Smaat Aqua Technologies ... vs The Commissioner Of Commercial ...
2022 Latest Caselaw 4245 Tel

      THE HON'BLE Dr. JUSTICE SHAMEEM AKTHER
                        AND
      THE HON'BLE SRI JUSTICE E.V. VENUGOPAL

               SPECIAL APPEAL No.10 OF 2016

JUDGMENT: (Per Hon'ble Dr.SA,J)

      This appeal is filed by the appellant aggrieved by the

order, dated 19.03.2016, passed in CCT's Ref.No.L.III(2)/

171/2015 (CO.No.6/2016) by the respondent-Commissioner

of Commercial Taxes, Telangana State, Hyderabad, whereby,

the proposal for forfeiture of excess VAT amount of

Rs.19,09,602/- refunded to the dealer, was confirmed.

2. Heard. Perused the record.

3. It is brought to the notice of this Court that the

appellant filed an additional affidavit, dated 22.08.2022,

before this Court stating that in view of the subsequent

developments and the order, dated 25.02.2020, passed by

the Honourable NCLT, no orders are required to be passed in

this appeal.

4. Paragraph No.6 of the additional affidavit, dated

22.08.2022, filed by the appellant reads as follows:

"6. It is therefore prayed that this Hon'ble Court may be pleased to dispose of the above Special appeal in view of the subsequent developments as per the order dated : 25.02.2020 passed by the Hon'ble NCLT as no orders are necessary and the above Special Appeal may be closed and pass such other order or orders as this Hon'ble Court may deem fit and proper in the interest of justice."

5. The additional affidavit, dated 22.08.2022, filed by the

appellant is taken on record.

6. In view of the submissions made and the additional

affidavit, dated 22.08.2022, filed by the appellant, all further

proceedings in this appeal are closed.

7. Accordingly, the Special Appeal is disposed of.

Miscellaneous Petitions, if any, pending in this appeal

shall stand closed. There shall be no order as to costs.

______________________ Dr. SHAMEEM AKTHER, J

__________________ E.V. VENUGOPAL, J Date: 23.08.2022 MD