1 IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL Nos.777-778 OF 2016 (Arising out of SLP(C) Nos.15418-15419 of 2013) PRATHISTA INDUSTRIES LTD. APPELLANT(s) VERSUS COMMERCIAL TAX OFFICER, BHONGIR & ANR. RESPONDENT(s) O R D E R Leave granted. Mr. R.P. Bhatt, learned senior counsel for the respondent – State of Telangana has argued the matter in reply to the submissions advanced on behalf of the appellant and has also mooted a suggestion that since the appellant is basing its claim on the strength of an Advance Ruling, it still has an option to prefer an appeal against the order of assessment passed by the authorities under the Central Sales Tax Act, 1956 and this Court may in order to enable the appellant to avail the appellate remedy extend the period of limitation suitably. Considering the nature of controversy and the loss which the parties may suffer due to the delay in deciding the question of law raised in these appeals, we leave the question of law open for decision at appropriate stage
2 and grant leave to the appellant to prefer an appeal against the order of assessment in terms of the relevant statutes. If such appeal is preferred within 30 days from today, it shall be treated to be within time and decided on merits. It shall be open for the appellant to raise all its defences before the appellate authority, which may also be based upon the Advance Ruling which has been rendered in his favour. It is, however, made clear that we are not expressing any opinion on the merits of the matter. The appeal is accordingly disposed of. No costs. .............................J. (SHIVA KIRTI SINGH) .............................J. (R.K. AGRAWAL) NEW DELHI FEBRUARY 02, 2016
3 ITEM NO.7 IN COURT NO.8 SECTION III S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS Petition(s) for Special Leave to Appeal (C) No(s).15418-15419/2013 (Arising out of impugned final judgment and order dated 23/01/2013 in WP Nos. 35355/2012 and 35359/2012 passed by the High Court of A.P. at Hyderabad) PRATHISTA INDUSTRIES LTD. Petitioner(s) VERSUS COMMERCIAL TAX OFFICER, BHONGIR & ANR. Respondent(s) Date : 02/02/2016 These petitions were called on for hearing today. CORAM : HON'BLE MR. JUSTICE SHIVA KIRTI SINGH HON'BLE MR. JUSTICE R.K. AGRAWAL For Petitioner(s) Mr. M. A. Chinnasamy, AOR C. Rubavathi, Adv. Mr. V. Senthil Kumar, Adv. Mr. M. Krishnan, Adv. For Respondent(s) Mr. R.P. Bhatt, Sr. Adv. Mr. S. Udaya Kumar Sagar, Adv. Mr. Krishna Kumar Singh, Adv. Mr. D. Mahesh Babu, AOR UPON hearing the counsel the Court made the following O R D E R Leave granted. The appeals are disposed of in terms of the signed order. (SANJAY KUMAR-I) (JASWINDER KAUR) AR-CUM-PS COURT MASTER (Signed order is placed on the file)
D1IN THE SUPREME COURT OF INDIACIVIL APPELLATE JURISDICTIONCIVIL APPEAL Nos.777-778 OF 2016(Arising out of SLP(C) Nos.15418-15419 of 2013)PRATHISTA INDUSTRIES LTD. APPELLANT(s) VERSUSCOMMERCIAL TAX OFFICER, BHONGIR & ANR. RESPONDENT(s)O R D E R Leave granted. Mr. R.P. Bhatt, learned senior counsel for therespondent ⬠State of Telangana has argued the matter inreply to the submissions advanced on behalf of theappellant and has also mooted a suggestion that since theappellant is basing its claim on the strength of anAdvance Ruling, it still has an option to prefer anappeal against the order of assessment passed by theauthorities under the Central Sales Tax Act, 1956 andthis Court may in order to enable the appellant to availthe appellate remedy extend the period of limitationsuitably. Considering the nature of controversy and the losswhich the parties may suffer due to the delay in decidingthe question of law raised in these appeals, we leave thequestion of law open for decision at appropriate stage2and grant leave to the appellant to prefer an appealagainst the order of assessment in terms of the relevantstatutes. If such appeal is preferred within 30 daysfrom today, it shall be treated to be within time anddecided on merits. It shall be open for the appellant to raise all itsdefences before the appellate authority, which may alsobe based upon the Advance Ruling which has been renderedin his favour. It is, however, made clear that we are not expressingany opinion on the merits of the matter. The appeal is accordingly disposed of. No costs. .............................J. (SHIVA KIRTI SINGH).............................J. (R.K. AGRAWAL)NEW DELHIFEBRUARY 02, 20163ITEM NO.7 IN COURT NO.8 SECTION III S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGSPetition(s) for Special Leave to Appeal (C) No(s).15418-15419/2013(Arising out of impugned final judgment and order dated 23/01/2013in WP Nos. 35355/2012 and 35359/2012 passed by the High Court ofA.P. at Hyderabad)PRATHISTA INDUSTRIES LTD. Petitioner(s) VERSUSCOMMERCIAL TAX OFFICER, BHONGIR & ANR. Respondent(s)Date : 02/02/2016 These petitions were called on for hearing today.CORAM : HON'BLE MR. JUSTICE SHIVA KIRTI SINGH HON'BLE MR. JUSTICE R.K. AGRAWALFor Petitioner(s) Mr. M. A. Chinnasamy, AORC. Rubavathi, Adv.Mr. V. Senthil Kumar, Adv.Mr. M. Krishnan, Adv.
