HIGH COURT OF JUDICATURE AT HYDERABAD FOR THE STATE OF TELANGANA AND THE STATE OF ANDHRA PRADESH FRIDAY , THE TWELFTH DAY OF DECEMBER TWO THOUSAND AND FOURTEEN :PRESENT:
THE HON'BLE SRI JUSTICE RAMESH RANGANATHAN AND THE HON'BLE SRI JUSTICE M.SATYANARAYANA MURTHY WP .NO:12536 of 2013 Between:
M/s.Hotel Kamal Pvt. Ltd., 9-1-167/168, S.D.Road, Secunderabad. Rep. by its Managing Director Mr.Ravi Kumar Ohiri . Petitioner AND
1 The Assistant Commissioner -I (CT), Enforcement Wing, O/o. Commissioner of Commercial Taxes, Nampally, Hyderabad.
2 Commercial Tax Officer, Market Street Circle, Secunderabad Division D.No.5-8-279, 9th Floor, Mayur Kushal Complex. `C' Block, Besides Chermas, Abids, Hyderabad-500001.
3 Authority for Clarification & Advance Rulings, Commercial Taxes Complex, 4th Floor, Opp.Gandhi Bhavan, Nampally, Hyderabad.
. Respondents Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed herein, the High Court may be pleased to
i) issue direction, order or writ more particularly one in the nature of CERTIORARI calling for the records relating to the impugned order vide Form VAT 305/AO 25514 dated 30-3-2013 passed by the 1st respondent under the Andhra Pradesh Value Added Tax Act, 2005 which is arbitrary, illegal and suffers from manifest error of law and quash the same;
ii) quash the advance ruling given by the 3rd respondent in A.R.Com/53/2012 dated 15-9-2012;
iii) quash the advance ruling given by the 3rd respondent vide A.R.Com/06/2011 dated 18-7-2012 .
The petition coming on for hearing, upon perusing the Petition and the affidavit filed herein herein and upon hearing the arguments of DR S. R.R. VISWANATH Advocate for the Petitioner and of GP for Commercial Taxes for the Respondents, the Court made the following.
ORDER:
While the challenge in this writ petition is to the assessment order levying output tax on sale of goods to Special Economic Zone (SEZ) units, in denial of input tax on complementary food served to the boarders in the hotel, and on cab services, denial of input tax credit on LPG cylinders is also put in issue. By order, in W.P.Nos.31 of 2013 and batch, dated 06.08.2013, the Division Bench relegated the petitioners therein to invoking the remedy before the Sales Tax Appellate Tribunal (STAT) regarding denial of input tax credit on LPG cylinders.
Dr. S.R.R.Viswanath, learned counsel for the petitioner, would, however, contend that it is only the issue, relating to denial of input tax credit on LPG cylinders, which has been directed to be examined by the STAT, and the other issues raised in this writ petition should be adjudicated by this Court, more so, as the period for preferring an appeal to the Appellate Deputy Commissioner has long since expired.
Pursuant to the interim order passed by this Court on 24.04.2013, the petitioner has had the benefit of a blanket stay for a year and half. As the writ petition relates to the year 2013, we do not see any reason to hear it out of turn. Ends of justice would be met if the interim order, dated 24.04.2013, in W.P.M.P.No.15459 of 2013, is modified, and the interim stay granted earlier is made absolute on condition that the petitioner deposits 1/3rd of the disputed tax within a period of four weeks from today. Credit shall be given to the amounts, if any, paid in this regard.
ASSISTANT REGISTRAR //TRUE COPY// For ASSISTANT REGISTRAR To
1 The Assistant Commissioner -I (CT), Enforcement Wing, O/o. Commissioner of Commercial Taxes, Nampally, Hyderabad.
2 Commercial Tax Officer, Market Street Circle, Secunderabad Division D.No.5-8-279, 9th Floor, Mayur Kushal Complex. `C' Block, Besides Chermas, Abids, Hyderabad-500001.
3 Authority for Clarification & Advance Rulings, Commercial Taxes Complex, 4th Floor, Opp.Gandhi Bhavan, Nampally, Hyderabad. (1 to 3 by RPAD)
4. Two CC to GP for Commercial Tax, High Court, Hyderabad (OUT)
5. One CC to DR S. R.R. VISWANATH, Advocate (OPUC)
6. One spare copy. tvr HIGH COURT RRJ & MSMJ ORDER DATED: 12-12-2014 WP NO.12536 OF 2014 DRAFTED: TVR DATED: 18-12-2014 HIGH COURT RRJ & MSMJ ORDER DATED: 12-12-2014 WP NO.12536 OF 2014