Represented by one of lv1/s v. Staie of Telangana

CounseI for the Petitioner: SRI S.R.R.VISWANATH counsel for the Respondents: sRl T.CHAITANYA KIRAN, AGP FOR SRI SWAROOP OORILLA, SPL. GP FOR STATE TAX W.P.NO: 10578 OF 2019 Between I\,4/s. Legend Estates Private Limited., 6-3-1238, APARTTUENTS, Renuka Enclave, Lane Opposite Station, Rajbhavan Road, Somajiguda, Hyderabad 5 Rep. by its Accounts Manager Ramavarapu lVadhav Sixth Floor, LEGEND Necklace Road Rarlway 00 0B2.Telangana State. ...PETITIONER AND

1. Assistant Commissioner of State Tax, Hyderguda - Ashok Nagar Circle, Abids Division, 1st Floor, Old Kakatiya Hotel, Nampally, Hyderabad 500 005. 2. State of Telangana, Represented by its Principal Secretary to Revenue (CT), Secretariat, Saifabad, Hyderabad. ...RES'ONDENTS Petition under Article 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to i) issue a writ, order or direction one more in the nature of IVANDAIVUS declaring the impugned order passed by the 1st respondent vide A.O No.47972 dated O511212018 contrary to section 3 of the Telangana Tax On Entry Of Goods into Local Areas Act, 2001 and in violation of articles 14, 19(1Xg), 265 and 300-A of the Constitution as arbitrary, illegal, without jurisdiction and set aside the same, and to set aside the "Arrear Notice" dated 2310412019 to the extent it demands the entry tax of Rs.1,22,393 levied for the year 2012-2013 ii) lA NO: 1 OF 2019 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High court may be pleased to stay all further proceedings pursuant to Distraint Notice dated 0610512019 including 4 stay of collection of the remaining disputed tax of Rs.1,22,:i' 3 til, the disposal of the above petition. Counsel for the Petitioner: SRI S.R.R.VISWANATH Counsel for the Respondents: SRI T.CHAITANYA KIRAN, ,\ jP FOR SRI SWAROOP OORILLA, SPL. GP FOF STATE TAX W.P.NO: 8375 OF 2020 Between: M/s. Gurupreet Galvanising Private Limited, Survey I'J Medchal vandal, Ranga Reddy District. Telanaana Managing Director Sri. K. S urya narayana r.83.1, lDA, l\,4edchal Represented by its ..PETITIONER AND

1. Commercral Tax Offrcer, I\4alkalrgiri Circle, M - Block, [,4 z roranjan Complex, Nampally, Hyderabad.

2. Appellate Jornt Commissioner (ST), Hyderabad Rural C i ision, 5 floor, 3. State of Telangana, Represented by its Principal Secre.i ry Revenue C.T.Complex, Opp Gandhi Bhavan, Nampally, Hyderabz j. (Commercial Taxes), Secretariat, Saifabad, Hyderabad ...RESpONDENTS Petrtion under Article 226 of the Constitution of lnc i r praying that in the circumstances stated in the affidavit filed therewith, the -ligh Court may be pleased to i) to issue a writ, order or direction one more in the I rture of I\/ANDAMUS declaring the Telangana Tax On Entry Of Goods 1to Local Areas Act, 2001 (Act No.39 of 2001)as being violative of art;les 14, 30'1 301(a). 265 and 3004 and hence Ultra Vires the Constitut rn and strike it down ii) iii) iv) as void and to Declare the impugned order passed by the 1st espondent vide ADC order No.B52 dated 30-04-2020 (Ex. P '1 ) as ilk; al, arbitrary, without .jurisdiction and set aside the same and to Declare assessment order passed by the st respondent vide A.O.No.14459 dated 23-3-2018 (Ex.P2) as ille; rl, arbitrary, without jurisdiction and set aside the same and to Pass such other order or orders as are deemo, lt and proper in the facts and circumstances of the case and do justice . 1 r:r=-.:-. I'r:!:1-- j1:^ -.. -=. -:-r--- - -l ::- : -- - --.. ) Alternatively- i) to lssue a writ, order or direction one more in the nature of IMANDAMUS declaring the impugned order-in-appeal passed by the 2nd respondent vide ADC order No.B52 dated 30-04-2020 (Ex. P 1) in violation of sections 3(2) and 6 of the Telangana Tax On Entry Of Goods lnto Local Areas Act, 2001 and articles 14, 265,3004 and section 19 of the Constitution (101st Amendment) Act, 2016 as arbitrary, illegal, without jurisdiction and set aside the same and ii) to Declare the assessment order vide A.O.No.14459 dated 23-3-2018 (Ex. P 2) passed by thel st respondent as illegal, arbilrary, without jurisdrction and set aside the same. lA NO: 1 OF 2O2O Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to stay all further proceedings including the stay of collection of the disputed tax of Rs 4,45,090, (35 per cent) of the disputed tax is already paid) till the disposal of the above writ petition. Counsel for the Petitioner: SRI S.R.R.VISWANATH Counsel for the Respondents: SRI T.CHAITANYA KIRAN, AGP FOR SRI SWAROOP OORILLA, SPL. GP FOR STATE TAX W.P.NO: 20549 OF 2020 Between: I\rlls. Venkateshwara Hatcheries Rangareddy District. Telangana I\/anager Sri. M.Sreenivasa Rao P\d. Ltd, 500 070. lnjapur Village, Hayatnagar. Represented by its General ...PETITIONER AND '1 . Assistant Commissioner (State Tax), Vanasthalipuram Circle' Saroornagar Division, 3rd Floor, Manoranjan Complex, Nampally, Hyderabad. 500 001 2. Appellate Joint Commissioner (ST), Hyderabad Rural Division, 5th Floor,

