M/S. Dinesh Kumar Daliya And Company v. Commercial Tax Officer
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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 HONOURABLE SRI JUSTICE M.S.RAMACHANDRA RAO AND THE HONOURABLE SRI JUSTICE T.AMARNATH GOUD WRIT PETITION NO: 22898 OF 2020 Between:
It4/s. Dinesh Kumar Daliya and Company, rep. by its Proprietor, Ir/r. Dinesh Kumar Daliya, 7-3-218, Goushala Road, Nizamabad-so3 001 ...PETTTTONER(S) AND Commercial Tax Officer, Bodhan Circle, Nizamabad Division, Nizamabad. State of Telangana, rep. by its Principal Secretary to Government, Revenue (CTll) Department, Secretariat, Hyderabad .,.RESPONDENTS 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 quashing the impugned order of the 1st Respondent passed in AO No.
38227, dated 161312020, communicaled to the Petitioner on 711212020 for the assessment year 2015-16 under the Central Sales Tax Act, 1956 as illegal, arbitrary, unjustified and in violation of principles of natural justice. lA NO: 1 OF 2020 Petition under Section 15'1 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 tax of Rs.12,63,1771-, pursuant to the impugned order of the Respondent dated 16.3.2020 for the assessment year 2015-16 under the CST Act, 1956, pending disposal of the Writ Petition, as otherurse the Petitioner will be put to severe loss and hardship Counsel for the Petitioner:SRl. S DWARAKANATH Counsel for the Respondents: SRl. P.
HONOURABLE SRI JUSTICE M.S.RAMACHANDRA RAO AND HONOURABLE SRI JUSTICE T.AMARNATH GOUD WRIT PETITION NO.22898 OF 2()2() ORDER:
(P!t-StiJustice \l S l?anachandnt Rao) In this Writ Petition, the petitioner assails the Assessrnent Order. A.O.No.38227 dt.16.03,2020 passed by the I't respondent under the CST Act, 1956 for the period April, 2015 to March, 2016. 2.
The petitioner contends that a show-cause notice d1.04.09.2019 was issued to it to its registered e-mail by the 1't respondent proposing to levy tax on certain inter-State sales tumover. 3, The petitioner states that it gave a response electronically disputing the turnover proposed to be taxed and requesting for a personal hearing and indicating that it had not scored any such turnover. 4, The petitioner also states that it appeared lor personal hearing belbre the 1't respondent on i3.03.2020 and reiterated its contentions that tl-rc turnover rvhich is proposed to be taxed does not relate to it. 5.
According to the petitioner, the 1" respondent passed the impugned order confirming the liability mentioned in the show-cause notice without considering the reply given or submissions made at the time of personal hearing.
6.
Sri M.Govind Reddy, learned Special Counsel for Commercial Taxes appearing for the respondents does not dispute that the l,l respondent had not considered the response given by the petirioner
_________-__q ", electronically or the contentions raised by the petitioner during the personal hearing.
ln these circuntstancesl we ar.c of the opinion that the irnpugned order is vitiated.
8.
Accordingly, the Writ petition is allowed; the intpugned Assessment Order A.O.No38227 dt.16.03.2020 passed by the l.r respondent is set aside; the matter is re,ritted back to the 1,1 respondent for fresh consideration; the petitioner is permitted to file objections to the show-cause notice dt.04.09.2019 with supporting material withi, six
(6) weeks from the date of receipt of a copy of this order; a personal hearing shail be afforded to the petitioner by the l.trespondent; and then a leasoned orde. shall be passed by the 1't respondent in accordance with law and comrnunicated to the petitioner. No costs. 9, Pending miscellaneous petitions, if any, in rhis Wr.it petition shall stand c lose d SD/.B.SATYAV THI ASSISTANT REGI R ,TRUE COPY// SECTION OFFICER \ To,
1. Commercial Tax Officer, Bodhan Circle, Nizamabad Division, Nizamabad.
2. The Principal Secretary to Government, Revenue (CT-ll) Department, State of Telangana, Secretariat, Hyderabad
3. One CC to Sri. S. Dwarakanath, Advocate IOPUC]
4. One CC to Sri. lV. Govind Reddy, Spl. SC for CT (OPUC)
5. Two CD Copies.
PIV (,
'l HIGH COURT DATED:3011212020 s e ( oo 0 6 JAN 2021 c)
ORDER
* p,a.T * WP.No.22898 of 2020 \t Allowing the WP Without costs.
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