For Respondent(s) Mr. R.P. Bhatt, Sr. Adv.Mr. S. Udaya Kumar Sagar, Adv.Mr. Krishna Kumar Singh, Adv. Mr. D. Mahesh Babu, AOR UPON hearing the counsel the Court made the following O R D E RLeave granted. The appeals are disposed of in terms of the signedorder. (SANJAY KUMAR-I) (JASWINDER KAUR) AR-CUM-PS COURT MASTER(Signed order is placed on the file)
ITEM NO.47 COURT NO.8 SECTION III S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS Petition(s) for Special Leave to Appeal (C) No(s). 15418-15419/2013 (Arising out of impugned final judgment and order dated 23/01/2013 in WP No. 35355/2012 and WP No. 35359/2012 passed by the High Court of A.P. at Hyderabad) PRATHISTA INDUSTRIES LTD. Petitioner(s) VERSUS COMMERCIAL TAX OFFICER, BHONGIR & ANR. Respondent(s) (For final disposal) Date : 19/01/2016 These petitions were called on for hearing today. CORAM : HON'BLE MR. JUSTICE S.A. BOBDE HON'BLE MR. JUSTICE R.K. AGRAWAL For Petitioner(s) Mr. M. A. Chinnasamy,Adv. Mr. C. Rubavathi, Adv. Mr. V. Senthil Kumar, Adv. For Respondent(s) Mr. R.P. Bhatt, Sr. Adv. Mr. S. Udaya Kumar Sagar, Adv. Mr. Krishna Kumar Singh, Adv. Mr. D. Mahesh Babu,Adv. UPON hearing the counsel the Court made the following O R D E R On the request of learned counsel for the petitioner, list the matters after one week. (Meenakshi Kohli) (Jaswinder Kaur) Court Master Court Master
B ITEM NO.47 COURT NO.8 SECTION III S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS Petition(s) for Special Leave to Appeal (C) No(s). 15418-15419/2013 (Arising out of impugned final judgment and order dated 23/01/2013 in WP No. 35355/2012 and WP No. 35359/2012 passed by the High Court of A.P. at Hyderabad) PRATHISTA INDUSTRIES LTD. Petitioner(s) VERSUS COMMERCIAL TAX OFFICER, BHONGIR & ANR. Respondent(s) (For final disposal) Date : 19/01/2016 These petitions were called on for hearing today. CORAM : HON'BLE MR. JUSTICE S.A. BOBDE HON'BLE MR. JUSTICE R.K. AGRAWAL For Petitioner(s) Mr. M. A. Chinnasamy,Adv. Mr. C. Rubavathi, Adv. Mr. V. Senthil Kumar, Adv. For Respondent(s) Mr. R.P. Bhatt, Sr. Adv. Mr. S. Udaya Kumar Sagar, Adv. Mr. Krishna Kumar Singh, Adv. Mr. D. Mahesh Babu,Adv. UPON hearing the counsel the Court made the following O R D E R On the request of learned counsel for the petitioner, list the matters after one week. (Meenakshi Kohli) (Jaswinder Kaur) Court Master Court MasterSignature Not VerifiedDigitally signed byMeenakshi KohliDate: 2016.01.1912:08:02 ISTReason:
ITEM NO.9 COURT NO.4 SECTION III (MM) S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS Petition(s) for Special Leave to Appeal (C) No(s). 15418-15419/2013 (Arising out of impugned final judgment and order dated 23/01/2013 in WP No. 35355/2012,23/01/2013 in WP No. 35359/2012 passed by the High Court Of A.p At Hyderabad) PRATHISTA INDUSTRIES LTD. Petitioner(s) VERSUS COMMERCIAL TAX OFFICER, BHONGIR & ANR. Respondent(s) (with interim relief) (For Final Disposal) Date : 26/08/2014 These petitions were called on for hearing today. CORAM : HON'BLE MR. JUSTICE ANIL R. DAVE HON'BLE MR. JUSTICE UDAY UMESH LALIT For Petitioner(s) Mr. S. R. R. Viswanath, Adv. Mr. M. A. Chinnasamy, Adv. For Respondent(s) Mr. D. Mahesh Babu, Adv. UPON hearing counsel the Court made the following O R D E R List on 23.09.2014. (Jayant Kumar Arora) Sr. P.A. (Sneh Bala Mehra) Assistant Registrar
