M/S. Sundaram Infotech v. The State Of Telangana
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HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY, THE THIRTIETH DAY OF DECEIVBER TWO THOUSAND AND TWENTY PRESENT THE HON'BLE SRIJUSTICE M. S. RAMACHANDRA RAO AND THE HON'BLE SRI JUSTICE T. AMARNATH GOUD WRIT PETITION NO: 22883 OF 2020 Between:
It4/s. Sundaram lnfotech, Flat No.101, Shyam Karam Road, Ameerpet, Hyderabad. Represented by its Partner Sri. Jatin Kamal Kumar Choksi, S/o. Sri. Kamal Kumar Ratilal Choksi.
...PETITIONER AND The State of Telangana, Represented by its Principal Secretary, (Revenue), Secretariat, Hyderabad.
The State Tax Officer-1, Sanathnagar Circle, Punjagutta Division, l;l"rr#,i!.r* 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 an appropriate Writ or direction, more particularly one in the nature of Writ of l\,4andamus, declaring the impugned order dated. 31 .03.2O2O passed by the 2nd respondent for the assessment year 2015-16 CST in AO No.50876 as illegal, unjustified and contrary to the provisions of law besides being violative of principles of natural justice lA NO: 1 OF 2020 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 stay the collection of the disputed tax pursuant to the impugned order dated. 31 .03.
2020 passed by the 2nd respondent for the assessment year 2015-16 CST in AO No.50876 during the pendency of the above writ petition Counsel for the Petitioner: SRI B. SRINIVAS Counsel for Respondents: SRI M.
HONOURABLE SRI JUSTICE M.S.RAMACHANDRA RAO AND HONOURABLE SRI JUSTICE T.AMARNATH GOUD WRIT PETITION NO.22883 OF 2O2O
ORDER
(per Sri Justice M.S.Rantachandra Rao) In this writ Petition, the petitioner assails the Assessment order A.O.No.50876 dt,31.03.2020 passed by the 2nd respondent lor the assessment year 2015-16 under the CST Act, 1956. 2.
The petitioner alleges that it was informed by the office of the 2,d respondent about the passing of the impugned Assessment Order, that the petitioner approached the 2nd respondent and requested for service of the original Assessment order and it was fumished to the petitioner on 20.11.2020.
3.
The petitioner contends that after perusing the same, the petitioner I realized that though it states about issuance of a show-cause notice, reminder notice dt.l8.1 1.2019 and final notice dt.06.03.2020, none of these notices were served on the petitioner; that no personal hearing was also provided to the petitioner; and that there has been violation of principles of natural justice causing serious prejudice to the petitioner. 1Sri M.Govind Reddy, learned Special Counsel fbr Cornmercial Taxes appearing fbr the respondents does not dispute that the impugned order had been passed without seruice of any pre_assessment show-cause notice or other notices on the petitioner and no personal hearing was provided to the petitioner and there was violation of principles of nattral justice which caused prejudice to the petitioner.
5.
Accordingly, the Writ Petition is allowed; the in.rpugned Assessment Order A.O.No'50876 dt'3 1.03.2020 passed by the 2nd respondent is set aside; the matter is remitted back to the 2nd respondent for fresh consideration; the 2nd respondent shall issue a show-cause notice to the petitioner indicating the tumover to be subjected to tax and thetaxproposedtobeleviedthereoninaccordancewitl-rRule64(1Xb) of the TVAT Rules, 2005; the petitioner is granted six (6) weeks time from the date of service of such notice to fi1e objections thereto along with supporting material; a personal trearing shall be provided to the petitioner by the 2nd respondent; and then a reasoned order shall be passed by the 2nd respondent in accordance with law and communicated to the petitioner. |Jo costs.
Pending miscellaneous petitions, if any, in this Writ Petition shall stand closed.
SD/- M.MANJULA ASSISTANT REGISTRAR //TRUE COPY// ,.
\ SECTION OFFICER To, 1.
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The Principal Secretary, (Revenue), State of Telangana Secretariat, Hyderabad ff.,e Siite ii* Officer-i, Sanathnagjar Circle, Punjagutta Division, Hyderabad One CC to Sri B Srinivas Advocate IOPUC] O;; Ca io sri trrt. Govind Reddy, Sf;|. SC f6r Commercial Taxes (oPUC) Two CD Copies MBC rvty
HIGH COURT.-. _ DATED: 3011212020 -.* rA r4r s e t{ ( r0I J$t 202,l z O * + f.:9
ORDER
WP.No.22883 of 2020 ALLOWING OF THE WRIT PETITION WITHOUT COSTS ,\z\ Zil'D'