(Kurian Joseph and R. Banumathi, JJ.)
M/s. Gennex Laboratories Ltd. ______________________ Appellant
v.
The Commercial Tax Officer, Hyderabad & Anr. ______ Respondent(s)
Civil Appeal No. 8765 of 2017 [@ Special Leave Petition (C) No. 19430 of 2015], decided on July 10, 2017
With
Civil Appeal No. 8766 of 2017 [@ Special Leave Petition (C) No. 16651 of 2015]
The Judgement of the Court was delivered by
Kurian Joseph, J.
CIVIL APPEAL NO. 8765 OF 2017 [@ SPECIAL LEAVE PETITION (C) NO. 19430 OF 2015
1. Leave granted.
2. This is a case where the appellant is aggrieved by the order dated 12.09.2014 passed by the High Court in Writ Petition No. 1684 of 2014.
3. In the nature of the order we propose to pass in this case, we have to necessarily refrain ourselves from any discussion on merits. Suffice only to note that, among other things, the High Court has noted the fact that the appellant had not availed the statutory remedy open to them before the Sales Tax Tribunal.
4. In the nature of the dispute, we are of the view that it will be just and equitable to grant that opportunity to the appellant, having heard the learned counsel appearing for the State as well.
5. Accordingly, the appeal is partly allowed. The impugned Judgment of the High Court is set aside. The appellant is granted a period of 30 days to challenge the orders by filing a statutory appeal before the Tribunal. In the event of such an appeal being filed, the same shall be entertained by the Tribunal as having been filed in time.
6. We make it clear that we have not considered the matter on merits and it will be open to both sides to raise all available contentions before the Tribunal.
CIVIL APPEAL NO. 8766 OF 2017 [@ SPECIAL LEAVE PETITION (C) NO. 16651 OF 2015]
7. Leave granted.
8. In view of the Judgment passed in Civil Appeal No. 8765 of 2017 above, the order passed by the Sales Tax Tribunal is set aside. The appeal is restored to the file of Sales Tax Tribunal and the same shall be heard by the Tribunal by consolidating with the appeal that is permitted to be filed by the Judgment passed in Civil Appeal No. 8765 of 2017 above.
9. In view of the above, the appeal is disposed of.
Petition(s) for Special Leave to Appeal (C) No(s). 19430/2015
M/s. Gennex Laboratories Ltd ________________________ Petitioner
v.
Commercial Tax Officer, Hyderabad and Anr _________ Respondent(s)
(For Permission to File Annexures)
With
Slp(C) No. 16651/2015
(For Permission to File Additional Documents)
Date: 10-07-2017 These matters were called on for hearing today.
(Before Kurian Joseph and R. Banumathi, JJ.)
For Petitioner(s) Mr. V. Lakshmikumaran, Adv.
Mr. Aditya Bhattacharya, Adv.
Mr. Victer Das, Adv.
Ms. Apeksha Mehta, Adv.
Mr. M.P. Devanath, AOR
For Respondent(s) Mr. S. Udaya Kumar Sagar, AOR
Mr. Mrityunjai Singh, Adv.
UPON hearing the counsel the Court made the following
Order
SLP (C) No. 19430 of 2015
10. Leave granted.
11. The appeal is partly allowed in terms of the signed non-reportable Judgment.
12. Pending interlocutory applications, if any, stand disposed of.
SLP(C) No. 16651 of 2015
13. Leave granted.
14. The appeal is disposed of in terms of the signed non-reportable Judgment.
15. Pending interlocutory applications, if any, stand disposed of.
———