3. State of telangaria, Represented by its Principal Secretary Revenue C.f.Complex, Opp. Gandhi Bhavan, Nampally, Hyderabad (Commercial Taxes), Secretariat, Saifabad, Hyderabad ...RESpONDENTS 6 Petition under Article 226 of the Constitution of lnci . praying that in the circumstances stated in the affidavit frled therewith. the iigl^ Couft may be pleased to i) To issue a writ. order or direction one more in the 1 tturr: of IT,4ANDAIMUS declarrng the Telangana Tax On Entry Of Goods rto Local Areas Act, 2001 (Act No.39 of 2001) as being violative of z tcles 14, 246, 301 304(a), 265 and 3004 and hence Ultra Vires the C I rstitution and strike it down as void and ii) Declare the impugned order passed by the 2ncl r )spondent vide ADC order No 1466 dated 261812020 (Ex P 1) as ille r al, arbitrary, without jurisdiction and set aside the same and iii) Declare assessment order passed by the 1;t respondent vide A.O.No.2B774 dated 19/5i2018 (Ex. P 2) as ille r al, arbilrary, without jurisdiction and set aside the same. lA NO: 1 OF 2020 Petition under Section 151 CPC praying that in the c r )umstances stated in the affidavit filed in support of the petitron, the High Court nr, y be pleased to stay all further proceedings includrng the stay of collection of the disputed tax of Rs.8,21,899 (35 per cent of the disputed tax is already paid ill the disposal of the above writ petition. Counsel for the Petitioner: SRI S.R.R.VISWANATH Counsel for the Respondents: SRI T.CHATTANYA KIRAN, 6 GP FOR SRI SWAROOP OORILLA, SPL. GP FOI STATE TAX W.P.NO: 4029 OF 2021 Between: M/s. Uttara Foods And Feeds Private Limited, (Pullur I) vision), Uttara Nagar, Sy.No.326 and 330, Pullur Village, Undavally Manda, Near Alampur Cross Road, Jogulamba Gadwal District. PlN. 509 1513 Represent6d by its Authorised signatory Sri. [\4.Sreenivasa Rao AND ...PET|T|ONER 1 Assistant Commissioner (State Tax), (Formerly known ;t , Commercial Tax Officer), Wanaparthy-Gadwal Circle, Nalgonda Division, 1st Railway Gate, Gadwal. l

