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Datawind Innovations Pvt. Ltd. rep. by its Managing Director v/s State of Telangana, rep. by its Secretary, Information Technology, Electronics & Communications Department & Others


Company & Directors' Information:- ELECTRONICS CORPORATION OF INDIA LIMITED [Active] CIN = U32100TG1967GOI001149

Company & Directors' Information:- L G ELECTRONICS INDIA PRIVATE LIMITED [Active] CIN = U32107DL1997PTC220109

Company & Directors' Information:- T V S ELECTRONICS LIMITED [Dissolved] CIN = U30006TN1986PLC013301

Company & Directors' Information:- U K B ELECTRONICS PRIVATE LIMITED [Active] CIN = U32109DL2004PTC126250

Company & Directors' Information:- INDIA INFORMATION TECHNOLOGY LTD [Active] CIN = U74140DL1992PLC048211

Company & Directors' Information:- M G ELECTRONICS LIMITED [Active] CIN = U74899DL1969PLC005030

Company & Directors' Information:- Q INNOVATIONS PRIVATE LIMITED [Active] CIN = U73100DL2009PTC195676

Company & Directors' Information:- J V ELECTRONICS PVT. LTD. [Active] CIN = U74899DL1973PTC006446

Company & Directors' Information:- L B ELECTRONICS LIMITED [Active] CIN = U32109DL2005PLC134598

Company & Directors' Information:- R R ELECTRONICS PRIVATE LIMITED [Active] CIN = U31908MH2007PTC171298

Company & Directors' Information:- T P COMMUNICATIONS LIMITED [Active] CIN = U22211UP1995PLC019014

Company & Directors' Information:- B AND B ELECTRONICS LIMITED [Active] CIN = U74899DL1984PLC019600

Company & Directors' Information:- B R C ELECTRONICS PRIVATE LIMITED [Active] CIN = U32109DL2005PTC140580

Company & Directors' Information:- A G T ELECTRONICS LIMITED [Active] CIN = U31200TZ1989PLC002336

Company & Directors' Information:- O S ELECTRONICS INDIA PRIVATE LIMITED [Active] CIN = U74900DL2015FTC283969

Company & Directors' Information:- DATAWIND INNOVATIONS PRIVATE LIMITED [Active] CIN = U72900PB2009PTC032583

Company & Directors' Information:- J. C. ELECTRONICS PRIVATE LIMITED [Active] CIN = U51909GJ2010PTC061768

Company & Directors' Information:- A AND M COMMUNICATIONS PRIVATE LIMITED [Strike Off] CIN = U74899DL1993PTC056539

Company & Directors' Information:- S P COMMUNICATIONS PRIVATE LIMITED [Active] CIN = U45100WB1997PTC085372

Company & Directors' Information:- L-3 COMMUNICATIONS INDIA PRIVATE LIMITED [Active] CIN = U31909KA1999PTC025302

Company & Directors' Information:- B & A INNOVATIONS LIMITED [Strike Off] CIN = U29248MP1996PLC010852

Company & Directors' Information:- R A ELECTRONICS PRIVATE LIMITED [Active] CIN = U29308GJ1991PTC016804

Company & Directors' Information:- G S C ELECTRONICS PRIVATE LTD. [Active] CIN = U74899DL1987PTC029325

Company & Directors' Information:- J N J ELECTRONICS LIMITED [Active] CIN = U32101DL2005PLC142345

Company & Directors' Information:- P U COMMUNICATIONS PRIVATE LIMITED [Active] CIN = U74899DL1995PTC070141

Company & Directors' Information:- S N ELECTRONICS PRIVATE LIMITED [Active] CIN = U32101AS1999PTC005696

Company & Directors' Information:- A D ELECTRONICS PRIVATE LIMITED [Amalgamated] CIN = U31200MH1996PTC104103

Company & Directors' Information:- R AND S (INDIA) ELECTRONICS PRIVATE LIMITED [Active] CIN = U29299MH2000PTC128688

Company & Directors' Information:- J. P. COMMUNICATIONS PRIVATE LIMITED [Strike Off] CIN = U51395UP1998PTC024022

Company & Directors' Information:- ELECTRONICS LTD [Under Liquidation] CIN = U32201DL1945PLC000866

Company & Directors' Information:- S R COMMUNICATIONS PRIVATE LIMITED [Active] CIN = U72900DL2000PTC106970

Company & Directors' Information:- M G COMMUNICATIONS PRIVATE LTD [Converted to LLP] CIN = U74899DL1986PTC023568

