M/s. Bansal Flexipack Pvt Ltd v. The State of Telangana
Court: High Court for State of Telangana
Bench: A.RAJASHEKER REDDY,K.LAKSHMAN
Judgment date:
Case summary
High Court for State of Telangana judgment dated 2020-07-17. M/s. Bansal Flexipack Pvt Ltd v. The State of Telangana. Read the judgment and case details on...
Judgment text
HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) FRIDAY, THE SEVENTEENTH DAY OF JULY TWO THOUSAND AND TWENTY PRESENT THE HON'BLE SRI JUSTICE A. RAJASHEKER REDDY AND THE HON'BLE SRI JUSTICE K, LAKSHMAN WRIT PETITION NO:10436 OF 2020 Between: M/s. Bansal Flexipack Pvt Ltd, Represented by Director ArpitAgaruval 4-3-161, Hill Street, Ranigunj Hyderabad 500003 Telangana State. ... PETITIONER AND '1 . The State of Telangana, Rep. by lts Principal Secretary, Revenue and Commercial Tax Department, Secretariat, Hyderabad. 2. The Commissioner of Commercial Taxes, Commercial Tax Bhavan, Opp Gandhi Bhavan Nampally, Hyderabad-500001. 3. The Commercial Tax Officer Mahankali Street, R. P Road Circle Secunderabad Division Secunderabad. ...
RESPONDENTS Petition under Article 226 oI 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, Order or direction more particularly one in the nature of Writ of lr,4andamus declaring the proceedings of the 3'd Respondent Assessment Order No 34489 dated 23. O3. 2020 passed against the petitioner is void, illegal, arbitrary, against the principles of natural justice and contrary to the provisions of CST Act,'1 956 and violation of article 14 and 30'1 of Constitution of lndia, set aside the sa me. lA NO: 1 OF 2020 Petition under Section '1 51 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to suspend the proceedings of the 3rd Respondent Assessment Order No 34489 dated 23. 03. 2020 passed against the petitioner, pending disposal of the above writ petition. Counsel for the Petitioner: SRl. S.
APPADHARA REDOY Counsel for the Respondents: SRl. J. ANIL KUMAR, SPECIAL S. C. FOR COMMERCIAL TAXES The Court made the following: ORDER THE HON'BTE SRI JUSTICE A. RAJASHEKER REDDY AND THE HON'BLE SRI JUSTICE A. LAKSHMAN w. P. NO. 10436 0F 2020 O R D E R (Per the Hon'ble Sri Justice A. Roiosheker Reddv) The petitioner compony is registered os deoler under the provisions of Telongono VAT Act, 2005 ond Centrol Soles Tox Act, 1956 beoring TIN No. 369l87 62345, and ii is stoted to be engoged in the sole of pockoging moteriol. The cose of lhe petitioner is thol though i1 poid the VAT ond CST correctly ond furnished returns, ond is not lloble lo poy ony tox for the yeor 201 5-2A16, the 3,0 respondent - Commerciol Tox Officer, without considering the some ond wilhoul providing opportunity of personol heoring, ond in violotion of the princip{es of noturol justice, possed the impugned Assessment Order No. 34489 doted 23. 03. 2020, moking the petitioner lioble to poy the tox.
Aggrieved by the some, the presenl writ petition is filed. Leorned counsel oppeqring for the petitioner, submits thol the 3,o respondent issued finol notice to the petitioner fixing the dote for personol heoring on 30. 03. 2020, but surprisingly possed the lmpugned ossessment order on 23. 03. 2020 ilself, ond this is illegol ond orbilrory Heord Sri J. Anil Kumor, leorned Stonding Counsel for Commerciol Toxes oppeoring for respondents. Along with the moteriol popers, petilioner filed finol show couse notice, wherein the 3,0 respondent fixed the dote of personol heoring on 30. 03. 2020. The relevont porlion of the show couse nolice is os under "You hove filed objeclions to the show couse notice bu't hove not ovoiled the opportunily of personol heoring. Therefore, you ore given o finol opporiunity to ovoil personol heoring by dt: 30-03-2020, foiling which no further opportunity will be given before possing lhe ossessment order. " But the impugned order wos possed on 23. 03.
2020 ilself, with undue hoste ond withoul giving opportunily of personol heoring lo the petitioner. This is in gross violotion of principles of noturol juslice. Only on the ground of viololion of principles of noturol juslice, the impugned ossessmenl order is set oside, ond the motler is remitled bock to the 3'd respondent to poss orders ofresh, ofler giving opportunily of personol heoring to the peiilioner. The wrii pelitlon ls occordingly ollowed to lhe extent indicoted o bove. lnlerlocutory opplicotions pending, if ony, sholl siond closed. No order os 1o costs. SD/-I. NAGALAKS ASSISTANT EGI AR ,TRUE COPY' SECTIO OFFICER To, of 1 . The Principal Secretary, Revenue and Commercial Tax Department' State Telanoand, Secretariat, Hyderabad' iili'i%? ii; i J'i"J;;;;ic" ;;; ;iit iu*". ,, co m m e rci a I ra x B hava n' o p p a n i 2 Bhavan Nampally' Hyderabad-500001 ii ; c;. ;;["i i"iotrii6iirtir,inluii Street, R. P Road circle Secunderabad 3 Division Secunderabad. .
6;;ci 6 Siis, Appaonara Reddv Advocate [oPUCl 4 (rG) . one cc to sri. J Anir ru#ai s;;;ti 5. c. io. io]nre'rcialTax t-oJycl 5 6 . i;; ddr'i6|1ne oc to, co,i,|,"iciartaxes, High court for the State of Telangana at Hyderabad, (OUT) 7. Two CD CoPies CHR HIGH COURT DATED:1710712020 ORDER W. P. No. 10436 of 2020 1ii t:. ) . a i t, e /+ o o 2I . rr;1 lg2g z a . L PATCA ALLOWING THE WRIT PETITION WITHOUT COSTS , w ? o
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