The Sales Tax Appellate Tribunal vs M/S.Kmc Constructions Limited
2025 Latest Caselaw 4877 Tel

Telangana High Court

The Sales Tax Appellate Tribunal vs M/S.Kmc Constructions Limited on 25 August, 2025

Author: P.Sam Koshy

Bench: P.Sam Koshy

     THE HONOURABLE SRI JUSTICE P.SAM KOSHY
                     AND
           THE HONOURABLE SRI JUSTICE
            SUDDALA CHALAPATHI RAO

                      TREVC No.60 OF 2009

JUDGMENT:

(per Hon'ble Sri Justice P.Sam Koshy)

Heard Mr. T. Chaitanya Kiran, learned Assistant

Government Pleader representing the learned Special Government

Pleader for the State Tax for the petitioner/State and

Mr. A.V.A.Siva Kartikeya, learned counsel for the respondent.

Perused the record.

2. The instant tax revision case is filed against the common

order passed by the Sales Tax Appellate Tribunal (STAT),

Andhra Pradesh, Hyderabad in two tribunal appeals i.e.,

T.A.Nos.614 of 2006 and 935 of 2007, belonging to the same

assessee.

3. There were two separate tax revision cases which were filed

by the State, one was TREVC No.41 of 2009 dealing with

T.A.No.935 of 2007 and the present TREVC No.60 of 2009

dealing with T.A.No.614 of 2006.

4. TRC No.41 of 2009 stood allowed vide common order

dated 03.01.2012 whereby the learned Division Bench of this

High Court relying upon a decision of STATE OF ANDHRA

PRADESH vs. M/s SEVEN HILLS CONSTRUCTIONS 1 had

remanded the matter back by making the following observations:

Following the same, the order of the STAT is set aside and the matter shall stand remitted to the original assessing authority, namely, CTO, Khairatabad, with a direction to undertake fresh assessment after giving notice to the respondent keeping in view the decision of the Full Bench referred to supra. This exercise shall be completed within a period of eight weeks from the date of receipt of a copy of this order.

The TREVC is allowed accordingly. There shall be no order as to costs.

5. The point of issue involved in the present tax revision case

also admittedly is the same. The learned counsel appearing for

the respondent/assessee submits that pursuant to the remand order

in T.A.No.935 of 2007, fresh order has been passed by the

Assessing Officer.

34 APSTJ 201

6. Given the said facts, we are inclined to dispose of the

present tax revision case also in similar terms and accordingly

remit the matter to the original assessing authority with a direction

to undertake a fresh assessment after giving notice to the

respondent keeping in view the decision of the Full Bench in the

case of M/s Seven Hills Constructions (supra). Let this exercise

be completed within a period of four months from the date of

receipt of a copy of this judgment.

7. The tax revision case is allowed and disposed of

accordingly. There shall be no order as to costs.

Consequently, miscellaneous petitions pending, if any, shall

stand closed.

_____________________ P.SAM KOSHY, J

_________________________________ SUDDALA CHALAPATHI RAO, J 25.08.2025 Lrkm/Ggd