Company & Directors' Information:- H R ELECTRONICS PRIVATE LIMITED [Active] CIN = U51395DL2000PTC107829

Company & Directors' Information:- C M R ELECTRONICS PRIVATE LIMITED [Amalgamated] CIN = U72211WB1979PTC032091

Company & Directors' Information:- TELANGANA COMMUNICATIONS PRIVATE LIMITED [Active] CIN = U51100TG2008PTC059386

Company & Directors' Information:- P R ELECTRONICS PRIVATE LIMITED [Strike Off] CIN = U31900KA1991PTC011572

Company & Directors' Information:- K V N ELECTRONICS PRIVATE LIMITED [Active] CIN = U74899DL1995PTC074002

Company & Directors' Information:- M. R. ELECTRONICS PRIVATE LIMITED [Active] CIN = U32109DL2008PTC185335

Company & Directors' Information:- L K ELECTRONICS PRIVATE LIMITED [Active] CIN = U32109DL2006PTC144509

Company & Directors' Information:- S G S ELECTRONICS AND COMMUNICATIONS PRIVATE LIMITED [Strike Off] CIN = U32101TN1999PTC042931

Company & Directors' Information:- K V ELECTRONICS PVT LTD [Strike Off] CIN = U32107TG1986PTC006103

Company & Directors' Information:- A AND N ELECTRONICS PRIVATE LIMITED [Active] CIN = U32109DL2006PTC144588

Company & Directors' Information:- S N A ELECTRONICS PRIVATE LIMITED [Active] CIN = U32204DL2009PTC188412

Company & Directors' Information:- N U ELECTRONICS PVT LTD [Strike Off] CIN = U99999MH1981PTC025048

Company & Directors' Information:- H B ELECTRONICS PRIVATE LIMITED [Active] CIN = U32201GJ1988PTC010345

Company & Directors' Information:- S N COMMUNICATIONS PRIVATE LIMITED [Converted to LLP] CIN = U72900DL2002PTC118175

Company & Directors' Information:- S M I C ELECTRONICS PRIVATE LIMITED [Strike Off] CIN = U51909DL2009PTC193590

Company & Directors' Information:- M M ELECTRONICS PRIVATE LIMITED [Active] CIN = U74899DL1987PTC030129

Company & Directors' Information:- D M ELECTRONICS PRIVATE LIMITED [Active] CIN = U31909DL1997PTC087620

Company & Directors' Information:- S S INNOVATIONS (INDIA) PRIVATE LIMITED [Strike Off] CIN = U31909DL1998PTC096372

Company & Directors' Information:- M. A. ELECTRONICS PRIVATE LIMITED [Active] CIN = U40101WB2007PTC121034

Company & Directors' Information:- D S ELECTRONICS PRIVATE LIMITED [Active] CIN = U32109DL2004PTC126986

Company & Directors' Information:- B E COMMUNICATIONS PRIVATE LIMITED [Active] CIN = U64204WB2007PTC117516

Company & Directors' Information:- S S G ELECTRONICS PRIVATE LIMITED [Active] CIN = U31909DL1998PTC092657

Company & Directors' Information:- R S M ELECTRONICS PRIVATE LIMITED [Strike Off] CIN = U33111TN1987PTC014843

Company & Directors' Information:- C. G. ELECTRONICS PRIVATE LIMITED [Strike Off] CIN = U52334UP1992PTC014453

Company & Directors' Information:- S G ELECTRONICS PVT LTD [Strike Off] CIN = U31909WB1992PTC055977

Company & Directors' Information:- C S R ELECTRONICS PRIVATE LIMITED [Active] CIN = U32101DL1983PTC017212

Company & Directors' Information:- C. ELECTRONICS PVT. LTD. [Under Liquidation] CIN = U51433WB1991PTC052848

Company & Directors' Information:- V B ELECTRONICS PVT LTD [Active] CIN = U29308GJ1982PTC005087

Company & Directors' Information:- R G M ELECTRONICS PRIVATE LIMITED [Active] CIN = U32109DL1998PTC096022

Company & Directors' Information:- N E B ELECTRONICS PRIVATE LIMITED [Under Liquidation] CIN = U32300MH2004PTC145675

Company & Directors' Information:- TELANGANA COMMUNICATIONS PRIVATE LIMITED [Active] CIN = U64200TG2008PTC059386

Company & Directors' Information:- H D ELECTRONICS PRIVATE LIMITED [Strike Off] CIN = U29308WB2008PTC121476

