deeptha Pharmaceuticals Ltd. v. Commercial Tax Officer

IN THE HIGH COURT OF JUDICATURE AT HYDERABAD

FOR THE STATE OF TELANGANA AND THE STATE OF ANDHRA PRADESH HON'BLE SRI JUSTICE V.RAMASUBRAMANIAN AND HON'BLE MS. JUSTICE J. UMA DEVI Date: 02-05-2018 Between:

M/s. Satya Deeptha Pharmaceuticals Ltd., Represented by its Managing Director, 3-6-535, St. No.7, Sri Nilayam, Himayath Nagar, Hyderabad.

... Petitioner And The Commercial Tax Officer, Hyderaguda Circle, 2nd floor, Old Kaktiya Hotel Building, Nampally, Hyderabad and another ... Respondents Counsel for the Petitioner : Mr. Y. Sreenivasa Reddy, Counsel for Respondents : Mr. T. Vinod Kumar, Special Standing counsel

VRS, J & JUD, J HON'BLE SRI JUSTICE V.RAMASUBRAMANIAN AND HON'BLE MS. JUSTICE J. UMA DEVI Writ Petition No.15977 of 2018 ORDER: (per V. Ramasubramanian,J) The petitioner has come up with the above writ petition challenging an Order of Assessment passed under the Telangana VAT Act, 2005.

2. Heard Mr. Y. Sreenivasa Reddy, learned counsel for the petitioner and Sri T. Vinod Kumar, learned special standing counsel for the respondents.

3. The petitioner has an effective alternative remedy of appeal against the impugned order. The objections of the petitioner, in our considered opinion, do not fall under the category of violation of principles of natural justice or lack of jurisdiction. Though the petitioner pointed out total non-application of mind to the reply filed by the petitioner and the documents produced by him, the same is a question of fact, which, if disputed, cannot be gone into in this writ petition.

4. Therefore, leaving it open to the petitioner to file an appeal, the writ petition is dismissed. The petitioner expressed apprehension that after removal of the proviso, the Appellate Authority has lost its power to condone the delay. We do not think so. The proviso restricted the power of the Appellate Authority to condone the delay beyond a particular period. It is that restriction that now stands

VRS, J & JUD, J removed. Therefore, if the petitioner files an appeal within a period of two (2) weeks from the date of receipt of a copy of this order, the appeal shall be entertained. Till then no coercive steps shall be taken.

As a sequel thereto, miscellaneous petitions, if any, pending shall stand closed.

________________________ V. RAMASUBRAMANIAN, J ______________ J. UMA DEVI, J Date: 02-05-2018 Ksn