v ITEM NO.9 COURT NO.4 SECTION III (MM) S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS Petition(s) for Special Leave to Appeal (C) No(s). 15418-15419/2013 (Arising out of impugned final judgment and order dated 23/01/2013 in WP No. 35355/2012,23/01/2013 in WP No. 35359/2012 passed by the High Court Of A.p At Hyderabad) PRATHISTA INDUSTRIES LTD. Petitioner(s) VERSUS COMMERCIAL TAX OFFICER, BHONGIR & ANR. Respondent(s) (with interim relief) (For Final Disposal) Date : 26/08/2014 These petitions were called on for hearing today. CORAM : HON'BLE MR. JUSTICE ANIL R. DAVE HON'BLE MR. JUSTICE UDAY UMESH LALIT For Petitioner(s) Mr. S. R. R. Viswanath, Adv. Mr. M. A. Chinnasamy, Adv. For Respondent(s) Mr. D. Mahesh Babu, Adv. UPON hearing counsel the Court made the following O R D E R List on 23.09.2014. (Jayant Kumar Arora) (Sneh Bala Mehra) Sr. P.A. Assistant RegistrarSignature Not VerifiedDigitally signed byJayant Kumar AroraDate: 2014.08.3011:00:37 ISTReason:
ÒITEM NO.38 COURT NO.11 SECTION III S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGSPetition(s) for Special Leave to Appeal (Civil) No(s).15418-15419/2013(From the judgement and order dated 23/01/2013 in WP No.35355/2012,WPNo.35359/2012 of The HIGH COURT OF A.P AT HYDERABAD)PRATHISTA INDUSTRIES LTD. Petitioner(s) VERSUSCOMMERCIAL TAX OFFICER, BHONGIR & ANR. Respondent(s)(With prayer for interim relief )Date: 03/01/2014 These Petitions were called on for hearing today.CORAM : HON'BLE MR. JUSTICE ANIL R. DAVE HON'BLE MR. JUSTICE DIPAK MISRAFor Petitioner(s) Dr.S.R.Viswanath,adv. Sri Ramamuthy,adv. Mr.S.Muthu Krishnan,adv. Mr. M.A.Chinnasamy,Adv.For Respondent(s) Mr. G.N.Reddy,Adv.(Not present) UPON hearing counsel the Court made the following O R D E R List the matter on 25th March,2014 for final disposal. |(Sushma Bajaj) | |(Sneh Bala Mehra) ||Sr.P.A. | |Assistant Registrar |
LITEM NO.48 COURT NO.13 SECTION III S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGSPetition(s) for Special Leave to Appeal (Civil) No(s).15418-15419/2013PRATHISTA INDUSTRIES LTD. Petitioner(s) VERSUSCOMMERCIAL TAX OFFICER, BHONGIR & ANR. Respondent(s)(With prayer for interim relief)Date: 11/11/2013 These Petitions were called on for hearing today.CORAM : HON'BLE MR. JUSTICE ANIL R. DAVE HON'BLE MR. JUSTICE DIPAK MISRAFor Petitioner(s) Mr. M.A.Chinnasamy, Adv. Mr. S. Muthu Krishnan, Adv.For Respondent(s) Mr. D. Mahesh Babu, Adv. Mr. Amit K. Nain, Adv. Mr. G.N.Reddy, Adv. UPON hearing counsel the Court made the following O R D E R In view of the letter circulated by learned counsel for thepetitioner seeking adjournment, list on 6th December, 2013. It would be open to the petitioner to file additional documents inthe meantime. |(Jayant Kumar Arora) | |(Sneh Bala Mehra) ||Sr. P.A. | |Court Master |
