Andhra Pradesh State Musheerabad, Hyderabad, rep Ramesh and Road Transport Corporation, Bus Bhavan, Hyderabad, rep by its Deputy Chief Accounts Officer, Sri. N. Ramesh V. Assistant Commissioner (CT)(LTU), Secunderabad Division, Hyderabad and Commissioner of Service Tax, Hyderabad-ll Commissionerate, Kendriya Shulk Bhavan, Basheerbagh, Hyderabad and Commissioner of Commercial Taxes, Andhra Pradesh, Hyderabad and Union of India, rep by the Secretary to Government, Ministry of Finance, North Block, New Delhi-110 001

WP/97/2011

AI Insights

The case involves multiple writ petitions filed by M/s. Andhra Pradesh State Musheerabad and the Road Transport Corporation against various respondents including the Assistant Commissioner (CT)(LTU), Commissioner of Service Tax, Commissioner of Commercial Taxes, and the Union of India. The petitions primarily challenged the assessments and penalties related to Value Added Tax (VAT) for different assessment years. The High Court's decision to dismiss the petitions as infructuous was influenced by the Corporation's assessment that the issues raised had been resolved or were no longer relevant, as indicated in their letter to the court.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 805622 (HC-TELANGANA)
• Appeal Type: Others
• Pronouncement Date: 19-03-2025
• Assessment Year: misc
• Laws Referred To: Article 226 of the Constitution of India, Section 151 CPC, AP VAT Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: A REDDY; GADI KUMAR
• Assessee Lawyers: S SURIBABU
• Keywords: Assessment; Infructuous; Value Added Tax; Writ of Certiorari
• Section: 151; 226; 53(1)(ii)

Judgement Text

". [ 3446 ] HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY, THE NINETEENTH DAY OF MARCH TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE THE ACTING_CHIEF JUST.ICE SUJOY PAUL AND THE HONOURABLE SMT JUSTICE RENUKA YARA WRIT PETITION NOS: 15tt33, 15506 & 15546 OF 2010 AND 94. 97 & 103 OF 2011 W.P.NO: 15433 OF 201 Between: M/s. Andhra Pradesh State Musheeraba; Hyderabad, rep Ramesh. ...PETtTTONER AND 1. Assistant Cgmmissioner (CT)(LTU), Secqnderabad Division, Hyderabad. 2. Cgmmissioner of Service Tax, Hyderabad-ll Commissionerate, Kqndrlya Shulk Bhavan, Basheerbagh, Hyderabad. 3. Qommissioner of Commericial Taies, Andhra Pradesh. Hyderabad. 4. Union of lndia, rep, by the Secretary tQ Qovernment, Ministry of Einance, Nqrth Blqck, New Delhi-110 0Q1. ...BE9PONDENTS Petitipn under Artiole 226 at the Constitutiqn of lndia praying that in the circumslanQes stated in the affidavit filed therewith, the High Oourt may be pleased to issue wri{ or grder or direglion particularly one in the nature of writ of Certiorari after calling for the recqrds and quash the impugned Assessment of Value Added Tax in Form VAT 305, dated 15.05.2010 for the year 2006-07, passed by the first respondent. l.A. NO: 1 F 2010 MP. NO: 19438 OF 20't0 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 grant stay qf collqction of the disputed Advertisement Tax of Rs.83,63,375/- arising in pursuance of the Assessment of Value Added Tax in Form VAT 305, dated 15.05.2010 for the year 2006-07, passed by the first respondent Road Transport Corporation, Bus Bhavan, by its Deputy Chief Accounts Officer, Sri. N. LA. NO: 1 OF 2t PMP. NO: 107 OF 20111 Petition Lrnder Section 151 cPC praying that in the circumstances stated in the affidavit 'iled in support of the petition, the High Court mrry be pleased to grant stay of rll f .rrther proceedings dated 23.12.2010 pencling disposal of WPMPNo 4I 73 I ol 20 1 0 in WPNo. 1 5433 of 2010 Counsel for the Petitioner: SRt S.SURIBABU FOB SRI S.KR|SHNA MURTHY Counsel for the Respondent Nos.1 TQ 3: SRI A.RAMA KRISHNA REDDy, Jr. SC FOR ITD Gounsel for the Respondent No.4: SRt_c-4?!.