R MILLS v. shH COMMERCIAL TAX OFFICERI

Petition under Article 226 ol lhe 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 particularly one in the nature of Writ of Certiorari quashing the order dated 15-12-2008 passed by the Respondent No.'1 herein demanding APVAT amounting to Rs. 77,34,552l- on information technology services rendred by the petitioners treating it as sale of goods for the years 2005-06 to 2008-09 (UPto 3'1-08-2008) as arbitrary, illegal, without jurisdiction and violative of Article 14 of the Constitution of lndia i i I i I I I I ; I l .=€ l.A. NO: 't OF 2008(WPMP. NO: 37 322 0F 20081 Petition under Section '151 CPC praying that in the : . umstances stated in the affidavit filed in support of the petition, the High Court n i y be pleased to stay all further proceedings pursuant to the orders passed by t e Respondent No.1 dated 15-12-2008 l.A. NO: 2 OF 2008(WPMP. NO: 37323 OF 200 8) Petition under Section 151 CPC praying that tn the c r :umstances stated in the affidavit filed in support of the petition, the High Cou. may be pleased to direct the Respondent No.1 & 2 to keep all the proceedin I , for the subsequent periods in abeyance and not to pass any final order by t ( authorities to avoid multiplicity of litrgation l.A. NO: 1 OF 2009(WVMP. NO: 1356 0F 2009) Between:

1. The Commercial Tax Officer, General Bazar Circle, - yderabad. 2. The Commissioner for Commercial Taxes, Hyderab r i. 3. Government of Andhra Pradesh, thror-igh p ircipal Secretary Government, Revenue Department, Hyderabad. AND ...PETITIOI'II RS/RESPONDENTS 1 2 3 M/s. Softcell Technologies Limited, Jaya [r,4a r I on, 2nd Floor, 126, Sarojini Devi Raod, Secunderabad - 500 OO3, !? rp. by its Direcior Sri D. Venkatesh Commissioner of Customs & Central E<;ise, Hyderabad ll Commissionerate 6th Floor, Kendriya Shulk I hawan, Stadium Road, Basheerbagh, Hyderabad 500 004 Union of India, Through the Secretary, Minist y of Finance, North Block, New Delhi '1 1O 001 . (R2&R3 are not necessary parties in this petili )n) -LB Petition under section '1 51 cPC praying that in the L-i i umstances stated in the affidavit filed in support of the petition, the High Cor-,r may be pleased to vacate the interim stay dt. 2912.2008 granted in WpMp \ ). 31322 in Wp No. 28475t2008 ...PETITIOI'II :RS/RESPONDENTS Counsel for the Petitioner: Ms. ANUSHKA RASTOGI REp SRI. LAKSHMI KUMARAN & SRIt HARAN Counsel for the Respondent No.3: SRI T. CHAITANYA KlRt N AGp REp SRI SWAROOP OORILLA, SPL A( P FOR STATE TAX Counsel for the Respondent Nos. 1,2&4: Ms. B. SApNA RE DDy, Counsel for the Respondent No.5: SRI B. MUKHERJEE, Sr. SC FOR CE lC SC FOR UNION OF I DIA The Court made the following: ORDER w HONOURABLE SRI JUSTICE P.SAM KOSHY AND HON'BLE SRI JUSTICE SUDDALA CHALAPATHI RAO WRIT PETITION NO.28475 OF 2OO8 ORDER: (per Hort'ble Sn JListice P Sarn Koshy) Hear-cl Ms. Anushka IiirsLogi, leatrneci r-'ounsel rcpresenting Mr. Lakshrni Ktrrnaran Srirll-rartrn, lcarne<l counsel lor petitioner record, Mr. T.Chaitzrnya Kiran, Iearned Assistant Governrnent Pleadcr representing Sri Swaroop Oorilla, learncd Spccial Go\.crnn-r(:nt l)lcadcr lbr St:lte Tax, Ms. B.Szrpna Reddy, lcarned Sc'rtror St:rnding Cor-tnse I [or CBIC, and Mr. B.Mukherjec. learned counsel represcnting Union of India.

