ORDER' (per Hon'ble Sri Justice P.Sam Koshy) Heard VIr. P v. Samuel Vinay Sagar

Petition under Article 226 oI the constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a writ, order or direction more particularly one in the nature of WRIT OF MANDAMUS declaring the Order daled O2lOBl2024 in A R'No' 19 of 2023 passed by the 2nd Respondent in so far as it relates to the Rejection of the Appeal filed by the Petitioner herein against the JC Order No'48 (R.R.No.R1/60t2O22-23 - TIN No.36660175031) on the ground of Non- Prosecution is illegal, arbitrary, and invalid and set aside the same and direct the 2nd Respondent to Restore Appeal in A.R.No. 19 of 2023 to the file of the 2nd Respondent for disposal on merits. lA NO: 2 OF 2025 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 the JC order No. 4g, R. R. No. R1 l6ot2o22-23 Dated. 24.01.2023. lA NO: 1 OF 2025 Petition under Section 151 CPC praying that in the circr.rmstances stated in the affidavit filed in support of the petition, the High Court may be pleased to direct the Respondents herein not to take any coercive steps to recover the disputed tax amount pursuant to the JC order No. 48, R. R. No. R1 l6ot2o22-23 Dated 24.01.2023. counsel for the Petitioner : sRl p.V.sAMUEL vlNAy SAGAR counsel for the Respondents No.1 , gll-T$[s_HANKER SHARMA, AGP FOR FINANCE & PLANNING counser ror the Responde"" -:fi:y$sg?:{3.+if: KTRAN' rep ' The Court made the following: ORDER THE HONOTJRABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE S. CHALAPATHI RAO WRIT PETITION No.22802 OF 2025 ORDER' (per Hon'ble Sri Justice P.Sam Koshy) Heard VIr. P. V. Samuel Vinay Sagar, learned counsel for the petitioner; Mr. Ram Shanker Sharma, learned Assistant Government Pleader for Finance and Planning, appearing for respondent No.l and Mr. T. Chaitanya Kiran, learned Assistant Government Pleader representing leamed Special Government Pleader for State Tax, appearing for respondent Nos.2 to 5. Perused the record.

2. The instant is a writ petition which has been filed assailing the order dated 02.08.2024 passed by the Telangana Value Added Tax Appellate Tribunal, Hyderabad (for short, 'the Tribunal') in A.R.No.19 of 2023.

3. Vide the said order dated 02.08.2024, the Tribunal had dismissed the appeal for want of prosecution.

4. Learned counsel for the petitioner, vide Memo dated 07 .08.2025 had brought to the notice of this Bench the Docket Order sheets maintained by the Tribunal in A.R.No.19 of 2023. A perusal 2 of the said proceedings reveals that, on most of the dates rvhen the matter was called, the quorum was not complete or the Department Member of the Tribunal was on leave and therefore, the proceedings Irad been getting adjourned for a considerable period of time. Thereafter, when the quorum was fuIl, there was no intimation given to the petitioner as regards the next date of hearing and the Tribunal does not have a system of issuing notices when the marler is taken up after a considerable period of time. This submission of the learned counsel wa.s the reason why there was no representation for the petitioner when the matter was taken up for hearing by the Tribunal on the three successive dates i.e., on 09.07.2024, 19.07.2024 and

02.08.2024., when the maffer finally got dismissed before the Tribunal. l'herefore, learned counsel prays for restrrration of the appeal so that it could be decided on its own merits in accordance with law, failing which, the petitioner would be rendered remediless.

5. Learned Assistant Government Pleader representing learned Special Government Pleader for state Tax though, does not object the factual narrations made by the learned counsel for the petitioner, nontt{tess, he points out that, as a matter of record, there was in fact no representation for the petitioner on the last three dates i.e., on \ \ \ \ 3

09.07.2024, 19.07.2024 and 02.08.2024. According to the learned Assistant Government Pleader, once when the petitioner had preferred an appeal, it was incumbent upon him to be vigilant enough in ascertaining the dates of hearing on which the appeal would be listed before the Tribunal.

