M/S. Naresh Industries vs State Of Telangana
2022 Latest Caselaw 6080 Tel

              THE HON'BLE SRI JUSTICE T. VINOD KUMAR
                                           AND
               THE HON'BLE SRI JUSTICE PULLA KARTHIK

                      WP. No.s 19825 and 20643 of 2019
COMMON ORDER:(per Hon'ble Sri Justice T.Vinod Kumar)

         Heard learned counsel for the petitioners and Sri L.Venkateshwar Rao,

learned Special Standing Counsel for Commercial Taxes appearing for the

respondents, in both the Writ Petitions, and perused the record.

2. Learned counsel for the petitioners fairly submits that the lis involved

in these Writ Petitions is covered by the judgment of a Division Bench of this

Court, presided over by the Hon'ble The Chief Justice, dt.04.11.2022 in

WP.No.8243 of 2021, wherein a similar issue fell for consideration and the

Division Bench took a view that mere submission of representation cannot

confer any right on a dealer to seek waiver of filing C-Forms and the principle

of legitimate expectation cannot be invoked in a taxing statute.

3. Having regard to the above said decision of the Division Bench of this

Court, the present Writ Petition has to fail.

4. Accordingly, both these Writ Petitions are dismissed. No order as to

costs.

5. Consequently, miscellaneous petitions pending, if any, shall stand

closed in the light of this final order.

___________________ T. VINOD KUMAR, J

___________________ PULLA KARTHIK, J 22nd November, 2022 gra

THE HON'BLE SRI JUSTICE T. VINOD KUMAR AND THE HON'BLE SRI JUSTICE PULLA KARTHIK

WP. No.s 19825 and 20643 of 2019 (per Hon'ble Sri Justice T.Vinod Kumar)

Dt.22-11-2022

gra