2. Appellate Joint Commissioner (ST), Hyderabad Rural Division, 5th Floor, 3. State of Telangana, Represented by its Principal Secretary Revenue C.T.Complex, Opp. Gandhi Bhavan, Nampally, Hyderabad. (Commercial Taxes), Secretariat, Saifabad, Hyderabad. ...RESpONDENTS Petition under Article 226 o'f the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to i) To rssue a writ, order or direction one more in the nature of ITIANDAMUS declaring the Telangana Tax On Entry Of Goods into Local Areas Act, 2001 (Act No.39 of 200'1 ) as being violative of articles 13, 14, 246, 301, 30a(a), 265 and 3004 and hence Ultra Vires the Constitution and strike it ii) down as void, and Declare the impugned order passed by the 2nd respondent vide ADC order No 1979 dated 2911012020 (Ex. P 1) as illegal, arbitrary, without jurisdiction and set asrde the same, and iii) Declare the assessment order passed by the 1st respondent for the year 2012-2013 vide A.O.No.47153 dated 26-10-2018 (Ex. P 2) as illegal, arbrtrary, without jurisdiction and set aside the same, and iv) Pass such other order or orders as are deemed fit and proper in the facts and circumstances of the case and do justice. Alternatively. r) lssue a writ, order or direction one more in the nature of MANDAMUS declaring the impugned order-in-appeal passed by the 2nd respondent vide ADC order No.1979 daled 2911012020 (Ex. P 1) upholding levy of entry tax for the year 2012-2013 in violation of sections 3(2) and 6 of the Telangana Tax On Entry Of Goods lnto Local Areas Act, 2001 and articles 14,246' 265, 300A and section '19 of the Constitution (101st Amendment) Act' 2016 as arbrtrary, illegal, without jurisdiction and set aside the same, ii) Declare the assessment order passed by the 1st respondent vide A.O.No.47153 dated 26-10-2018 (Ex. P 2) levying entry tax for the year 2012-2013 as illegal, arbitrary, without jurisdiction and set aside the same. 8 lA NO: 1 OF 2021 Petition under Sectron 15'1 CPC praying that in the c r )umstances stated in the affidavit filed in support of the petition, the High Court nt y be pleased to stay all further proceedings including the stay of collection of the disputed tax of Rs.81,992 levied for the year 2012-2013 (35 per cent of ther : sputed tax is already paid) till the disposal of the above writ petition Counsel for the Petitioner: SRI S.R.R.VISWANATH Counsel for the Respondents: SRI T.CHAITANYA KIRAN' ! GP FOR SRI SWAROOPOORILLA, SPL. GP FOI STATE TAX W.P.NO: 4030 OF 2021 Between: Mis. Uttara Foods And Feeds Private Limited, (Pullur t) vision), Uttara Nagar, Sv.No.326 and 330, Pullur Viliage, Undavally Manda, Near Alampur Cross Rbad, Jogulamba Gadwal District. PlN. 509 1513 Represented by its Authorised signatory Sri. M.Sreenivasa Rao ...'ET,T,ONER AND 1 . Assistant Commissioner (State Tax), (Formerly known rl Officer), Wanaparthy-Gadwal Circle, Nalgonda Division, Gadwal. 2. Appellate Joint Commissioner (ST), Hyderabad Rural f i C.T.Complex, Opp. Gandhi Bhavan, Nampally, Hyderalr 3. State of Telangana, Represented by its Principal Secretr (Commercial Taxes), Secretariat, Saifabad, Hyderabad Petition under Article 226 of tfte Constitution of lnc i circumstances stated in the affidavit filed therewith, the pleased to i) To issue a writ, order or direction one more in the ^ declaring the Telangana Tax On Entry Of Goods 2001 (Act No.39 of 2001) as being violative of arl < 304(a), 265 and 3004 and hence Ultra Vires the C: down as void, and ; Commercial Tax l st Railway Gate, ,ision, 5th Floor, rd. ry Revenue ...RESPONDENTS r praying that in the High Court may be rture of IMANDAIVIUS nto Local Areas Act, les 13, 14, 246, 301 , rstitution and strike it ii) Declare the impugned order passed by the 2nc1 r order No.1981 dated 29-10-2020 (Ex. P 1) as iile jurisdiction and set aside the same, and :spondent vide ADC yal, arbitrary, without I iii) Declare the assessment order passed by the 1st respondent for the year 2013-2014 vide A.O.No.47163 dated 26-10-2018 (Ex. P 2) as illegal, arbitrary, without jurisdiction and set aside the same. Alternatively- i) lssue a writ, order or direction one more in the nature of TVANDAN/US declaring the impugned order-in-appeal passed by the 2nd respondent vide ADC order No.1981 dated 29-10-2020 (Ex. P 1) upholding levy of entry tax in violation of sections 3(2) and 6 of the Telangana Tax On Entry Of Goods lnto Local Areas Act, 2001 and articles 14, 246,265, 3004 and section 19 of the Constitution (101st Amendment) Act, 2016 as arbitrary, illegal, without jurisdiction and set aside the same, and ii) Declare the assessment order passed by the '1 st respondent vide A,O.No.47163 dated 26-10-2018 (Ex. P 2) levying entry tax for the year 2013-2014 as illegal, arbitrary, without jurisdiction and set astde the same. lA NO: 1 OF 2021 Petition under Section 151 CPC prayrng that in the circumstances stated in the affidavit filed in support of the petit,on, the High Court may be pleased to stay all further proceedings including the stay of collection of the dtsputed tax of Rs.10,43,562 levied for the year 2013-2014 (35 per cent of the disputed tax is already paid) till the disposal of the above writ petitton. Counsel for the Petitioner: SRI S.R.R.VISWANATH Counsel for the Respondents: SRI T.CHAITANYA KIRAN, AGP FOR SRI SWAROOP OORILLA, SPL. GP FOR STATE TAX l0 W.P.NO: 4071 OF 2021 Between: Ir4/s. Uttara Foods And Feeds Private Limited, (Pullur tt rision), Uttara Nagar, Sy.No.326 and 330, Pullur Village, Undavally lVlandal Near Alampur Cross Road, Jogulamba Gadwal Distrrct. PlN. 509 15:r. Represented by its Authorised signatory Sri.l\rl. Sreenivasa Rao ...PETITIONER AND 1 . Assistant Commissioner (State Tax), (Formerly known :r: Commercral Tax Officer), Wanaparthy-Gadwal Circle, Nalgonda Divisior st Railway Gate, G adwa L