nITEM NO.42 COURT NO.13 SECTION III S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGSPetition(s) for Special Leave to Appeal (C) No(s).15418-15419/2013(From the judgement and order dated 23/01/2013 in WP No.35355/2012,WP No.35359/2012 of The HIGH COURT OF A.P. AT HYDERABAD)PRATHISTA INDUSTRIES LTD. Petitioner(s) VERSUSCOMMERCIAL TAX OFFICER, BHONGIR & ANR. Respondent(s)(With prayer for interim relief)Date: 04/10/2013 These Petitions were called on for hearing today.CORAM : HON'BLE MR. JUSTICE ANIL R. DAVE HON'BLE MR. JUSTICE DIPAK MISRAFor Petitioner(s) Mr. A.T.M. Rangaramanujam,Sr.Adv. Mr. M.A. Chinnasamy,Adv. Mr. S. Muthu Krishnan,Adv. Mr. U. Krishna Kumar,Adv.For Respondent(s) Mr. G.N. Reddy,Adv. UPON hearing counsel the Court made the following O R D E R In view of the letter circulated by the learned counsel for the Petitioner seeking adjournment, list the matters on 11th November, 2013. |(Sarita Purohit) | |(Sneh Bala Mehra) ||Court Master | |Court Master |
\206ITEM NO.50 COURT NO.13 SECTION III S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGSPetition(s) for Special Leave to Appeal (Civil) No(s).15418-15419/2013(From the judgement and order dated 23/01/2013 in WP No.35355/2012,WPNo.35359/2012 of the High Court of A.P at Hyderabad)PRATHISTA INDUSTRIES LTD. Petitioner(s) VERSUSCOMMERCIAL TAX OFFICER, BHONGIR & ANR. Respondent(s)(With prayer for interim relief)Date: 16/09/2013 These Petitions were called on for hearing today.CORAM : HON'BLE MR. JUSTICE ANIL R. DAVE HON'BLE MR. JUSTICE DIPAK MISRAFor Petitioner(s) Mr. M.A. Chinnasamy,Adv. Mr. V. Senthil Kumar,Adv. Mr. K. Krishna Kumar,Adv. Mr. S. Muthu Krishnan,Adv.For Respondent(s) Mr. G.N. Reddy,Adv. Mr. Debojit Borkakati,Adv. Mr. Bala Shivudu M.,Adv. UPON hearing counsel the Court made the following O R D E R In view of the letter circulated by the learned counsel for the Petitioner, list these matters on 4th October, 2013, to enable the Petitioner to file Rejoinder Affidavit. |(Sarita Purohit) | |(Sneh Bala Mehra) ||Court Master | |Court Master |
ÈITEM NO.47 COURT NO.13 SECTION III S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGSPetition(s) for Special Leave to Appeal (Civil) No(s).15418-15419/2013(From the judgement and order dated 23/01/2013 in WP No.35355/2012,WPNo.35359/2012 of The HIGH COURT OF A.P AT HYDERABAD)PRATHISTA INDUSTRIES LTD. Petitioner(s) VERSUSCOMMERCIAL TAX OFFICER, BHONGIR & ANR. Respondent(s)(With prayer for interim relief)Date: 08/08/2013 These Petitions were called on for hearing today.CORAM : HON'BLE MR. JUSTICE ANIL R. DAVE HON'BLE MR. JUSTICE DIPAK MISRAFor Petitioner(s) Mr. M.A.Chinnasamy, Adv. Mr. S. Muthu Krishna, Adv. Mr. K. Krishna Kumar, Adv.For Respondent(s) Mr. B. Debojit, Adv. Mr. G.N.Reddy, Adv. UPON hearing counsel the Court made the following O R D E R In view of the letter circulated by learned counsel for thepetitioner seeking adjournment for filing rejoinder affidavit, list on 16thSeptember, 2013. |(Jayant Kumar Arora) | |(Sneh Bala Mehra) ||Sr. P.A. | |Court Master |
