M/s Aravind Flexi Pack India Private Limited vs The Deputy Commissioner ST STU1 / Assistant Commissioner CT LTU and 4 others

HIGH COURT FOR THE STATE OF TELANGANA: AT HYDERABAD (SPecial Original Jurisdiction) TUESDAY, THE FIFTEENTH DAY OF N/ARCH IWO THOUSAND AND TWENTY TWO PRESENT THE HONOURABLE SRI JUSTICE UJJAL BHUYAN AND THE HONOURABLE SRI JUSTICE A.VENKATESHWARA REDDY WRIT PETITION NO: 10312 OF 2022 AND l\,4/s Aravind Flexi Pack (lndia) Private Limited' Flat No 405' The Legend Apartments, 3-6-784/4, Street No..

15, Himayathnagar, Hydelabad -^500 029, Tblangana.

Represented by its Director, lr,4 r. lt4.Aravind Babu, S/o.

Late l\,4 r. l\,4.

Pa nd u.

1.

The Deputy Commissioner (ST) STU-1 / Assistant Commissioner (CT) LTU, Saroornagbr Division, 5-4-435.

1st Floor, Old Kakatiya Hotel, Nampally Station Road, Hyderabad - 500 001, Tela ngana.

2, The Joint Commissioner (ST), Saroornagar Division, 2nd Floor, lV14 Block, Ivlanoranjan Complex, M.J.

Road, Nampally, Hyderabad - 500 001.

3.

The Assistant Commissioner (CT), Audit, Saroornagar Division,O/o the Deputy Commissioner (CT), Saroornagar Division, 2nd Floor, N/4 Block, l\ilanoianjan Complex, M.J.

4.

The Commissioner of Commercial Taxes, State of Telangana, Commercial Taxes Complex, Itrl.J.

Road, Opposite Gandhi Bhavan, Nampally, Hyderabad - 500 001.

5.

The State of Telangana, Represented by ils Principal Secretary (Revenue) (CT), Telangana Secretariat, Hyderabad - 500 022. ...RESPONDENTS Petition under Article 226 ol tie Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a Writ, Order or Direction one in the nature of Mandamus declaring the Assessment Order in A.O.

No..

34871, dated 30.03.2021 (served on 10.02.2022), passed by the 1st Respondent, for the period 2014 - 15, under the provisions of the Telangana Value Added Tax Act, 2005, on the ground that the same is void, arbitrary, highhanded, mechanical, without jurisdiction, bereft of any Between: ... tween: ...PETITIONER valid reasons, apart from being illegal, violative of principles of natural justice and Articles 14 and 265 of the constitution of lndia, and consequently set-aside the sa me. lA NO: 1 OF 2022 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 all further proceedings, including any recovery, pursuant to the Assessment Order Assessment Order in A.O.

34871, dated 30.03.2021 (served on 10 02.2022)' passed by the 1st Respondent, for the perrod 2014 - 15, under the provisions of ihe Telangana Value Added Tax Act, 2005, pending disposal of the above Writ Petition.

Counsel for the Petitioner: SRI J.V.RAO Counsel for the Respondents: SRI K.RAJI REDDY, Sr.Counsel for CT The Court made the following: ORDER THE HONOURABLE SRI JUSTICE UJJAL BHTryAN AND THE HONOURABLE SRI JUSTICE A.

VENKATES}IWARA REDDY Writ Petition No.1O312 of2022 ORDER: (I'ttr Ilcttt hlc \ri ht.vrice Lijjtrl Dtntt'ctn) Heard Mr.

J.V.

Rao, learned counsel for the petitioner and Mr.

K.

Raji Reddy, learned Senior Standing Counsel for Commercial Tax, for the re spondents.

2.

Challenge made in this writ petition is to the AssesSment Order dated 30.03.2021 passed by respondent No.l for the period from Apri1, 2014 to March, 2015 under the provisions of Telangana Value Added Tax Act, 2005 (briefly, 'the TVAT Act' hereina{ter).