|!qyEEN KUMAR, Dy. SOLICITOR GENERAL OF INDIA M/s. And hra Pradesh State Musheeraba, rlyderabad, rep Ramesh. Road Transpgrt Corporation, Bus Bhavan. by its Deputy Chief Account; Officer, Sri. N, AND ...PET|ITONFB 1. Assistant )onr rissione(CTXLTU), Secunderabad Division, F'vderabad. 2. Commissi :ner of Service Tax, Hlderabad-ll Commi'ssionerater, Kendriya - Shulk Bhavar Basheerbagh, Hyderabad. 3. Qommissi,)ner of Commer-icial iaxes, Andhra pradesh, Hvderabad. 4 Unionof lrrdia, rep. by !h.e. ^Sgggtary to Government, Mini6try :f Finance North Block, Nr:w Delhi-110 001. ...*=r\"ono=\"ra Petition u rder Articre 226 of the constitution of lndia praying thgt in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue wr t or order or directton particularly one in the nature of writ of certiorari after c allin I for the records and quash the impugned Assesqment of Value Added T:x ir Form VAT 305, dated 15.0b.2010 for the year 2OO7-OB, passed by the fin;t res;pondent. W.P.NO: 15506 OF 2010 Between: l.A. NO: 1OF 20'r0(wPMP. NO: 19532 OF 2010) Petition under liection i51 cpc praying that in the circumstances Qtated in the affidavit filed in support of the petition, the High court may ber pieased grant stay of collection of tre disputed Advertisement rax of Rs.91,31.125l- arising in pursuance of the Assessment of Value Added Tax in Form VAT 305, dated 15.05.2010 for the year 2007-08, passed by the first respondent l.A. NO: 'l OF 2011(WPMP. NO: 108 OF 2011) Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may bg pleased grant stay of all fudher prQceedings dated 23-12-2010 WP lVlP No 41719,41720 & 41734 qf 20'10 in WP No.1f,546,1550Q & 154a3 of 2010. Counsgl for the Petilioner; SRI S.SURIBABU FOB SRI S.KRISHNA IIURTHY pounsel for !l1e Reiponlgnt Nos.1 TO s: QS! A.RAU4_!$LSHNA REPDY, Jr. Sc FOR rrg pounsel for the Respondent No.4; SBf cAD! EE4VEE!! {UMABIP-{1 SOLICIJOB GENERAL OF INPIA W.P.NO: '15546 OF 2010 Eetweqn: M/s. Andhra Pradesh $tate Road fransport Qorporation, Qus Bhavan, Musheeraba, Hyderabad, rep, py its Qeputy Chief Accounls Qfficet, Sri. N, Ramesh. ANq \"'FETITIoNER 1 AssistantCQmmissioner(CTXLTU), Secunderabad Division, Hydqrabad. 2 Commissioner pf Service Tax,. HyQerabad-ll Commlssionerate, Kendriya Shulk Bh'avan, Basheerbagh,. fl yderabad. 3. Commissioner of Commericial Taxes, Aldhra Pradesh, Hyderabad. 4. Union of lndia, rep. by the Secretary lo Government, Ministry of EinanQe, North Block, New Delhi- 1 10 001 . ...REEPONDENTS Petition under Artiqlg 226 of tle Cqnstitution of India prayilg that in the circqmgtances stated in the affidavit filed therewith, the High Court pay be pleased to issue writ or order or direction particularly one in the nature of writ of Certior4ri after calling for the records and quash the impugned Asses$ment of Value Added Tax in Form VAT 305, dated 15.05.2010 for the year 2008-09, passed by the first rgspondent. : 9_1_01 LA. NO: 1 OF 2 VI/PMP. NO: 19575 OF 2010) Petition rnder Section'15'1 CPC praying that in the circurrrstances stated in the affidavit file d in support of the petition, the High Court may be pleased grant stay of collection of the disputed Advertisement Tax of Rs.1 ,09 33,6-25l- arising in pursuance of .he ,Assessment of Value Added Tax in Form VA1- 30!, dated 15.05.2010 for ihe y'ear 2008-09, passed by the first respondent. l.A. NO: 1 OF 201 1(WPMP. NO: 106 OF 2011) Petition under Section 151 CPC praying that in the circumstances Slatgd in the affidavit fileJ in 'support of the petition, thg High Cou( may be pleaFed to g!:an! gtay gf all furtlrer proceqdingq dt ?3-12 2010 pgn(ing dispqsat qf WPMP.No.417 9/2010 in WP.No.1554612010. Counsel for ther Petitioner: SRI S.SURIBABU FOR SRI S.KRISHNA IIIURTHY Counsel for thc Respondent Nos.1 TO 3: SRI A.RAMA KRISHNA REPDY, Jr. SC FQR ITD Qounself ortheRespondentNo.4:sRl^Gf 1?_l|!{VE^E_I.5_uIIAI.:?.1t.