M/S. Annapurna Traders General ... vs The Deputy Commercial Tax Officer
2022 Latest Caselaw 3914 Tel

   THE HON'BLE THE CHIEF JUSTICE UJJAL BHUYAN

                                    AND

  THE HONOURABLE MRS JUSTICE SUREPALLI NANDA

              WRIT PETITION No.30593 of 2022

ORDER:    (Per the Hon'ble the Chief Justice Ujjal Bhuyan)



     Heard Mr. G.Narendra Chetty, learned counsel for the

petitioner and Mr. K.Raji Reddy, learned Senior Standing

Counsel, Commercial Tax for the respondents.

2. Challenge made in the writ petition is to the order

dated 30.06.2022 passed by the 1st respondent under the

provisions of the Telangana Value Added Tax Act, 2005

(briefly referred to hereinafter as the 'VAT Act') for the tax

period from 01.07.2016 to 30.06.2017.

3. Admittedly, the assessment order has been passed

after four years of the assessment period. Thus, the

impugned order has been passed beyond four years but

within six years of limitation in terms of the Telangana Value

Added Tax (Second Amendment) Act, 2017 (Act 26 of 2017).

2 HCJ & SNJ W.P.No.30593 of 2022

4. It is submitted that issue raised in this writ

petition has been answered by this Court in W.P.No.7893 of

2020 and batch (M/s. Sri Sri Engineering Works v. Deputy

Commissioner (CT)) decided on 05.07.2022.

5. Accordingly, the present Writ Petition is allowed in

terms of the aforesaid judgment. However, there shall be no

order as to costs.

6. Miscellaneous applications pending, if any, shall

stand closed.

_________________________ UJJAL BHUYAN, CJ

_________________________ SUREPALLI NANDA, J Date: 27.07.2022 KL