THE SALES TAX APPELLATE TRIBUNAL v. M/S.I.V.R.CONSTRUCTIONS LIMITED
Court: High Court for State of Telangana
Bench: P.SAM KOSHY,SUDDALA CHALAPATHI RAO
Judgment date:
Case summary
High Court for State of Telangana judgment dated 2025-12-17. THE SALES TAX APPELLATE TRIBUNAL v. M/S.I.V.R.CONSTRUCTIONS LIMITED. Read the judgment and case...
Judgment text
[ 348s I tN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD WEDNESDAY, THE SEVENTEENTH DAY OF DECEMBER TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE P. SAM KOSHY AND THE HONOURABLE SRI JUSTICE SUDDALA CHALAPATHI RAO TAX REVISION GASE NO: 174 OF 2010 Tax Revision Case under Section 22(1) Read with Rule 40 of APGST Rules under Section APGST Act to revise the order dated 01. 07. 2009 passed in TA No. 206/2004 on the file of the Sales Tax Appellate Tribunal, Andhra Pradesh, ['ly. derabad Between: The State of Andhra Pradesh Rep. By the State Representative before STAT O/o. D. No. S-4-404 to 408, Nampally, Andhra Pradesh, Hyderabad. ... PETITIONER/RESPONDENT AND M/S. l. V. R. Constructions Limited, [Presently Known as M/s. |VRCL lnfrastructuires Projects Ltd) M-22l3rt, Vijayanagar Colony, Hyderabad - 500 057. i. ... RESPONDENT/APPELLANT Counsel for the Petitioner : Mr. T. Chaitanya Kiran Assistant Government Pleader representing Mr.
Swaroopa Oorilla Special Government Pleader for State Tax Counsel for the Respondent : Mr. S. Dwarakanath The Court made the foltowing: ORDER Page I of 2 IN THE HIGH COURT FOR THE STATE Ot. TELIINGIINA AT Iffi'ERAAAI' TIIE HOITOURABLE SRI JUSTICE P. SAM KOSI{Y AND THE IIONOURABLE SRI JUSTICE SUDDALA CHALAPATHI RAO Tax Revision Case No. 174 of 2O1O Date of Order. L7. L2. 2O25 BETWIEIT The State ofl\ndhra Pradesh. ... Petitioner Vs. M/ s. I. V. R. Constructions Limited ... Respondent ORDER : (per Hon'ble Si Justice P. SAM XOSIfi) When ttre matter is taken up for hearing, Mr. S. Dwarakanath, learned counsel for the respondent, had informed the Court that . pending the 'tax Revision Case before this Court, the respondent- Company has since undergone liquidation; and to that effect tlle National Company Law Tribunal, Hyderabad Bench had also passed liquidation orders urde CP(IB)No . 294-7 -HDB-2O17 , dated 26'07 '2019, 2.
Given the fact that the respondent-Company had undergone' liquidation vide tl. e above referred liquidation proceedings, nothing further remains to be adjudicated in the present Tax Revision case. I Therefore, the Tax Revision Case stands dismissed as infructuous. No costs 3. As a sequel, miscellaneous applications pending if any, shall stand closed. SD'. A. V. S. PRASAD DEPUW REGISTRAR 6 /TRUE COPY'/ SECTION OFFIGER To, ^;l. TheSalesTaxAppellateTribunal,AndhraPradesh,Hyderabad. (With Pleader, ,,". ,. iT:tt? , to the Mr. sw_aroopa ooriila Speciar Government (oUT) at Hy{911oad ' state of relang*r, iign court'Buildings' Advocate S' bwirakanath' [OPUC] 3. one CC to nfi' 4. Two CD CoPies DL/PSL M tL I I { HIGH COURT OAfED l7,4A2025 I I ORDER 1tr. E S,ri; ,(t TREVC. No. '174 of 2010 3 z ztJrlrzm . * t . -o a DISMISSINGi THE TAX REVISION CASE
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