6. Having heard the contentions put forth on either side and upon perusal of the record, we find it more appropriate to extract the Docket order sheet, reflecting the various dates on which the matter was listed before the Tribunal, as under: l) 2) DOCKET SHEET OF ENDORSEMENT PERIOD FROM 22-09 -2023 T O 02-08-2024 22-09-2023: DM is on leave, hence adj. to 13-10-2023 13-10-2023: For hearing call on 13-12-2023. sd/- CHAIRPERSON sd/- CHAIRPERSON 3) 13-12-2023: DM is on leave, hence adj. to 29-01-2024. 4) 29-01-2024: No quorum, hence call on 28-02-2024. sd/- CHAIRPERSON sd/- CHAIRPERSON 5) 28-02-2024: DM is on leave, hence adj. to 0l-04-2024. sd/- CHAIRPERSON 6) 0l-04-2024: DM is on leave, hence adj. to 08-04-2024. I I 4 1: -.. sd/- CI IAIRPERSON 7) 8) 9) 08-04-2024: SR is on leave, hence call on 05-06_2024. sd/- Ch.:AIRPERSON 05-06-2024: DM is on leave, hence adj. to 09_07_2024. Og-07-2024: No representation, call on lg-07-ZOZ4. CHATRPERSS# sd/- CHAIRPERSON l0) 19-07-2024: No representation since several adjoumments. Hence call on 02-08-2024 finally. sd/- CHAIRPERSON I l) 02-08-2024: No representation though several adjournrnents and condition. Hence, the A.R.No.19/2023 is rejected. sd/- CHAIRPERSON

7. From the plain reading of the Docket order sher:t, as reflected in the proceeding paragraphs, it is evidently clear that, for a considerable period of time, the proceedings were being getting adjourned r,vithout any next date of hearing being reflected in the docket order sheet, on ground of the quorum being not complete. In view of the same, there does not seem to be any material to show that the petitioner was aware of the proceedings scheduled on 0g.07.2024,

19.07.2024 and 02.08.2024, when the matter was ultimately dismissed for default. Accordingry, we are of the considered opinion \ \ \ \ 5 that sufficient cause has been explained by the petitioner for his non- appearance before the Tribunal on the final date when the matter got dismissed. Hence, we are inclined to allow the writ petition.

8. Accordingly, the instant appeal is allowed and the order dated

02.08.2024 passed by the Tribunal in A.R.No.I9 of 2023 is set aside/quashed and the maffer is ordered to be restored to its original position. In order to avoid further uncertainty, the petitioner shall appear before the Tribunal on 10.09.2025, for which there would be no necessity for issuance of any fresh notice. Further, the Tribunal is directed to take up the matter on 10.09.2025 and proceed further, in accordance with law. There shall be no order as to costs. Consequently, miscellaneous petitions pending, if any, shall stand closed. /TRUE COPY// SD/.M OFFICER To, 1 . The Finance Secretary State of relangana, Telangana secretariat, Hyderabad

2. The Telangana Value Added rax. Tribunal, opp. Gandhi Bhavan Nampally, Hyderabad Telangana State- 500004 ' I r-' - -

3. The Joint commiss.io191 (QJ),_(Revisional Authority) Hyderabad Rurat Division Hyderabad- S0002g; T'elangana 4- The Deputyloq.qgrcialrax officer, Madhapur-lll circle Gagan Vihar, 1st Floor opp. Gandhi Bhava Nampaily Hyderatiad- soboo+, i"irngjnittrt" 5. The Assistant commig^sqo^qe1(sr), Hyderanagar-1 circle Hyderabad Rural Division Hyderabad- 500028 Tetdngdna Statj I

6. one cc to SRI P.V.SAMUEL vtNAy SAGAR, Advocate. topucl 7. Two ccs to GP FoR FINANCE PLANNING, High court for the state of Telangana. [OUT] i B' one cc to sRr swARoop ooRrLLA, spl.c.p for state Tax. [opUC] 9. Two CD Copies. BSK LS I i I t i ... :,....)j {. t.i (, 02i:crof * :" .:i- i.iF-') . * HIGH COURT DATED:13/0812025 t t ORDER WP.No.22802 of 2025 ALLOWING THE WRIT PETITION WITHOUT COSTS &> b [',