2. Appellate Joint Commissroner (ST), Hyderabad Rural Di' isiorr, 5th Floor, 3. State of Telangana, Represented by its Principal Secrelr ry Revenue C.T.Complex, Opp. Gandhi Bhavan, Nampally, Hyderatr; d. (Commerciai Taxes), Secretariat, Saifabad, HyderabarJ ...RESPONDENTS Petrtion under Article 226 of lhe Constitution of lnCi, praying that in the crrcumstances stated in the affidavit filed therewith, th,: ligt, Court may be pleased to i) To issue a writ, order or direction one more in the rr rture of IVTANDAMUS declaring lhe Telangana Tax On Entry Of Goods rto Local Areas Act, 2001 (Act No.39 of 2001) as being violative of : lrclr:s 14, 246, 301 , 304(a), 265 and 3004 and hence Ultra Vires the O,) rstitrtion and strike it down as void, and ii) Declare the impugned order passed by the 2nd r:spondent vide ADC order No 1980 dated 2911012020 (Ex. P 1 ) as ille ,, al, arbitrary, without jurisdiction and set aside the same, and iii) Declare assessment order passed by the 1st r,: ; rondent for the year 2012-2013 vide A.O.No.47154 dated 2611012018 'Ex P 2) as illegal, arbitrary, without jurisdiction and set aside the saq't , and iv) Pass such other order or orders as are deemed it and proper in the facts and circumstances of the case and do justice Alternatively:- i) lssue a writ, order or direction one nro e rn the nature of IVANDAMUS declaring the impugned orde. n-appeal passed by the 2nd respondent vide ADC order No. ll) i0 dated 2911012020 (Ex. P 1 ) upholding levy of entry tax for t. ) year 2012-2013 in violation of sections 3(2) and 6 of the Telang ana Tax On Entry Of II Goods lnto Local Areas Act, 2001 and articles 14,246,265, 3004 and section '19 of the Constitution (101 st Amendment) Act, 2016 as arbitrary, illegal, without jurisdiction and set aside the same, ii) Declare the assessment order passed by the 1st respondent vtde A.O No.47'1 54 dated 26110120 18 (Ex. P 2) levying entry tax for the year 2012-2013 as illegal. arbitrary, without jurisdiction and set aside the same lA NO: '1 OF 2021 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition. the High Court may be pleased to stay all further proceedings including the stay of collection of the disputed tax of Rs.79,775 levied for the year 2012-2013 (35 per cent of the disputed tax is already paid) till the disposal of the above writ petition. Counsel for the Petitioner: SRI S.R.R.VISWANATH Counsel for the Respondents: SRI T.CHAITANYA KIRAN, AGP FOR SRI SWAROOP OORILLA, SPL. GP FOR STATE TAX W.P.NO: 24072OF 2021 Between: t\rti s. Aryamitra Projects, Plot No.203, Block A, Sector 4,Alkapuri Township, Necknapur, Manikonda, Hyderabad 500 036 Telangana. Represented by one of its Partners Sri. Venkata Sreenivasulu Posa ...pETlTloNER AND

1. Appellate Joint Commissioner (ST), Hyderabad Rural Division, 5th Floor, C.T-

2. Commercial Tax Officer, Rajendra Nagar-ll circle, Saroornagar Division, 3rd Cbitrplex, tVl.J.Road, Opp Gandhi Bhavan, NampaUy, Hyderabad . . Floor, IV4 Block, Manoranjan Complex, Nampally, Hyderabad. Secretariat, Saifabad, Hyderabad.

