The State Of Ap. Rep.By State ... vs M/S Apseb, Khairatabad, Hyderabad.
2025 Latest Caselaw 4177 Tel

Telangana High Court

The State Of Ap. Rep.By State ... vs M/S Apseb, Khairatabad, Hyderabad. on 23 June, 2025

Author: P.Sam Koshy

Bench: P.Sam Koshy

      THE HONOURABLE SRI JUSTICE P.SAM KOSHY
                               AND
      THE HONOURABLE SRI JUSTICE NARSING RAO
                         NANDIKONDA

                     TREVC No.61 OF 2009

JUDGMENT:

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

Heard Mr. Swaroop Oorilla, learned Special Standing

Counsel for the State Tax for the petitioner and Mr.S.Suri Babu,

learned counsel for the respondent. Perused the record.

2. The present tax revision case has been filed by the State

under Section 22(1) read with Rule 10 of the APGST Act, 1957

and the Rules, for the assessment years 1994-95, 1995-96, 1996-

97.

3. So far as assessment year 1994-1995 and 1996-1997 is

concerned, the same would be covered by the decision of the

Division Bench of this High Court in TREVC.No.101 of 2008,

which was filed by the State and the same stood dismissed, vide

order, dated 23.10.2008, therefore, the claim of interest so far as

the assessment years 1994-95 and 1996-97 would not be

sustainable in this case and the claim of the State stands

dismissed.

4. However, so far as the claim for interest for the assessment

year 1995-96 is concerned, the original order of assessment was

passed on 30.12.1998 fixing the tax liability on the assessee for

the year 1995-96. The assessee preferred an appeal before the

First Appellate Court which was dismissed on the ground of

limitation, vide order, dated 06.07.1999. The said order was

challenged in W.P.No.19857 of 1999, which too stood dismissed

by this High Court on 23.08.2002. Against the order of dismissal

of writ petition, the State preferred SLP(C).No.8371 of 2003

which too stood dismissed vide order, dated 17.09.2014.

5. Subsequently, there was yet another writ petition filed by

the assessee i.e., W.P.No.6985 of 2004 challenging the original

assessment order itself, however, the High Court dismissed the

subsequent writ petition also on 30.03.2015.

6. Given the fact that the subsequent writ petition of the

assessee also has been dismissed, we are of the considered

opinion that so far as the liability to pay interest for the

assessment year 1995-96 is concerned to that extent the order

passed by the learned Sale Tax Appellate Tribunal would sustain.

7. In view of the same, the instant Tax Revision Case is partly

allowed insofar as the claim of interest by the State is concerned

for the assessment year 1995-96.

8. So far as the claim of interest for the assessment years

1994-95 and 1996-97 stands rejected.

Consequently, miscellaneous petitions pending, if any, shall

stand closed.

__________________ P.SAM KOSHY, J

_______________________________ NARSING RAO NANDIKONDA, J

23.06.2025 AQS