M/S Laxmi Narayana Enterprises vs The Deputy Commissioner Ct
2023 Latest Caselaw 3103 Tel

           THE HON'BLE SRI JUSTICE P.SAM KOSHY
                                  AND
THE HON'BLE SRI JUSTICE LAXMI NARAYANA ALISHETTY
                 WRIT PETITION No.28528 of 2023

ORDER:(per Hon'ble Sri Justice P.SAM KOSHY)

      Heard Mr.I.Gopal Sharma, learned counsel for the petitioner and

Special Standing Counsel for Commercial Tax. Perused the material on

record.


2.    The challenge in the present writ petition is to the revisional order

dated 25.08.2020 passed by the 1st respondent. The revisional order has

been passed revising the revisional order of assessment dated 30.09.2014.

3. The provisions of the Telangana Value Added Tax Act 2005 (for

short 'the Act 2005'), prescribes a period of four years for the revisional

authority to pass the revisional order, which in the instant case would

have come to an end on 30.09.2018. Though the State Government had in

between amended the provisions of the Act, 2005 by way of Act 26 of

2017, extending the period of limitation from four years to six years. This

extended period of the limitation by Act 26 of 2017 was declared

un-constitutional by the Division Bench of this Court in the case of Sri

Sri Engineering Works and others vs. Deputy Commissioner (CT)

and others 1 decided on 05.07.2022. The order of the Division Bench of

this Court declaring the said amended/extended portion of the limitation

as ultra vires still holds good. Though the State Government is said to

have challenge the same in the Hon'ble Supreme Court, there is no stay

of the operation of the said judgment. Recently, on 29.09.2023, this

Bench had disposed of a bunch of writ petitions, leading of which being

W.P.No.18690 of 2020, in the light of the decision rendered by the

Division Bench in the case of Sri Sri Engineering Works supra.

4. In view of the bunch matters getting disposed of on identical set of

facts and in the instant case also admittedly the order passed by the

revisional authority is much beyond the period of four years, we are of

the considered opinion that the present writ petition also deserves to be

allowed in terms of the order passed by this Bench in the batch of writ

petitions decided on 29.09.2023 in W.P.No.18690.

5. As a consequence, the present Writ Petition also stands allowed

and the impugned order passed by the 1st respondent is liable to be and is

accordingly set aside/quashed. No order as to costs.

104 GSTR 51

6. As a sequel, miscellaneous petitions pending, if any, shall stand

closed.

_________________ P.SAM KOSHY, J

_________________________________ LAXMI NARAYANA ALISHETTY, J 12.10.2023 Aqs

THE HON'BLE SRI JUSTICE P.SAM KOSHY AND THE HON'BLE SRI JUSTICE LAXMI NARAYANA ALISHETTY

WRIT PETITION No.28528 of 2023

(per the Hon'ble Sri Justice P.SAM KOSHY)

12.10.2023

Aqs