Company & Directors' Information:- A G ELECTRONICS PRIVATE LIMITED [Active] CIN = U32109WB2007PTC116846

Company & Directors' Information:- V M K ELECTRONICS PRIVATE LIMITED. [Active] CIN = U31908DL2007PTC162969

Company & Directors' Information:- S A COMMUNICATIONS PRIVATE LIMITED [Active] CIN = U64204MH2020PTC343477

Company & Directors' Information:- C H C INFORMATION TECHNOLOGY LIMITED [Strike Off] CIN = U72200WB2001PLC093126

Company & Directors' Information:- N AND M COMMUNICATIONS PRIVATE LIMITED [Strike Off] CIN = U92112MH1996PTC102814

Company & Directors' Information:- B. T. ELECTRONICS PRIVATE LIMITED [Strike Off] CIN = U29309TG1998PTC030240

Company & Directors' Information:- ELECTRONICS (INDIA) PVT LTD [Active] CIN = U29306WB1991PTC053380

Company & Directors' Information:- S N J ELECTRONICS PRIVATE LIMITED [Active] CIN = U32305DL2004PTC131140

Company & Directors' Information:- C K ELECTRONICS PRIVATE LIMITED [Strike Off] CIN = U30007CH1999PTC023193

Company & Directors' Information:- E 6 COMMUNICATIONS PRIVATE LIMITED [Strike Off] CIN = U74899DL1986PTC024856

Company & Directors' Information:- A K G ELECTRONICS PRIVATE LTD [Strike Off] CIN = U31909DL1984PTC017616

Company & Directors' Information:- S L ELECTRONICS PRIVATE LIMITED [Active] CIN = U74899DL1984PTC019260

Company & Directors' Information:- H B S A ELECTRONICS PRIVATE LIMITED [Active] CIN = U29309PB1995PTC017227

Company & Directors' Information:- A A ELECTRONICS PRIVATE LIMITED [Active] CIN = U74899DL1988PTC031562

Company & Directors' Information:- R K G ELECTRONICS PRIVATE LIMITED [Active] CIN = U29191DL1996PTC075531

Company & Directors' Information:- B N B COMMUNICATIONS PRIVATE LIMITED [Active] CIN = U30009DL1996PTC081267

Company & Directors' Information:- H K ELECTRONICS PRIVATE LIMITED [Converted to LLP] CIN = U32200MH1992PTC067704

Company & Directors' Information:- A K INNOVATIONS PRIVATE LIMITED [Active] CIN = U74994WB2002PTC094631

Company & Directors' Information:- S M C ELECTRONICS PRIVATE LIMITED [Active] CIN = U29248UR2015PTC001680

Company & Directors' Information:- D V G ELECTRONICS PRIVATE LIMITED [Strike Off] CIN = U40300UP2015PTC072080

Company & Directors' Information:- E K ELECTRONICS PRIVATE LIMITED [Active] CIN = U31900PN2010PTC135750

Company & Directors' Information:- V R INFORMATION TECHNOLOGY PRIVATE LIMITED [Active] CIN = U72900MH2000PTC128632

Company & Directors' Information:- A B ELECTRONICS PRIVATE LIMITED [Strike Off] CIN = U74899DL2000PTC103497

Company & Directors' Information:- L P ELECTRONICS PVT LTD [Strike Off] CIN = U72200WB1980PTC033179

Company & Directors' Information:- K M S ELECTRONICS PVT LTD [Strike Off] CIN = U52335WB1994PTC065698

Company & Directors' Information:- R M ELECTRONICS PVT LTD [Strike Off] CIN = U32109WB1988PTC045429

Company & Directors' Information:- VERSUS COMMUNICATIONS PRIVATE LIMITED [Active] CIN = U74300WB2005PTC103033

Company & Directors' Information:- K. K. INFORMATION TECHNOLOGY PRIVATE LIMITED [Active] CIN = U72200OR2009PTC011100

Company & Directors' Information:- R V ELECTRONICS PRIVATE LIMITED [Strike Off] CIN = U31909PN2003PTC017582

Company & Directors' Information:- P C S L ELECTRONICS PVT LTD [Active] CIN = U51505WB1996PTC077466

Company & Directors' Information:- D V C ELECTRONICS INDIA PRIVATE LIMITED [Strike Off] CIN = U32201DL1996PTC077906

Company & Directors' Information:- K J ELECTRONICS PRIVATE LIMITED [Strike Off] CIN = U29299MH1996PTC099288

