M/S. Tharuni Supermarket v. Deputy Commercial Tax Officer

THE HONOURABLE SRI JUSTICE M.S. RAMACHANDRA RAO and THE HONOURABLE SRI JUSTICE K. LAKSHMAN Writ Petition No.28039 of 2019 ORDER : (per Hon'ble M.S. Ramachandra Rao) Heard the counsel for petitioner, and Sri J. Anil Kumar, learned Special Counsel for Commercial Taxes, for respondents. 2.

In this Writ Petition, the petitioner has questioned order dt.15.09.2018 passed in A.O.No.45252 by the 1st respondent levying penalty under Section 53(1)(i) of the Telangana VAT Act, 2005 for the tax period 2017-18.

3.

It is not in dispute that the Assessment Order for the said year on the basis of which the impugned order of penalty is passed by 1st respondent was set aside by this Court by order 06.12.2019 in Writ Petition No.27023 of 2019.

4.

Once the Assessment Order itself is set aside, the consequential penalty order cannot be sustained.

5.

Therefore, the Writ Petition is allowed. The order dt.15.09.2018 passed in A.O.No.45252 by the 1st respondent levying penalty under Section 53(1)(i) of the Telangana VAT Act, 2005 for the tax period 2017-18, is set aside. No order as to costs.

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MSR,J wp_28039_2019 6.

As a sequel, miscellaneous petitions pending if any in this Writ Petition, shall stand closed.

__________________________________ JUSTICE M.S.RAMACHANDRA RAO _______________________ JUSTICE K. LAKSHMAN Date: 18.12.2019 Ndr/*