The Sales Tax Appellate Tribunal vs M/S.A.P.Se.B., Khairatabad, ...
2025 Latest Caselaw 4185 Tel

Telangana High Court

The Sales Tax Appellate Tribunal vs M/S.A.P.Se.B., Khairatabad, ... 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.50 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 year 1997-1998.

3. From the perusal of record we find that the dispute in the

instant tax revision case is for claim of interest by the State which

was refused by the learned Sales Tax Appellate Tribunal by the

impugned order. We also find that against the original assessment

order, the State had preferred TREVC.No.140 of 2008, which was

also stood dismissed on 08.01.2024, by the Division Bench of this

High Court.

4. In the light of the dismissal of the T.R.E.V.C.No.140 of

2008, the instant Tax Revision Case also liable to be and is

accordingly dismissed.

Consequently, miscellaneous petitions pending, if any, shall

stand closed.

__________________ P.SAM KOSHY, J

_______________________________ NARSING RAO NANDIKONDA, J

23.06.2025 AQS