3. State of Telangana, Represented by its Principal Secretary to Revenue (CT), ...RES'ONDENTS Petition under Article 226 of lhe Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased i) ii) iii) iv) t2 issue a writ, order or direction one more in the r: ture of MANDAMUS declaring the Telangana Tax On Entry Of Good s I rto Local Areas Act, 2001 passed in violation of a(icles 14, 30'1 and 302 'a) as Ultra Vires the Constitutron arid void ab initio and Declare the impugned order passed by the 1sl - spondent vide ADC order No 379 dated 25-02-2021 (into which the as sessnent order vide A.O No.8034 dated 1910212019 passed by 2nd rt::; ondent has merged) ronfirming levy of entry tax as illegal. without jur-i ; Jictr,tn and set aside the same and rii) Declare the assessment order vi e A.O.No.8() i4 dated 1910212019 passed by the 2nd respondent levying entry 1a> as rllegal, arbitrary without jurisdiction and set aside the same and Pass such other order or orders as are deemec 'rt and proper in the facts and circumstances of the case and do justice Alternative Praver:- ln case this Hon'ble Court fin:; the Telangana Tax on Entry of Goods into Local Areas Act, 2001 cor I titut onally valid, with at most reverence it is prayed to i) declare the rmpugned order vide ADC Ordr: No 379 dated 25-02 2021 (inlo which the assessment order vid: A.C) No.8034 dated 1910212019 passed by the 2nd responder ras rnerged) passed contrary to principles of natural justice :.'td also contrary to section 3(2) of the Telangana Tax On Entrl of Goods lnto Local Areas Act, 200'1 and in violation of articles ' , , 19(1Xg), 265, 3004 of the Constitution and section '1 9 of :l r Constitution (10'1 st Amendment) Act, 2016 as arbitrary, illegal ,t thour jurisdiction and set aside the same and ii) also declare the assessment order r i le A.O.8034 dated 1910212019 passed by the 2nd responde r t as illegal arbitrary without jurisdiction and set aside the same. lA NO: 1 OF 2021 Petition under Section 151 CPC praying that in the cir rurrstances slated in the affidavit filed in support of the petition, the High Court rr ry be pleased to stay l3 all further proceedings including stay of collection of the drsputed tax of Rs.10,0'13 (35 per cent of the disputed tax is already paid) till the disposal of the above petition. Counsel for the Petitioner: SRI S.R.R.VISWANATH Counsel for the Respondents: SRI T.CHAITANYA KIRAN, AGP FOR SRI SWAROOP OORILLA, SPL. GP FOR STATE TAX W.P.NO: 24100 OF 2021 Between: IV/s. Aryamitra Projects, Plot No.203, Block A, Sector 4,Alkapuri Township, Neckna'pur, Manikonda, Hyderabad 500 036. Telangana. Represented by one of its Partners Sri. Venkata Sreenivasulu Posa ...'ET'T'ONER AND

1. Appellate Joint Commissioner (ST), Hyderabad Rural Division, 5th Floor, C.t.Complex, tr,4.J.Road, Opp Gandhi Bhavan, Nampally, Hyderabad

2. Commeriial Tax Officer, Ra.jendra Nagar-ll ctrcle, Saroornagar Division, 3rd

3. State of Telangana, Represented by its Princrpal Secrelary to Revenue (CT), Floor, M4 Block, Manoranjan Complex, Nampally, Hyderabad. Secretariat, Saifabad, Hyderabad. ...RESPONOENTS Petition under Article 226 of the Constitution of Indra praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to i) issue a writ, order or direction one more in the nature of MANDAMUS declaring the Telangana Tax On Entry Of Goods lnto Local Areas Act, 2OO'l passed in violation of articles 14, 301 and 304(a) as Ultra Vires the Constitution and void ab rnitio and ii) Declare the impugned order passed by the 1st respondent vide ADC order No.3B0 dated 25-02-2021 (into which the assessment order vide A.O.No.8039 dated 19-02-2019 passed by 2nd respondent has merged) confirming levy of entry tax as illegal, without jurisdiction and set aside the same and iii) Declare the assessment order vide A.O.No.8039 dated 19-02-2019 passed by the 2nd respondent levying entry tax as illegal, arbitrary without jurisdiction and set aside the same. t1 Alternative P taYet.- i) ii) To declare the impugned order vide ADC rlr ler No.3B0 dated 25- 02 2021 (into which the assessment or,l: viCe A.O. No.8039 daled 19-02-2019 passed by the 2nd re,sr rndent has merged) passed contrary to principles of natural jLst le and also contrary to section 3(2) of the Telangana Tax On En r z of Goods lnto Local Are as Act, 2001 and:in vtolation of articles i , , 19(1)(g). 265, 3O0A of the Constitution and sectron 1g of tl ( Constitution (101st Anrendment) Act, 2016 as arbitrary, illegal ,r, thout jurisdiction and set aside the same. and also declare the assessment order vide lr t.8039 dated 19-02- 2019 passed by the 2nd respondent as irl ,gal arbitrary without jurisdiction and set aside the same. lA NO: 1 OF 2021 Petrtion under Sectron 151 CPC praying that in the c r )umstances stated in the affidavit filed in support of the petition, the High Court nr ry be pleased to stay all further proceedings including stay of collection of he disputed tax of Rs.1,41,971 (35 per cent of the disputed tax is already pair r rll the disposal of the above petition. Counsel for the Petitioner: SRI S.R.R.VISWANATH Counsel for the Respondents: SRI T.CHAITANYA KIRAN, I Gp FOR SRI SWAROOP OORILLA, SPL. GP FCI. STATE TAX W.P.NO: 13082 OF 2022 Between: S.Shailender Sigh, H,No.2-3-100/C, Boiwada, 505001 , Karrmnagar Kanr; r Road. Karimnagar- AND ...PETITIONER