Company & Directors' Information:- A P COMMUNICATIONS PRIVATE LIMITED [Active] CIN = U94201DL2001PTC112095

Company & Directors' Information:- B M INNOVATIONS (INDIA) PRIVATE LIMITED [Active] CIN = U74140DL2013PTC248383

Company & Directors' Information:- N V COMMUNICATIONS PRIVATE LIMITED [Strike Off] CIN = U72200DL2005PTC135640

Company & Directors' Information:- K R A ELECTRONICS PRIVATE LIMITED [Strike Off] CIN = U32109DL2005PTC140367

Company & Directors' Information:- A C R ELECTRONICS PRIVATE LIMITED [Active] CIN = U29100KA2013PTC071197

Company & Directors' Information:- N N ELECTRONICS PRIVATE LIMITED [Strike Off] CIN = U74899DL1994PTC058398

Company & Directors' Information:- U V ELECTRONICS PVT LTD [Strike Off] CIN = U29308MP1985PTC002738

Company & Directors' Information:- N C COMMUNICATIONS (INDIA) PRIVATE LIMITED [Strike Off] CIN = U72500DL1996PTC075119

Company & Directors' Information:- S AND S COMMUNICATIONS PRIVATE LIMITED [Strike Off] CIN = U32102KA1991PTC012068

Company & Directors' Information:- INDIA ELECTRONICS LIMITED [Under Liquidation] CIN = U99999RJ1981PLC002349

Company & Directors' Information:- C R ELECTRONICS PRIVATE LIMITED [Strike Off] CIN = U32103MH1979PTC021696

Company & Directors' Information:- A. C. ELECTRONICS PRIVATE LIMITED [Strike Off] CIN = U32100TG1997PTC027030

Company & Directors' Information:- B R B ELECTRONICS PVT LTD [Strike Off] CIN = U31100TG1994PTC018195

Company & Directors' Information:- A K ELECTRONICS PVT LTD [Strike Off] CIN = U00379BR1986PTC002265

Company & Directors' Information:- L AND S ELECTRONICS PRIVATE LIMITED [Active] CIN = U74899DL1980PTC011153

Company & Directors' Information:- U AND I COMMUNICATIONS PRIVATE LIMITED [Under Process of Striking Off] CIN = U74900PN2012PTC144206

Company & Directors' Information:- A S ELECTRONICS PRIVATE LIMITED [Strike Off] CIN = U74899DL1990PTC042519

Company & Directors' Information:- F M S ELECTRONICS PRIVATE LIMITED. [Strike Off] CIN = U32109CH1988PTC008596

Company & Directors' Information:- A M K ELECTRONICS PVT LTD [Active] CIN = U32301CH1980PTC004291

Company & Directors' Information:- K G ELECTRONICS PRIVATE LIMITED [Active] CIN = U74899DL1987PTC027723

Company & Directors' Information:- N & D COMMUNICATIONS PRIVATE LIMITED [Active] CIN = U74900TN2003PTC050717

Company & Directors' Information:- U S ELECTRONICS PVT LTD [Amalgamated] CIN = U32109MH1981PTC024519

Company & Directors' Information:- R C COMMUNICATIONS PVT LTD [Strike Off] CIN = U93090OR2006PTC008788

Company & Directors' Information:- G AND M COMMUNICATIONS PRIVATE LIMITED [Strike Off] CIN = U72900DL2006PTC146926

Company & Directors' Information:- U A ELECTRONICS PRIVATE LIMITED [Strike Off] CIN = U74899DL1997PTC090003

Company & Directors' Information:- D S COMMUNICATIONS PRIVATE LIMITED [Strike Off] CIN = U64202DL2005PTC142556

Company & Directors' Information:- G P ELECTRONICS PVT LTD [Strike Off] CIN = U31103WB1983PTC035762

Company & Directors' Information:- G R ELECTRONICS PVT LTD [Strike Off] CIN = U32101PB1985PTC006219

Company & Directors' Information:- J L ELECTRONICS PRIVATE LIMITED [Strike Off] CIN = U31900KA1995PTC018631

Company & Directors' Information:- S. M. G. ELECTRONICS PRIVATE LIMITED [Strike Off] CIN = U32107DL1986PTC023467

Company & Directors' Information:- I D S ELECTRONICS PRIVATE LIMITED [Strike Off] CIN = U32109DL1995PTC074417

Company & Directors' Information:- P C ELECTRONICS PVT LTD [Strike Off] CIN = U32301CH1994PTC015359