2. The instant writ petition is llled b1, the petitioner Llnder Article 226 of thc Constitution of Incira praying the Court to rssue a Writ, Order or dircction particularly orle in thc nature ol WRIT OF CtrRTIORARI quashing the order dated 15.12.2OO8 passed by the rcspondenl No.1 hcreir-r demanding AI']VA'I' amounting to Rs.77,34,5521- on u'rfornration tecl]nolo5/ services rende red by thc petirioner treating rt as sale o[ goods lor lhe years 2005-06 to 2008-09 (upto 31.08.2OO8) as arbitrary, illcgal, rvithout jurisdiction and violative ol Artrclc I4 ol the Constitution of lndia and pass such other order'(s) as the Hon'ble Cour[ may dccm lil and proper in the facts and circumstances of the case.

3. Apart lrom challcngc [o uire.s o[ thc provisions of the Andhra Pradesh Valuc Aclded 'I'ax Act, 2005, thc chz'rllenge in the instant 2 -& \rrrr t petition u,as also datcd t5 12 2008, No.r8800 170629 lor 3 r 08.2008). to the Assessment Order in I c,rm VAT 30S, Passed by rcspondent I t.1, rn .llN the ],ears 2O05-06 to .r08.09 (upro .+. Todar', ,,r.l.rcn thc mat(cr is takcn up f:t ltc:rring, Mr. T'Chaila'a Kiran, r.errnecr Assrstant Governmert prL, crer submi*ed that thcre was an identical u,rit petition thzrt r,..,, {llcd for the pr.r, ious asse ssme,l t,ear, vrz.,2OO5-06, uicle Writ I)( I lio. No.3OS of 20o7, which carlc L.lp for con-sidcration bcforc this Iigh OirtrrL on 30.11.2022, rvhi:rcin thc Division Bench of this I i ll) CoLrrr had allog,cd the said \r,r it petrtron in tcrms of the ordel ;rrssr.:d br. tltis Court in Lhc case ol SRI BALAJI FLO[ R MILLS v. shH COMMERCIAL TAX OFFICERI

5. Thcreforr', ir-r ,. ie*. of allo*,rng o[ Writ pctiti.r: . ].3O:l ol 2OO7 datt'd 30' 1120)2 urcler iclenticar sct or facts b' iL i' r.r.rc.r.i I)ir.ision Bench ol this High Cor.rrt, learned counscl for he pctitioner subrnitted that the instant writ petition also is liabF ro bc allou,cd and disposed oi on sirnilar terms.

6. In view o[ the aforesaid factual matrix, morc _r rrticularlv the allor.r'ing of writ Petition N..305 of 2ooz undcr idcntrc rl set of facts, u'c are inclincd to all<>u, Lhc instant u,rit petition also r I terms of the decision ol this Hrgh Court in the case of Sri Batrl i Ftour Mills ' ltt lr) s('( onlinc ,\p I riiT -=F@ ,,/ z I I I i I i I 3 (supra). Nonctheless, the orhcr aspccts of challenge in the insrant rvril petition r.r,'ou]d rcmain opcn to bc 'gitatcd bl. thc petitioner tf at all Lhc necd so arises at a later stage.

7. With r.hese o bst,n,atior.r s. thc rr.islant Writ pctition stands allor,",ecl. Therc shall bc no ordcr as to costs Conscquently, miscellaneous petitions pending, il any, shall stand closed. To, SD/. AHMED ABDULLAH KHAN ASSISTANT REGISTRAR ,/' / .-t \J SECTION OFFICER //TRUE COPY' Hyderabad '1 . The Commercial Tax Officer, General Bazar Circle, Hyderabad. 2. The Commissioner for Commercial Taxes, Hyderabad 3. The Principal Secretary to Government, Revenue Department' T.S, 4. The sCommissioner of Customs & Central Excise, Hyderabad ll Commissionerate 6th Floor, Kendriya Shulk Bhawan, LB Stadium Road, Basheerbagh, Hyderabad 500 004. 5. The Secretary, Union of lndia, Through the Secretary' Minisiry of Finance, 6. One CC to SRl. LAKSHMI KUMARAN & SRIDHARAN, Advocate IOPUC] 7. One CC to Ms B SAPNA REDDY, Sr SC FOR CBIC [OPUC] 8. Two CCs to SPECIAL GP FOR STATE TAX 'High Court for the State of 9. One cC to SRt.' B. MUKHERJEE, SC FOR UNION OF INDIA [OPUC] 10. Two CD Copies Telangana at Hyderabad [OUT] North Block, New Delhi 1 10 001 . B IVI .. LS \-t- $ I l HIGH COURT DATED:0911012025 L:i, 'lil,t 1 .\ i! .\ ./ ORDER WP.No.28475 of 2008 ALLOWING THE WRIT PETITION WITI- OUT COSTS \'b Kw