The State Of Telangana v. M/S. Maheshwara Enterprises,

[ 33e71

IN THE HIGH COURT FOR THE STATE OF TELANGANA

AT HYDERABAD THURSDAY, THE TWENTY FIRST DAY OF DECEMBER TWO THOUSAND AND TWENW THREE PRESENT THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE NAGESH BHEEMAPAKA TAX REVISION CASE NO:,26 OF 2022 .. ^Tqx Revision Case under Section 34(1) Rftv Rule 45 APVAT Act, 2005 against the Orderdated 31t1,l2}1g o"is.aln T.A.ito.92t201a on the fite ot ine re6ioina Y:l* l9gO Tax Appellette tribunat Hyderabad, preferred against the orOei Oiied 1242-2014, passd' in TtN. 28560i84702, on the fi[e of the Assisiant uommrssroner(CT), lNT., Karimnagar Division, Karimnagar. Between:

The State of Telangana, Rep.. by the State Representative before The +:i313313,,Yfr:#"filate riibunar, D No. 5-4.4M to 408, Nampaily, ... Petitioner/Respondent AND M/_s.JVlaheshwara Enterprises, Cofton Ginn ing and General Merchants, z- r -cu, Jammikunta, Kaiirnnagar.

..,RespondenUAppellant Counsel for the Petitioner : M/s. B Sapna Reddy , Special Standing Counsel for Commercial Taxes Counsel for the Respondent :

:, The Court made the following: Order t--

Y a THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE NAGESH BHEEMAPAXA T.R.E.V.C.No.26 OF 2022 ORDER:(per Horr'ble Si Justice P.SA'DI KOSHY) Heard Ms.B. Sapna Reddy, Iearned counsel appearing for the Department.

2.

With the consent of the learned counsel appearing for the petitioner-Department, this Tax Revision Case was heard at admission.

3.

The present case is tiled by the Department assailing the order, dated 3I.10.2019 passed by the Telangana V'A'T' Appeliate Tribunal, Hyderabad in T.A'No'92 of 2Ol4' 4.

Vde the impugned order, the Tribunal has partly allowed the aPpeal preferred by the assessee'

5.

In the course of considering the submissions made by the learned counsel for the petitioner, we frnd that the Tribunal while deciding the appeal took note of the fact that identical t I issues have already been laid to rest by the High Court for the State of Andhra Pradesh & Telangana, in the case of K'G'F' Colton (P) Limited., Bhalnsa, Adilo.bard District & Others Vs' a )

,.*.,.,.iifi"1i?f;l r) z4ssdsstant Commtssioner pT) pfe, actuabail dnd. othersr. The said decision had further been subjected to challenge by the Department, before the Honble Supreme Court, where the special leave pedtion cha.llenging the decision of K.c.F. Cotton (4 Limtted. (supra t) has the High court.

I been dismissed affirming the order of 6.

In view of the fact that the order under chaJlenge is one which is passed purely rel5ring upon the decision of the Division Bench of this High Court, in the case of K.G.F. Cotton (p) Limited (supra 1) and which in the due course of time has been allirmed by t}re Hon ble Supreme Court, we do substantiar question of law rrr.,r- ^ _-, '" wc qo flot find any assa ing the impugned .'* *"ot out by the Department while rrder. The T.R.E.V.C. thus fails and is accordingly rejected. There shall be no order as to costs. Consequently, mrscellaneous pdtitions shall stand closed.

pending, if any 60 APSTJ 135 Sd,{III.VIJAYA BHASKAR JOINT REGISTRAR /,TRUE COPY,, SECTION OFFICER To,

1. The Telangana Value Added Tax Appellette Tribunal Hyderabad

2. The Assistant Commissione(CT), lNT., Karimnagar Division, Karimnagar.

3. One CC to M/s. B Sapna Reddy, Standing Counsel for Commercial Tax, loPUcI

4. Turo CD Copies ADK C\^k

I I HIGH COURT DATED: 2111212023

ORDER

1t\, STATF TREVC.No.26 of 2022 ei osAPH?r'r t a DL:S PATC REJECTING THE TREVC WTHOUT COSTS O*t-,C$il^ c