Company & Directors' Information:- S V ELECTRONICS LIMITED [Strike Off] CIN = U29309TG1999PLC031988

Company & Directors' Information:- H P ELECTRONICS PRIVATE LIMITED [Strike Off] CIN = U29100PN2011PTC138672

Company & Directors' Information:- S A I S INFORMATION TECHNOLOGY PRIVATE LIMITED [Active] CIN = U72100TN2010PTC075284

Company & Directors' Information:- O. T. S. COMMUNICATIONS PRIVATE LIMITED [Strike Off] CIN = U93000MH2007PTC169128

Company & Directors' Information:- P T ELECTRONICS PRIVATE LIMITED [Active] CIN = U31909MH1999PTC119296

Company & Directors' Information:- R K D COMMUNICATIONS PRIVATE LIMITED [Active] CIN = U64200MH2011PTC217962

Company & Directors' Information:- S I ELECTRONICS PRIVATE LIMITED [Strike Off] CIN = U74900PN2010PTC136038

Company & Directors' Information:- I. V. ELECTRONICS PRIVATE LIMITED [Strike Off] CIN = U51909MH2011PTC214508

Company & Directors' Information:- R S K INNOVATIONS PRIVATE LIMITED [Strike Off] CIN = U19121TG2014PTC095214

Company & Directors' Information:- D T N COMMUNICATIONS PRIVATE LIMITED [Strike Off] CIN = U64203TN1982PTC009325

Company & Directors' Information:- R N D ELECTRONICS PRIVATE LIMITED [Strike Off] CIN = U74900JK2011PTC003270

Company & Directors' Information:- P B ELECTRONICS PRIVATE LIMITED [Strike Off] CIN = U32109HP1997PTC019625

Company & Directors' Information:- B R I O COMMUNICATIONS PRIVATE LIMITED [Active] CIN = U22300DL2012PTC242469

Company & Directors' Information:- K S K ELECTRONICS PRIVATE LIMITED [Active] CIN = U31101DL2006PTC148357

Company & Directors' Information:- Y P ELECTRONICS PRIVATE LIMITED [Active] CIN = U31401DL2009PTC189107

Company & Directors' Information:- A R ELECTRONICS PRIVATE LTD. [Active] CIN = U74899DL1985PTC022843

Company & Directors' Information:- U P S ELECTRONICS PRIVATE LIMITED [Active] CIN = U74899DL1987PTC027323

Company & Directors' Information:- INDIA X-ON ELECTRONICS PRIVATE LIMITED [Active] CIN = U51909DL2017PTC311261

Company & Directors' Information:- K AND I COMMUNICATIONS PRIVATE LIMITED [Strike Off] CIN = U74999DL2005PTC140331

Company & Directors' Information:- A B J ELECTRONICS PRIVATE LIMITED [Strike Off] CIN = U74999DL2011PTC226921

Company & Directors' Information:- S H INFORMATION TECHNOLOGY PRIVATE LIMITED [Strike Off] CIN = U72200DL2005PTC135610

Company & Directors' Information:- T H ELECTRONICS PRIVATE LIMITED [Strike Off] CIN = U32109DL1996PTC075539

Company & Directors' Information:- U AND U ELECTRONICS PRIVATE LIMITED [Strike Off] CIN = U32109DL2001PTC112361

Company & Directors' Information:- A AND W ELECTRONICS PRIVATE LIMITED [Strike Off] CIN = U32109DL2005PTC139906

Company & Directors' Information:- V N ELECTRONICS PRIVATE LIMITED [Active] CIN = U32200DL2009PTC188507

Company & Directors' Information:- M M M COMMUNICATIONS PRIVATE LIMITED [Strike Off] CIN = U32204DL2007PTC164017

Company & Directors' Information:- J & H ELECTRONICS PRIVATE LIMITED [Active] CIN = U32204DL2015PTC276268

Company & Directors' Information:- B N ELECTRONICS PRIVATE LIMITED [Strike Off] CIN = U32210DL2000PTC107871

Company & Directors' Information:- D W W COMMUNICATIONS PRIVATE LIMTIED [Strike Off] CIN = U64200DL2007PTC169339

Company & Directors' Information:- S D A S INNOVATIONS PRIVATE LIMITED [Active] CIN = U67100AP2011PTC072739

Company & Directors' Information:- P. S. INNOVATIONS PRIVATE LIMITED [Active] CIN = U74999HR2013PTC048587