VITEM NO.7 COURT NO.13 SECTION III S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGSPetition(s) for Special Leave to Appeal (Civil) No(s).15418-15419/2013(From the judgement and order dated 23/01/2013 in WP No.35355/2012, WPNo.35359/2012 of The HIGH COURT OF A.P AT HYDERABAD)PRATHISTA INDUSTRIES LTD. Petitioner(s) VERSUSCOMMERCIAL TAX OFFICER, BHONGIR & ANR. Respondent(s)(With prayer for interim relief)Date: 19/07/2013 These Petitions were called on for hearing today.CORAM : HON'BLE MR. JUSTICE ANIL R. DAVE HON'BLE MR. JUSTICE A.K SIKRIFor Petitioner(s) Mr. S. R. Viswanathan, Adv. Mr. Ramamurthi, Adv. Mr. M.A.Chinnasamy, Adv.For Respondent(s) Mr. G.N.Reddy, Adv. Mr. B. Debojit, Adv. Mr. Bala Shivudu M., Adv. Mr. Aadithya, Adv. UPON hearing counsel the Court made the following O R D E R In view of the letter circulated by learned counsel for therespondents seeking adjournment for filing counter affidavit, list onThursday, the 8th of August, 2013. |(Jayant Kumar Arora) | |(Sneh Bala Mehra) ||Sr. P.A. | |Court Master |
rITEM NO.31 COURT NO.14 SECTION III S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGSPetition(s) for Special Leave to Appeal (Civil) No(s).15418-15419/2013(From the judgement and order dated 23/01/2013 in WP No.35355/2012, WPNo.35359/2012 of The HIGH COURT OF A.P AT HYDERABAD)PRATHISTA INDUSTRIES LTD. Petitioner(s) VERSUSCOMMERCIAL TAX OFFICER, BHONGIR & ANR. Respondent(s)(With prayer for interim relief)Date: 03/07/2013 These Petitions were called on for hearing today.CORAM : HON'BLE MR. JUSTICE ANIL R. DAVE HON'BLE MR. JUSTICE A.K SIKRIFor Petitioner(s) Dr. Viswanathan, Adv. Mr. Sree Ramamurthi, Adv. Mr. M.A.Chinnasamy, Adv. Mr. V. Senthil, Adv. Mr. S. Muthukrishnan, Adv.For Respondent(s) UPON hearing counsel the Court made the following O R D E R Issue Notice. Dasti, in addition, is permitted. Petitioner is permitted to serve notice on the standing counsel forthe State of Andhra Pradesh also and proof of the same be filed within twoweeks. List on 19th July, 2013. |(Jayant Kumar Arora) | |(Sneh Bala Mehra) ||Sr. P.A. | |Court Master |
ØITEM NO.21 COURT NO.14 SECTION III S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGSPetition(s) for Special Leave to Appeal (Civil) No(s).15418-15419/2013(From the judgement and order dated 23/01/2013 in WP No.35355/2012, WPNo.35359/2012 of The HIGH COURT OF A.P AT HYDERABAD)PRATHISTA INDUSTRIES LTD. Petitioner(s) VERSUSCOMMERCIAL TAX OFFICER, BHONGIR & ANR. Respondent(s)(With prayer for interim relief)Date: 08/05/2013 These Petitions were called on for hearing today.CORAM : HON'BLE MR. JUSTICE ANIL R. DAVE HON'BLE MR. JUSTICE MADAN B. LOKURFor Petitioner(s) Mr. A.T.M. Ranga Ramanujan, Sr. Adv. Mr. S. R. R.Viswanath, Adv. Mr. M.S. Ramamurthi, Adv. Mr. M.A.Chinnasamy, Adv.For Respondent(s) UPON hearing counsel the Court made the following O R D E R List in the 1st week of July, 2013. |(Jayant Kumar Arora) | |(Usha Sharma) ||Sr. P.A. | |Court Master |