1. The Deputy Commercial Tax Officer, O/o_ The Comme-, ial Tax Officer, ^ Karimnagar-2 circle,3rd Floor, NGO purlding Mankanrrr rthota. Karimnagar 2. State of Telangana, Represented by its prin-ipal Secret ry to Revenue(dT), Secretariat, Saifabad, Hyderabad. ,..RESPONDENTS l5 Petition under Article 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to. i) issue a writ, order or dtrection one more in the nature of TMANDAMUS declaring the Telangana Tax On Entry Of Goods lnto Local Areas Act,20O'1 passed in violation of Articles 14,301 and 304(a) as Ultra Vires the Constitution and:void ab in initio and ii) Declare the assessment order vie A.O.No 2303 dated 2610212022 (Ex.P1 ) passed by the 1st respondent levying entry tax in violation of a(icles 14,19(g), 21 ,2a5, 246,265 and 300-4 and section 19 of the CAA, 2016 as illegal, arbitrary without jurisdiction and set aside the lA NO: 1 OF 2022 Petition under section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High court may be pleased to stay all further proceedings including stay of collection of the disputed tax OF Rs.6,O'1 .875 pending, disposal of the Writ Petition. Counsel for the Petitioner: SRI S.N.SREEDEVI Counsel for the Respondents: SRI T.CHAITANYA KIRAN' AGP FOR SRI SWAROOP OORILLA, SPL. GP FOR STATE TAX W.P.NO: 15626 OF 2022 Between: I\,4/s. Vintaoe Coffee Private Limited, 2O2, Oxford Plaza, No' 9-1-'129 1, SD Road SecJnderabad- 500003, Represented by its Managing Director Sri Tati Balakrishna ...PETraoNER AND

1. The Assistant Commissioner (ST), MG Road - SD Road Circle, Begumpet Division,6-3-789, 4th Floor Pavarii Prestige' Ameerpet, Hyderabad500 016' 2. The Staie of Telangana, Represented by its Principal Secretary to Revenue (CT). Secretariat, Saifabad, Hyderabad. ...RESPONDENTS l6 Petition under Article 226 of lhe Constitution of lnc i r praying that in the circumstances stated in the affidavit filed therewith, the r-ligh Court may be pleased to. i) issue a writ, order or directton one more in the n, ture of l\,4ANDAtr/US ii) dcclaring the Telangana Tax On Entry Of Goods nto Local Areas Act, 2001 passed in violation of articles 14, 301 and :Jt , (a) as Ultra Vrres the Constitution 1 and void ab initio. and issue a wrrt. order or direction one mote in the rr ture of MANDAI\,4US declaring the Act 26 of 2017 daled 211212017 ar r act to f urther amend Telangana Value Added Tax Act, 2005 (since re; -.aled) in so far as it provides for longer period of limitation for mak ng assessment and passed in violation of articles 245, 246, section - I of the Constitution (1Ol st Amendment) Act, 2016 as ultra vires the Orrr stitution and invalid iii) Declare the impugned order passed by the 1st re .. tondent vide AO.No. 1 1 36 daied 0110212022 confrrmrng levy of entry I :x as illegal, without jurisdiction and set aside the same. and iv) Pass such other order or orders as are deemt-'cl fit and proper in the facts and circumstances of the case and do justicr. Alternative Prayer.- In case this Honorable Cou 1 finds the Telanga na Tax on Entry of Goods into Local Areas Act, 20, 1 and the Act 26 of 2017 daled 211212017 co nstitutionally valid, with rtmost reverence it is prayed to i) declare the impugned order vide AO. No.' 36 dated O1lO2l2O22 passed contrary to section 3(2) of the Tela I ;ana Tax On Entry of Goods lnto Local Areas Act, 2001 and in / :lation of articles 14, 19(tXg), 265, 3004 of the Constitution ;r d sectjon 19 of the Constitution (101st Amendment) Act, 20 as arbitrary, illegat without jurisdiction and set aside the same. lA NO: 1 OF 2022 Petition under Section 151 cPC praying that in the r i :umstances stated in the affidavit filed in support of the petition, the High court rr ry be pleased to stay all further proceedings including stay of collection of the disputed tax of Rs.9,'18,000 till the disposal of the above petition. Counsel for the Petitioner: SRI S.N.SREEDEVI Counsel for the Respondents: SRI T.CHAITANYA KIRAN, AGp FOR SRI SWAROOP OORILLA, SPL. GP FOR STATE TAX The Court made the following: COMMON ORDER IN THE HIGII COURT FOR'IIIE STATE OF f iLAI-GANA AT HYDERABAD TIIE IIO\OUITABLE SRI JUSTICI' P.SA J\ ] KOSHY ANT) .I't{T, tIO\OURABLL, SRI JUSTICE NARSI \G RAO NANI)IKONDA lVrit Petition Nos.2208l 2201t2 of 2018 10578 , 20t9 8375 20549 of 2020 4029 4030 1071 21012 24100 ot 202l 13082 and 15626 of2022 I Dated: 03.02.2026 \\'.P.No.2208 I of 2018: Betrveen: M/s.lntrend I lonrcs Pvt.l-td., 8-3-978r3, Road No.2, 301 Nallamada Aparlrnents, Srinagar Colony, Hyderabad, Telangana. Rep br t'ne ol'lr\ Direclors Sri Kota Reddv Veerappareddy. AND Assistant Comnrssioner (ST), Srinagar Colonr' ()r'cle, 5'r' Floor, "ts" Illock. Ma-vur KLrshal Complex, Ilesides Chermrs. Abids, IIyd -500 001 & another . . . Petitioner Respondents CONIN{ON ORDER Q:ar Ilon'ble Sri Justice P.Sam k s t1,) Heard Mr.S.R.R.Visr.vanath, leamed corr sel for the petitioners and Mr.T.Chaitanya Kiran, learr:d Assistant 2 Government Plcader representing Mr.Sw'atoop Oorilla, Iearned Spccial (ior emment Pleader fbr State 'l'ax. l)crused thc record -l'hc