Company & Directors' Information:- K 2 COMMUNICATIONS PRIVATE LIMITED [Active] CIN = U74300KA2007PTC042842

Company & Directors' Information:- ON ELECTRONICS PRIVATE LIMITED [Active] CIN = U74990KA2009FTC083028

Company & Directors' Information:- K. R. COMMUNICATIONS PRIVATE LIMITED [Active] CIN = U74999GJ2016PTC093336

Company & Directors' Information:- M & M INNOVATIONS PRIVATE LIMITED [Active] CIN = U29100GJ2011PTC065940

Company & Directors' Information:- R S T INNOVATIONS PRIVATE LIMITED [Active] CIN = U51900KL2009PTC023896

Company & Directors' Information:- A. N. COMMUNICATIONS PRIVATE LIMITED [Active] CIN = U74130DL2020PTC372569

Company & Directors' Information:- S V S ELECTRONICS PRIVATE LIMITED [Strike Off] CIN = U32300DL1993PTC053405

Company & Directors' Information:- V R ELECTRONICS PRIVATE LIMITED [Strike Off] CIN = U31101KA1975PTC002784

Company & Directors' Information:- H V M ELECTRONICS PRIVATE LIMITED [Strike Off] CIN = U31200UP1988PTC010212

Company & Directors' Information:- P AND A ELECTRONICS PRIVATE LIMITED [Strike Off] CIN = U32109DL1990PTC040859

Company & Directors' Information:- L P ELECTRONICS PRIVATE LIMITED [Active] CIN = U99999MH1974PTC017722

Company & Directors' Information:- K & K COMMUNICATIONS PRIVATE LIMITED [Strike Off] CIN = U74300TN1995PTC030627

Company & Directors' Information:- S R ELECTRONICS PRIVATE LIMITED [Strike Off] CIN = U99999DL1988PTC034382

Company & Directors' Information:- A. M. ELECTRONICS PVT. LTD. [Strike Off] CIN = U36997WB1981PTC033742

    Writ Petition No. 33875 of 2018

    Decided On, 08 October 2018

    At, In the High Court of Judicature at Hyderabad

    By, THE HONOURABLE MR. JUSTICE RAMESH RANGANATHAN & THE HONOURABLE MRS. JUSTICE KONGARA VIJAYA LAKSHMI

    For the Petitioner: K. Ramakanth Reddy, Advocate. For the Respondents: R1 & R2, J. Anil Kumar, Special S.C. for C.T.(TS), R3, None appeared.



Judgment Text

Ramesh Ranganathan, J.

Heard Sri K.Ramakanth Reddy, learned counsel for the petitioner, and Sri J.Anil Kumar, learned Special Standing Counsel for Commercial Taxes. The present writ petition is filed seeking a mandamus to declare the action of the respondents in freezing the petitioner’s bank account with the HDFC bank in Amritsar and in not granting incentives as per the Electronic Policy, 2016, as promised by the 1st respondent in G.O.Ms.No.70 dated 29.09.2015 and by the Memorandum of Understanding dated 04.02.2016, as arbitrary and illegal.

It is the petitioner’s case that, in terms of G.O.Ms.No.70 dated 29.09.2015, they are entitled to 100% reimbursement/retention of VAT/CST for a period of 10 years from the commencement of operations; pursuant to the said G.O, a Memorandum of Understanding was entered into, between them and the Government of Telangana on 04.02.2016, whereby the State Government agreed to extend all incentives to the petitioner as per the Electronic Hardware Policy and Policy for Mobile Manufacturers; a letter of intent was issued by the Government of Telangana in favour of the petitioner on 04.02.2016 despite which the petitioner’s bank account has been frozen for non-payment of the tax allegedly due from them under the Telangana Value Added Tax Act, 2005 (for short 'the Act'), that too without putting them on notice, and without giving them an opportunity of being heard.

By proceedings in Form Vat 206 dated 11.07.2018, the Commercial Tax Officer, Bowenpally called upon the Manager, HDFC Bank, Amritsar to pay the outstanding amount of Rs.4,42,25,333/-, due and payable by the petitioner towards tax arrears under the Act. The demand notice in Form VAT 206 dated 11.07.2018 was issued by the Commercial Tax Officer in the exercise of his powers under Section 29 of the Act.