The assessment order states that despite several notices and reasonabie opportunity granted, petitioner did not produce books of account and tax invoices, 2 UB,J & AVR,] wP_1o112_lo2l whereafter respondent No' 1 passed the impugned assessment order on best judgment' 4.

As per the i'mpugned order' an amount of Rs.1,09,20,284.00 has been worked out as tax due for the aforesaid Period' 5.

We find that respondent No'3 hacl aiready passed assessment order on 04 1 1'2015 for the assessment period from MaY, 2010 to March' 2015' 6. ' 2015' 6.WefindtherefromthatfortheperiodfromApril, 2Ol4 to May, 2014, respondent No'3 did not find any taxdueinviewofvariousexemptionsandadiustment of input tax credit' Likewise' for the period from June' 2Ol4 to March, 2015 it wds found that an amount of Rs.5,37,714.00 was the net tax due' though an amount of Rs' 12,24,5OO'O0 was the excess input tax credit iiable to be refunded to the petitioner' 7, Thus, the petitioner was already assessed to tax for the period from April, 2Ol4 to March' 20 15' 3 UB,.] & AVR,J wp_1oJ12_2022 8.

When the petitioner \[ras already subjected to assessment for the aforesaid period which was computed vide the order dated 04.1i.2015, we lind no good reason or arry justification for respondent No.

1 to pass a fresh assessment order for the period lrom Apri1, 2014 to March, 2015, that too, after a.lmost six (6) years 9.

At this stage, we may mention that N{r.K.

Raji Reddl', learned Senior Standing Counsel, lairly submits that possibly because of jumbling of assessment records amongst dilferent officers, the aforesaid order came to be passed without realizing that assessment order was already passed.

10.

In vierv of the above, lr,e set aside the impugned assessment order date d 30.03.202 1. f 1.

Accordinglv, thc writ petition is allowed to the extent inclicated above .

No order as to costs. i,3.- & A'' l !\'o_'c lr:-la - l L2.

As a sequel. mlscellaneous applications pending if any in this Writ Petition, shall stand ciosed //TRUE COPY' 8.

Two C.D.

Copies 9.

One SPare CoPY MRC To, ,/' SD/-K.

AMMAJI ASSISTANT,REGISTRAR ( 1P) SECTi-dN OFFICER 1.

The Deputy Commissioner (ST) STU-1 / ry,ti?l'LLgotmissioner (CT) LTU' Saroornagar oiuis'on c-i]+'s-s''rli r-rooi oro Kakatiya Hotel Nampally Eti[i" n8ro, Hvderabad - 500 001 Tela ngana' 2.

The Joint Commissioner (ST)' Saroornagar Divis,ion' 2nd Floor' lr'44 Block' N4anoranian complex, 'u'\] H"iJ N"pitly Hyderabad - 500 001' 3.

00 001' 3.

The Assistant Commissioner (CT)' Audit' Saroornagar Divislon'O/o' the " J; ; i;6; I l.:,-qT' t fi ;-."{f "ffi.# ; : ,,1 t ru";: ; * j l";do Y6 f ' "' o IVlanoranian comPlex' rv 4 The Commissioner of Commercial Taxes' State.of Telanoana' Comrnercial Taxes Complex lt/ J R;;i] Se6titl cu'"oi'i'ahavan NZmpallv Hvderabad - 500 001.

5 The Principal Secretary ([gveru^e) (CT) State of Telangana' Telangana " s"i,"iJtir[' HYderabad - 5oo 022 6.

One CC to SRI J V RAO' Advocate IOPUCI 7.

One CC tq SRI K RAJI REDDY' Sr'Counsel for CT IOPUC] A \^-'' u ::{:: HIGH COURT DATED:1 5/03/2022 ORDER WP.No.1O312 of 2022 ALLOWING THE WRIT PETITION WITHOUT COSTS fl rA,: [pE c eL 4 qn9? .L 1 2 -t I {(i' Dt:' l,