- SOLICITOR GENERAL OF,INDIA W.P.NO:94OF 2011 Between: M1s. Anclhra Pradgsh State Road Musheerzrbad Hyderabad, rep. hy its Rpmesh. AND ,\"PETITIONER 1 . Assistant Corrrmissioner (Cl LTU, Secunderabad Divisign, llyderabad. 2. Cbmmiss oner of Service Tax, Hyderabad-ll C-ommissionbrate, Kendr:iya Shulk Bhirvan Basheerbagh, Hyderabad. 3- Commiss oner of Commericial Taxes, Andhra Pradesh, Hvderabad. 4. Union of lndia rep. by the Secretary to Government, Ministry of Finance, North BIo:k, ew Delhi-110 001. ...RESPONDENTS Petition I nder Article 226 of lhe Constitution of lndia praying that in the circumstances r;tated in the affidavit filed therewith, the High Court may be pleased to issur: wr t, order or direction particularly one in the 'lature of writ of certiorari after :alling for the records and quash the impugneri penalty order dated 23.12.201 0 ir TIN No.28650135714t 2007-oB passed by the first respondent Transport Corporation, Bus Bhavan, Deputy Chief Accounts Qfficer, Sri. N, for the assessment period 2O07-OB under section 53(1)(ii) of the APVAT Act in levying penalty of Rs.22,82,7811- l.A. NO: 1 OF 2011(WPMP. NO:1'12 OF 20111 Petition under Section 151 CPC praying that in tfiq cirqumst?nces Ftatqd in the affidavit filed in support of the petition, the High Court may be p,lqased lo graot stay of collection of the disputed penalty of Rs.22,B?,7811- for tho assessment per:iod 2p07-Q8 arising in pursuance of the Penalty Order datqd 23.12.2010 in TIN Np.286501357 14t ?QO7-QA passed by the tirgf resqondept pqnQing di=qpos?l of the prit petition. Counsel for the Petitioner; SRI S.SURIBAEU FOR SRI $.KRI$HNA MURTHY Counsel for the Respondent Nos.1 TO 3: SRI A.RAMA KRISHNA REDDY, Jr. SC Qounserf orthqResponoentHo.+:9\",.?t\"il,ri[t:ff SflllS,?il;o W.F.NO: 97 O 2 ,| Between: M/s. ,Andhra Pradesh State Road Transport Cgrporation' 9W 9f'gya.n' Musheerabad, Hyderabad Rep. by its Depuiy Chief Accounts Officer. Sri N' Ramesh ANq \"'PErlTloNER 1. ,qssistant Commissioner ( CT ) (LTU ), Secunderahqd DiVi$ion, Hyderqbad 2. Comrilissioner of Service'Tax, Hydearbad - ll, Commissionerate, Kendriya $hulk Bhavan Bhasheerbagh, Hyderabad 3. Commissiondr of Commercial Tdxes, Andhra Pradesh, Hyderabad 4. Union of lndia, Rep. by the seoretary tg Governmelt, ministry qf Finance, North Block, New Delhi - 110 001 ..RES'ONDENTS Petitian under Article 226 of the Conslitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High cgurt may be pleased to issue writ order or direction particularly one in the nature of writ of certiorari after calling for the records and quash the ir.npugned pgnalty qrder dt. 23.12.2910 in TIN No. 2865013571412008-09 passed by the first respon(ent fqr the assessment period 2008-Og under Seclion 53 (ixii) of the AP VAT Act i'l levying penalty of Rs. 27,33,406/-. LA. NO: 1 OF 20111WPMP. NO : 115 OF 2011) Petition rrnder Section 151 CPC praying that in the circurrstances stated in-.*- -. the affidavit file J in support of the petition, the High Court may b€) pleased lo grant stay of collection o[ the disputed penalty of Rs. 27,33,406/- for the assessrnent period f008-09 aris ng in pursuance of the pqnalty order dt. 23 1'2.2010 in TIN Nq, 28650135714 r200fl-09 passed by the first respQndent pendinll disposal of the Writ petition. eoqnse! for the Petitioner: SRI S.SURIBABU FOB SRI q.KRl$HNA UUBIHY Ceunse! for thr: Respondent Nos.1 TO 3: SRI A.RAUIIIEHNA BEDDY, Jr, 9Q ' FOB ITD Cgunsel forr thr: Respondent No.4: SRI GADI PRAVEEN KUMAR, Dy. SOLICITOR GENERAL OF INPIA W.P.N : 103 OF 2011 Between: M/s. Anrlhra Pradesh State Musheer;rbad, Hyderabad Rep R9me9h Road Transport Corporaticrn, Bus Bhavan, by its Deputy Chief Accou rts Officer, Sri N. AND ,.,PETIIIOIIEE 1. Assistant Conrmissioner ( CT ) (LTU ), Secunderabad Division, Hyderabad 2. Qommis-\"ioner of Service Tax, Hydearbad - Il, Commissionerate, Kenflriya thulk Qh avan Bhasheerbagh, Hyderabad !. Qpmmissioner of Commeicial Taxes, Andhra Pradesh, Hyderabad 4. Union of ndia, Rep. by the secretary tO Government, Ministry of Finapce, l.tlorth Blcck, ltJew Delhi - 110 001 ...RESPONDENTS Petition under Article 226 of the Constitution of lndia prayilg thqt in tfe circumstances stakrd in the affidavit filed therewith, the High Court may be pleased to issle lv'it order or direction particularly one in the nature ef writ of Certiorari after callirrg for the records and quash the impugned penalty qrdqr dt, 23.12.2010 in --lN I'lo. 2865013571412006-07 passed by the fin;t respoqden! {oJ the assessment period 2006-07 under Section 53 (ixii) of the AP VAT Act in levying penalty tf R:;. 20,90,8441-. i I l.A. NO: 1 OF 2011(WPMP. NO: 121 OF 2011) 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 grant stay of collection of the disputdd penalty of Rs- 20,90,8441- tor the assessment period 2006-07 arising in pursuance of the penalty order dt. 23.12.2Q10 in TIN Nq' 28650135714 t2OO8-07 passed bY th-e fir91 lgspondent pending $ilOosgl of 1ne Writ petition. Coqnsel for the Petitioner: SB! S.SURIBABU FOR SR! S,KRISHNA MURIHY isu\"\"\"itoi ine nespondent Nos.1 TO 3: sRl A RAMAfGIQHNA BEDDY'i Jr, sG Counsel for the Respondent No.4: SRI GADI PRAVEEN.K-UMAL?J:. ^ SOLICITOR GENERAL OF INDIA The Caurt made the following: COMMON ORDER I THE HON'BLE THE ACTING CHIEF JUSTICE SUJOY PAUL AND TI{E HON'BLE SMT. JUSTICE RENUKA YA,RA WRIT PETITION Nos. 15433 15506 & 15546 of 2O1O and 94 97 & 1O3 of2O11 COMMQI{p_@EB per the Hon'ble the Acting Cl'tief .Iustice: f:ujoll Paut): Siri S. Suribabu, learned counsel represents Sri S. (rishna Murthy, learned Standing counsel for the petitione :- C orporation and Sri A. Rama Krishna Reddy, learned Junior StanCing Counsel for Income Tax Department, for the responde ntls,)-lncome Tax Department 2 I e lhese matters, the Telar-rgala State Rcad Transport Corporat ion has filed a letter dated 1 I .O9 .2019 which reads thus: TI' -ANGANA STATE ROAD TRANSPORT CORPO]IATION No.ll 1 / 785(GEN) /20 1g-LD ll .(t9.2019. O/o the It'lar1a ging Director Bus Bhavar-r. Msrd: FfYD. I )ated: IL The Ho: bJe Registrar (Judiciary), HiglL Corrrt for the State of Telalgana HYtIERI.BAD. Sir, Sub:-SUITS: Writ Petitions become infructuor I I ts_- Submission of list-- Reg This is to submit that as a measure to reduce the number of penrlinl; cases, the records at our ofhce have been verihed ald it is l I 2 found that some cases which are likely to become infructuous are pending from several years. A list of such cases is enclosed herewith, with a request to ar:range to list thern before the Hon'b1e Court. Encl: as above Yours faithfully, SENIOR LAW OFFICER 3. Along with the aforesaid letter, list of cases, which in the opinion of Corporation have rendered infructuous, is filed which includes the numbers of present cases as we1l. 4. Thus, these Writ Petitions are dismissed having rendered infructuous. However, liberty is reserved to the Corporation to hle appropriate application(s) for revival of these matters, if anything sti1l subsists for adjudication, within a period of thirty days from today. No costs. Interlocutory applications, if any pending, shall also stand closed. //TRUE COPY// SD/-MOHD. ISMAIL EPUTY REGISTRAR SECTION OFFICER t To, 4 PSK. bs 1 2 J One CC to SRI S.KRISHNA MURTHY, Advocate [OPUC] One CC to SRI A.RAMA KRISHNA REDDY, Jr. SC FOR ITD [OPUC] One CC to SRI GADI PRAVEEN KUMAR, Dy. SOLICITOR GENERAL OF rNDrA IOPUC] Two CD Copies w 2- .Jr-:'n : ,s ( > ,l HIGH COI'RT DATED:1!110312025 COMMON ORDER WP.Nos.15433, 15506 & 15546 ot 2010 AND 94, 97 & 103 0F 2011 HE STA 16.. :) I 1s APR 2025 DISMISSING THE WRIT PETITIONS AS INFRUCTUOUS WITHOUT COSTS I I I i I I I I I t I i I I I I ,d "