While Sri K.Ramakanth Reddy, learned counsel for the petitioner, would contend that the petitioner was not even put on notice of any tax liability, or of their bank account being frozen in terms of Section 29 of the Act and Rule 64 of the Telangana Value Added Tax Rules, 2005 (for short 'the Rules’), Sri J.Anil Kumar, learned Special Standing Counsel for Commercial Taxes, would submit that the tax due and payable by the petitioner is in terms of their monthly returns; and it is only for the amounts admittedly payable by the petitioner, and which they failed to pay, was action taken under Section 29 of the Act for recovery of the said amount.

In order to examine the contention, urged on behalf of the petitioner, that liability to pay tax under the Telangana VAT Act would only arise if an assessment order is passed, it is necessary to refer to certain provisions of the Act. Section 20 of the Act relates to returns and self-assessments and, under Sub-Section (1) thereof, every dealer, registered under Section 17 of the Act, shall submit such return or returns along with proof of payment of tax in such manner, within such time, and to such authority as may be prescribed. Section 20(2) stipulates that if a return has been filed within the prescribed time and the return, so filed, is found to be in order, it shall be accepted as self-assessment subject to adjustment of any arithmetical error apparent on the face of the said return. Section 20(4) of the Act stipulates that every dealer shall be deemed to have been assessed to tax based on the return filed by him, if no assessment is made within a period of four years from the date of filing of the return. The assessment under Section 21(1) of the Act is only if the dealer fails to file a return in respect of a tax period. Section 21(4) enables the prescribed authority, based on any information available or on any other basis, to conduct a detailed scrutiny of the accounts of any dealer and, where any assessment as a result of such scrutiny becomes necessary, to make an assessment.

In the present case, the tax which the petitioner has been called upon to pay is only in terms of the monthly returns filed by them, and is not pursuant to an assessment made under Section 21(4) of the Act. As Section 20 prescribes a self-assessment procedure, the petitioner dealer is deemed to have been assessed under Section 20(4) of the Act to tax on the basis of the return filed by them.

It is evident from the table furnished both by Sri J.Anil Kumar, learned Special Standing Counsel for Commercial Taxes, and Sri K.Ramakanth Reddy, learned counsel for the petitioner, that, from the month of June, 2016 till August, 2017, the petitioner has not paid VAT even in terms of the VAT declared as payable in their monthly returns. In terms of Rule 23(1) of the Rules, the return to be filed by a VAT dealer under Section 20 shall be in form VAT 200, and shall be filed within 20 days after the end of the tax period. Rule 24(1) stipulates that the tax declared to be due in Form VAT 200 shall be paid not later than 20 days after the end of the tax period by way of remittance into the Treasury, or by way of online payment, through internet website of the Commercial Tax Department. Since Section 2(36) of the Act defines 'tax period' to mean a calendar month, both the tax return, and the tax due for that particular month, is required to be filed and paid by the 20th of the succeeding month. Admittedly, the petitioner has not paid VAT from June, 2016 onwards. Section 29 of the Act relates to recovery of tax from third parties and reads as under:

'29. Recovery of tax from third parties: (1) The Commissioner or any other authority prescribed may at any time or from time to time, by notice in writing (a copy of which shall be forwarded to the dealer at his last address known to such authority) require any person from whom money is due or may become due to the defaulter, or any person who holds or may subsequently hold money for, or on account of the defaulter, to pay to such authority, either forthwith if the money has become due or is so held, within the time specified in the notice but not before the money becomes due or is held, so much of the money as is sufficient to pay the amount due by the defaulter in respect of arrears of tax, interest, penalty or the whole of the money when it is equal to or less than that amount.

Provided that in case of banks, the amount due to the defaulting dealer includes the amounts payable to the dealers by virtue of the overdraft facility.

(2) The authority prescribed may, at any time, or from time to time, amend or revoke any such notice or extend the time of making any payment in pursuance of the notice.

(3) Any person making any payment in compliance with a notice under this section shall be deemed to have made the payment under the authority of the defaulter and the receipt of the authority prescribed shall constitute a good and sufficient discharge of the liability of such person to the extent of the amount referred to in the receipt.

(4) Any person discharging any liability to the defaulter after receipt of the notice referred to in this section, shall be personally liable to the authority prescribed to the extent of the liability discharged or to the extent of the liability of the defaulter for the amount due under the Act, whichever is les.

(5) Where any person to whom a notice under this section is sent proves to the satisfaction of the authority prescribed that the sum demanded or any part thereof is not due by him to the defaulter or that he does not hold any money for or on account of the dealer, then nothing contained in this Section shall be deemed to require such person to pay the sum demanded or any part thereof, to the authority prescribed.

