P. Sham Sunder, v. The State Of Telangana
[ 3430 ]
IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD
MONDAY, THE THIRTIETH DAY OF DECEMBER TVVO THOUSAND AND TWENTY FOUR : PRESENT:
THE HONOURABLE SRI JUSTICE SUJOY PAUL T AND THE HONOURABLE DR. JUSTTCE G.RADHA RANI ,.
WRIT PETITION NOS: 17833 AND 17860 OF 2017 / Between:
M/s. Bharat Petroleum Corporation Limited,, rep. by its Chief ManagerFinance, Mrs. N. Lakshmi, No.1, Ranganathan Gardens, Off 11th tMain Road, Anna Nagar, Chennai.
Petitioner in both W.Ps.
AND
1. Assistant Commissioner (CT), LTU,, Secunderabad Division, Hyderabad.
2. State of Telangana,, rep. by its Principal Secretary to Government, Revenue (CT-ll) Department, Telangana Secretariat, Hyderabad Respondents in both W.Ps. ./'
W.P.No.17833 of 2024 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 a Writ of Certiorari or any other appropriate writ or order or direction - (a) quashing the order of the 1st Respondent dated 26.4.2017 in AO No.22390 levying penalty under Section 53(1) of the Telangana VAT Act, 2005 for the year 2013-14 as illegal, arbitrary, without jurisdiction and in violation of principles of naturaljustice (b) declare that no penalty under Section 53 of the Telangana VAT Act, 2005 can be levied in the absence of any specific definition to the expression under declaration of tax and (c) Rule 25(8) of the Telangana VAT Rules, 2005 which defines under declaration of tax cannot be basis for levy of penalty under Section 53 and consequently declare it as invalid.
lA NO: 1 OF 2017 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 grant stay of recovery of the disputed penalty of Rs.10,75,6401- for the year 2013-14 pursuant to the impugned order of the 1st Respondent dated 26.4.2017 pending disposal of WP 17833 of 2017, on the file of the High Court.
W.P.No.17860 of 2024:
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 a Writ of Certiorari or any other appropriate writ or order or direction - (a) quashing the order of the 1st Respondent dated 26.4.2017 in AO No.22392 levying penalty under Section 53(1) of the Telangana VAT Act, 2005 for the year 2014-15 as illegal, arbitrary, without jurisdiction and in violation of principles of natural justice (b) declare that no penalty under Section 53 of the Telangana VAT Act, 2005 can be levied in the absence of any specific definition to the expression under declaration of tax and (c) Rule 25(B) of the TelanEana VAT Rules, 2005 which defines under declaration of tax cannot be basis for levy of penalty under Section 53 and consequently declare it as invalid.
lA NO: 1 OF 2017 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 grant stay of recovery of the disputed penalty of Rs.6,64,066/- for the year 2014-15 ,/ pursuant to the impugned order of the Respondent dated 26.4,2017, pending disposal of WP 17860 of 2017, on the file of the High Court These petitions coming on for hearing, upon perusing the Petitions and the affidavits filed in support thereof and upon hearing the arguments of Sri KARTHIK RAMANA PUTTAMREDDY, Advocate for the Petitioner in both W.Ps. and GP FOR COMMERCIAL TAX for the Respondents in both W.Ps., the Court made the following.
ORDER:
Parties through their counsel Sri Karthik Ramana Puttamreddy, learned counsel for the petitioner(s) submits that the legal quedtions involved in these matters are almost simitar to what are involved in W.P.No.21355 of 2018. The penalties are founded upon the assessment order(s), which are subject matter of challenge in W.P.Nos.16149 & 16130 of 2017 and 21355 of 2018. This Court has already protected the petitioner(s) in the said matters. Thus, similar protection may be granted.
The prayer is reasonable.
Counter(s) be filed within two weeks. Rejoinder, if any, may be filed within two weeks therefrom.
List on 03.02.2025 for final hearing with W.P.No.21355 of 2019.
Maintaining parity, till next date of hearing, no coercive steps be taken against the petitioner(s) pursuant to the impugned order(s). ,-,-t,,ri{-orq SD/.K.SREERA MA MURT FI Y //TRUE COPY// ASSISTANT REGISTRAR lSECTION OFFICER To,
1. Assistant Commissioner (CT), LTU,, Secunderabad Division, Hyderabad.
2. The Principal Secretary to Government, Revenue (CT-ll) Department, State of Telangana, Telangana Secretariat, Hyderabad (1 & 2 by RPAD)
3. One CC to SRI KARTHIK RAMANA PUTTAMREDDY Advocate [OPUC]
4. Two CCs to GP FOR COMMERCIAL TAX, High Court at Hyderabad. [OUT]
5. Two spare copies
HIGH COURT SPJ & GRRJ DATED:3011212024 List on 03.02.2025 for final hearing with W.P.No.21355 of 2018
ORDER
l- /.:
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.l5 + )r\,) WP.Nos.17833 & 17860 of 2017 .i.
t- \'5 Cr :( DIRECTION