2. prcscrrt is the u'rit petition u hich has been filed assailing thc ordcr ol'assessment passed by the Comnrercial 'l'ax Departrnent Rcspondent No.I levying tax under rhe 'felangana Iax on Entrv ol'Coods into Local Areas Act. 200 t on the so callcd inrlrorlcd notil're(l goods irrto the State olTelangana

3. ['hc impugned order of assessment has bccn challcngecl primarill.' on the ground ol Iirnitation. In a lerv othcl matters, there is this challenqc rnaclc to thc amendment that was blought to the Tclangana Tax on Entry of Goods into Local Areas Act i.e., Act 26 o1' 201 7, rvhcrebv thc pcriod of limitation was enhanccd fi'om 4 ).'cal s to 6 ycars

4. Thc challenge scr 1'ar as the said statutory provision is concerned is no longer res integra as this High Court itself in the case of Sri Sri Engineering lVorks v. Deputy Comnissioncrt has ' (zozz) roq csrR sr{rs) 3 dcclared thc .\ct l(r o1' l0I 7 enhancing the lir.nitn i . I firrnr .1 1'ears to 6 years to bc unconstitutional. 'l-hcrcfbre, thc : r I cliallcnse to the Act 2(r o1 l0 l7 stands dccidcd in favrrur of as:.r',ee crn the said ground itselt-. \ou conrcs thc question as to \\.hct I j thc impusned assessment ordcr in all thcsc batch of- I2 urit petitrrr s arc barrcd by lirnitation undt.r tlrc un-antenclcd Act ol- 2001. I I r details of- the impugned orclcrs rrndcr challenqc. the assessrncnl I :riocl involved in cach of tlrc u rit petitions, thc pcriod orr u hich rii, fbtrr (4) ycars tirne is conrin-lt to an cnd and also tl'rc actual d.t, on which thc impugned assessnrent orders has been passed is f r conven lence sake ref'lected in a tabu lar lorm hcrein uncler S.No W.P.No F inuncie l )cars (tax period) hnirugnecl ( ) r(l(-'r s'hcther Appellate aLrthority's ordcr- (AAO) or Original Assessrnent ordcr (OA) l I i I l i 1 2 2208t20t8 20t3-t4 22082t2(.)18 20l-l-t4 OA OA De tails of ASSF.S.SlltrNlORDtrR OI{IGINAL Date of the Asscssnrent Order Timc barred or not Last dlt -' tirr perssinl assessrn i I o rder 3 t.03..1( r l

28.05.2018 Time b arrcd -do-

31.03..r( J 2 8.05.201 8 4 I 05 ?3 ',l0l 9 2012-[ oA

31.0i.2017 05.12.201s -do - 8t;: l0l0 2012- l.r AAo I1 03.2017 2_t.0i.20 rs -do - 20519 to20 i2012-ti -101e 20l t 10 1.2- l l AAO l AAO 16rr) 1{)3 t l0li- l-l .\:\o r1 tOII l0l2-ll AAO ..il 0i.2017 t9.05.20ts it 0i.20t7 i26.10.20r s ir0l.20rE i1.01.20t7 r') r0 r\ 116

26. I 0.101 s i-do. -dt,- -do- -do- l I I- I 2101). 20)t 1l9 I ro r+r 00'202 I '-1 ']l.ios::uz: [r 20 I l- I.l o i1.03.2017 I 9.02.20 t 9 -do- 2013-l 1 AAO

3103.2018 I 9.02.20 t 9 -d o- OA r. 20171 J unc. -np )ot7 3t.07 .202r 26 01 t0ll -do- 156t6,102t i2016-17 toA 3t.03.2021 0 t .02.2011 -do- l -+ ) 6 -l t t I i I i ; 'l'he plain perusal ol albresaid tabular form indicating the