(6) Where any person to whom a notice under sub-section (1) is sent, fails to pay to the authority prescribed the sum demanded or any part thereof as required in the said notice, such sum shall be recoverable from the such person as if it were an arrear of land revenue due from him.

(7) The provisions of this section shall be without prejudice to any action that may be taken for the recovery of the money due from the dealer.'

The notice required to be given under Section 29(1) is only to the person from whom money is due, or may become due, to the defaulter. As the petitioner is the defaulter under Section 29(1), a notice is required to be given to the person from whom money is due to the petitioner which, in the present case, is the HDFC bank. The notice dated 11.07.2018 is given to the HDFC Bank and, therefore, the requirement of Section 29(1) has been complied with.

Section 29(5) of the Act is applicable only where any person, to whom a notice is sent, proves to the satisfaction of the prescribed authority that the sum demanded, or any part thereof, is not due by him to the defaulter, or that he does not hold any money for or on account of the dealer. Section 29(5) of the Act would apply only to cases where there is no balance in the petitioner’s account with the HDFC Bank, in which event it would have been open to the HDFC bank to inform the Commercial Tax Officer that they are not in a position to make the payment, as referred to in the demand notice, on account of insufficient funds in the petitioner’s account with their bank. Neither Section 29(1) nor Section 29(5) require any notice to be given to the petitioner-defaulter dealer in this regard.

Rule 64 of the Rules deals with the mode of service of orders and notices. It is only in case a notice is required to be given to the petitioner would Rule 64 be attracted. As noted hereinabove, since Section 20 of the Act contemplates a self-assessment procedure, the requirement of Rule 64, for a notice to be given to the dealer, has no application where the tax sought to be recovered is in terms of the monthly returns filed by the petitioner-dealer. Likewise, a notice under Section 29 of the Act is required to be served only on the bank, and not on the petitioner herein. Rule 64 of the Rules has, therefore, no application.

While the action of the respondents in calling upon the bank to make payment of the tax arrears due from the petitioner cannot be faulted, we cannot also lose sight of the fact that the petitioner had, by its letter dated 27.01.2017, sought reimbursement of tax, in terms of G.O.Ms.No.70 dated 29.09.2015, from the Commissioner of Commercial Taxes. Section 40(1) of the Act confers power on the Commissioner to adjust any amount due to be refunded against any tax, penalty and interest outstanding against a VAT dealer. The petitioner claims that it is entitled to reimbursement in terms of G.O.Ms.No.70 dated 29.09.2015, the Memorandum of Understanding entered into thereafter, and the letter of intent issued in their favour.

While G.O.Ms.No.70 dated 29.09.2015 refers only to reimbursement of VAT/CST for a period of 10 years, Clause (VI) of the conditions stipulated therein refers to the obligation to reimburse VAT on a quarterly basis. While Sri J.Anil Kumar, learned Special Standing Counsel for Commercial Taxes, would submit that, since the Memorandum of Understanding was entered into between the Department of Industries/Department of Information Technology and the petitioner, the said Memorandum of Understanding and G.O.Ms.No.70 dated 29.09.2015 would not disable the assessing authority from levying and collecting tax in accordance with law, the fact remains that the incentives, in terms of G.O.Ms.No.70 dated 29.09.2015, were granted to the petitioner by the Government of Telangana; and the tax now sought to be recovered is also by the Government of Telangana albeit by two different Departments. The distinction sought to be made between one Department and the

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other does not merit acceptance in the context of the present case. If, as is contended before us by Sri K.Ramakanth Reddy, learned counsel for the petitioner, the petitioner is entitled for reimbursement of VAT/CST on a quarterly basis, this question, whether the said amount payable to the petitioner in terms of G.O.Ms.No.70 dated 29.09.2015 should be adjusted against the tax arrears due and payable by the petitioner, necessitates examination by the Commissioner under Section 40 of the Act. As the petitioner’s bank account has already been attached under Section 29 of the Act, suffice it to dispose of the Writ Petition permitting the petitioner to submit a detailed representation to the Commissioner under Section 40 of the Act within two weeks from today. The Commissioner shall consider the said representation, and pass orders thereupon within two weeks thereafter. While the attachment of the petitioner’s bank account shall continue till orders are passed by the Commissioner under Section 40 of the Act, the respondents shall also not take any coercive steps, for transfer of the proceeds from the petitioner’s bank account to them, in the meanwhile. Miscellaneous petitions pending, if any, shall stand closed. There shall be no order as to costs.
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