The High Court · 2025

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 to issue writ of Certiorari or any other appropriate writ, order or orders direction or directions to quash the order of the 3'd Respondent in Appeal No.A/26l08-09/V date 24-10-2008 served on the petitioner on 31-12-2008 l.A. NO: 1 OF 2009(WPMP. NO: 12 OF 2009) 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 grant stay of all further proceedings in pursuance to the notice in Rc No.AC(CT) LTC/08-9 dl 29-12-2OOB issued by the 1st respondent in.pursuance to the rejection of the appeal of the petitioner by the 3'd respondent pending disposal of the wp Counsel for the Petitioner: Ms. VEDULA CHITRALEKHA REP SRI. VEDULA SRINIVAS Counsel for the Respondents: SRI T. CHAITANYA KIRAN, GP FOR COMMERCIAL TAX The Court made the following: ORDER / .I'HE IIONOURABI,E SRI.IUS-I'ICE P.SAM KOSHY AND TIIE HONOURAI}LF] SITI JUSI'ICE SUDDALA CIIALA PATHI R,\O W.P.No.l7 OI. 2009 OI{DliR, (per Ilon'blt Sri Jusrica ['.Sum Ko-sh.r) lleard Ms.Veduta Chitratekha. learned counsel representing Mr.Vcdula Srinivas, learned counsel tbr the pctitioner ar-rd Mr.'l.Chaitanya Kiran, learned counsel appearing lbr respondents. Perused the record.

2. Thc present is Writ Petition is lllccl cliallcnging thc order in Appeal No.A 126108-091, dated 24. 10.2001 issLrc<l by the i'd respondent. i. A perusal of the record reveals that this Court hacl granted intcrinr protection b the petitioncr on 07.0 1.2009 and the sarne is subsisting as on date.

4. l)encling the Writ Petition, the lretitioner cstablishnrent r.vas ref-cmcd to thc National Comlrany I-au, 'l ribunal ( Iirr short "N.C.l-.T'.") under C.P.(lB)No.52/9rl IDtl/201 7. datcd 19.07.20 I 8 and in I.A.No.lll0 o1'20 18. belorc thc Bcnch o1'N.(1.[-.1'.. by Final Ordcr No.i0839 of 2020, datcd 0,1.0i.1020. in claLrsc 7.5(d). tlre N.C.l-.T. held as under': 2 "Upon approval of tliis Resolution Plan by the \Cl,T. all tlucs under thc provisions of all the indirect taxcs. including l,ut not limited to, the Central Excise Act. 1944, the I inancc Act. 1994 (Scrvice Tax), the Custorns r\ct, l9(r], llrc. Ccrrtral Sales Tax Act. 1956, the Goods aurl Scrviccs lax Act. l0l7 and any other indircct tax larvs. including lirxcs. duty, penaltics. intercst, fincs, ccsscs. charges. urrpairl TI)S/TCS(to the extent applicablel. u'hethcr a(hl'llttc(l or not, due or contingcnt, whcther parl ol thc alrorc' urentioncd coutingerrt liability, schcdulcri dues or lt,)t. rvlrcthcr claimed by thc tax authorities or n()t. asscftcd or urrasscrtcd, crystallized or uncrystallisetl. knorvn or r.rnknonn. sscured or unsecured. disputcd or undisputcd. prcscnt or t'uture, in relation to any period prior to thc C' rplcti()n Datc, shall stand extinguisltcd and thc ( orprrratc Dcbtor will not bc liable to pay anv amount against such dernand. Upon approval of the Approved I{csolution Plan by the NCLT, all outstanding Iitigations/ rlcrnantls. asscssments/appellate or other plocecdings. inclutlirrg but not lirnited to any audits, investigations. sclrrch and scizurc, pending in case ol the Coryoratc Dcblor rcllting to the period prior to thc Courpletion Datc, shall starrtl tcnninated and all conscquential liabilitics. if any. rvill stand abated and shall bc oonsidered to be not payablc br tlre (irrporatc Dcbtor. All noliccs proposinp. t) iniliatc rrrrr proccctlings against the Corporate Debtor in rclation (o thc pcrirxl prior to the tlate ol'NCLT order and pcnding on that tlatc. shall be considcred deleted and shall not hc pnriccdcd against. Post the ordcr ol the NCL'I'. no rc- asscssrrcnt' revision or any other procecdings undcr the proi isitrrrs ol'anv of thc inclirect tax larvs should bc irritiaterl trrr the Proccetiirrgs undcr tl.rc prrvisions of arrt of tlrc ;,' 3 \ indircct tax lau,s shoultl bc initiated on tho Corporate Debtor in rclation to the period prior to acquisition of control by tlie Rcsolution Applicant and any consequential tlcurand shallbe considcred non-existing aml as not payablc by the Corporate Debtor. Any proccedings rvl.rich rvere kept in abeyancc in view of insolvency process r)r otlrenvise shall not be revived post the order o1'NCLT." I I I

5. Today, when the matter is taken up tor hearing, learnecl c()r-rnsel tbr the petitioner subnlits that in thc Iight of thc albresaicl orclcr passecl by the N.C. L.T. and as a consequcnce ot' the said orcicr, the implications ol the impugned show causc notice gers crtingr,rished. As of now the grievance ol- thc petitioncr stands rcdresscd and the petitioner would not like to pursue the Writ Petition in the light of the aforesaid order passed by the N.C.l-.1 (r. Learned Standing Counsel for the Department has produced thc countcr that was prcpared by the Deparlmenl and the sanre is takcn on record. 'l'he contention ol the learne(l counsel lbr tltc pctitioner is not disputed by the learned counsel ayrpearing fbr thc Deparlrnent so Iar as the order passed by the N.C.L.'l'. is conccnied

1. In the tight of the orders passed by the N.C.L.'|., this Writ I)ctition stands disposed of. There shall be no order as to costs. 4 .- ('()nsequcnlly, rniscellaneous applications l)ending il any in this Writ l)ctition. shall stand closed. sD/. BHAVANI SWAMY S TANT REGIST To, i/TRUE COPY// SECTION OFFICER \

1. The Assistant Commissioner (Commercial Taxes),LTU, Abids Division Hyderabad

2. The Commissioner of Commercial Taxes Commercial Tax Building Nampally , T.S.,Hyderabad

4. 6 o.

7. The Appellate Deputy Commissione(CT) Secunderabad, Division Hyderabad One CC to SRI VEDULA SRINIVAS, Advocate [OPUC] One CC to SRl. T. CHAITANYA KIRAN, Advocate [OPUC] Two CCs to GP FOR COIMIVERCIAL TAX ,High Court for the State of Telangana at Hyderabad [OUT] Two CD Copies BM LS w HIGH COUIRT DATED:2510912025 . :.1rr S i,i i.: i 3 0 tllll 2025 I \qx,-r..:::? ORDER WP.No.17 of 2009 DISPOSING OF THE WRIT PETITION WITHOUT COSTS \ 0