5. tax periotl, the last date by u'hich the assessment ordel could had bccn filcd and thc actual date on ri'htch the assessment order had bcen passcd rr ould clearll, shorv that in all these cases, the ordcr of assessment has beeu passed beyond the period of four years, as has been stipulatcd under Section 6 of the Telangana Tax on [:ntry of Goods into Local Areas Act, 2001 and also the period i.e., prescribed under the Telangana State VAT Act. Sections 2l(3) and 5 2l (:l) both tlie statutcs clcarlv provirle the pcriod oi' tritlliorr to tltc lou r ycars

6. f his I ligh Courr irr thc lcccnt past lll it batch oI rvrit petitions. thc lead case bcen \\'.I'}.No.2.112t ol20-l(, rncl batch lirlc its order dated 26.04.2014 had cxtcrrsivcly dealt ri i I thc said issuc ol Iimitation to be fbur (4) years and the impugnerl r .dcr.s in all the batch rnattcrs to have been issued bcyond the pc ird of fbur (4) years and the batch of ri,r'it petilions stood allorved. liiven thc lhct that we have already taken a sirnilar vierv in idcnt r t[ set ot't'acts, we do not find any good ground macle out by thc rc; onclents in not accepting the said vicri'taken bi this Bench in the fbrcsaitl batch of matters. In the prescnt onc also thc actual clt:t r ls in all tltese batch of 12 wlit pctitions also ale identical in narrr so far as the dates and period of lirnitarion is conccrned

7. ln view of the samc, rve arc inclincd to ii ow the instant batch of writ petitions as well. All the impugned or crs referred to in the table reproduced above in the respective wrir ,ctitions stands hereby set aside holding them to bc barred by limirat )n- 6 'l'he writ pctitions accordingly, sl.and allowed

8. C'onsccltrciril r. r.n isi. cllnncoLrs pctitions l)cntlill!,, il an1, shall .1 ,,16 6lLrscd. - rcri shall bc nrt ortlcl its to co\t5 SD/- M. OSMAN ALI BAIG ASSISTANT REGISTRAR //TRUE COPY// SECTION OFFICER -C^ir9l^e, "Oirli.". The Assistant Cornmissioner (ST), Srinagar Colony circle' 5th Floor' B Block' Vrrrr (rtnui Qernplcx, Besrdcs Chermis, Abrds Hyderabad 500 001' ti-r".iErl,,i"rl s.,ri.i.v'to ncuenue (cr), Secretariai' saifabad' Hyderabad State ol Telarrgarla. "Comnrrssioner of State Tax, Hydergudar- Ashok Nagal ine nis stant ist Ftoor. OtC kakatrya Hotet, Namp€lly,.Hyderabad 500 O05 n'OiO'. T;;C;;;.;ialiax offrcer, Malkajigiri Circle' lV - Block' Manoranjan Comolex, NamPallY HYderabad- ii"- Xtr"rirt" i,j,ni cdmmisironer (ST), Hverabad. Rural Division' 5 floor' d'i C;;;i;;, opp Gandhi Bhavan, Nampallv Hvderabad in" Aiiiituni Comnrissrooer (State Tax), Vah-asthalipuram Circle' i;;.;;,;"tj;; biris orr 3rd rtobr, vanorinjan Compldx' Nampallv' Hvderabad 500 001 ii-r! nt.ittunt Corntltssioner (State Tax)' (Fornrerly known as Commercial i;; ijff"ka, w;rpu.tnv crd*al Crrcle', Nalgonda Division' 1st Railwav Gate, Gadwal. iri"t"*-.i.ial Tax Officer' Ra.;endra Nagar-ll circie iiJfroot, tv14 Blo.k. lrlanoranjan Complex, NamPally, Hvderahad The Deputy Comm,:rcial lr; 6ffi; d/"' ih" cbmme'iial Tax offrcer' ,;ircle, 3rd Floor, NGo Building N4ankammathota' Karimnaqar il;;ffi;? ih; A;;i"ir"t Commissioner (ST), wG Roao - SD Road Crrcle' Begump-eJ oir]ri".,o_5_7e9, +tt] rtoo, pavani prestige, Ameerpet Hyderabad 500 016. o,i. cC b-snt s R R vtswRNATH' Advocate tgP^u-cl o;; aa io Svtr s N SREEDEVI , Advocate Lo-P-u^cf ^ 5;; dc ii snr swnnijoP ooRlLLA, sPL GP FoR sr [oPUC] .Two CD CoPies ' .Saroornagar Dtvision' To 1 2 3 4 5 6 7 8 o 0 11 12 13 14 PSK. GJP dL ,.iri.'= 19 HIGH COURT DATED:0310212026 COMMON ORDER --'l 1 a ,j 26 t8?026 7: * WP.No.22081 of 2018 WRIT PETITION NOS: 22081,22082 OF 2018; 10578 OF 2019; 8375, 20549OF 2020;4029,4:30, 4071, 24072,24100 OF 2021; 13082 AND 156;2I OF 2022 ALLOWING THE WRIT PETITIONS WITHOUT COSTS r* \?'