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TMI Blog2024 (1) TMI 620X X X X Extracts X X X X X X X X Extracts X X X X ..... t that an appeal lies against the impugned order before the Appellate Joint Commissioner (ST), Tirupathi. In that view of the matter and also in view of the decision in Assistant Commissioner (CT), Kakinada vs. Glaxo Smith Kline Consumer Health Care Ltd s case (Supra 1) [ 2020 (5) TMI 149 - SUPREME COURT ] wherein the Hon ble Apex Court held that the High Court ought not to have entertained the writ petition when an efficacious and alternative remedy of appeal is available to the petitioner, without expressing any opinion on the merits of the petitioner s case, it is deemed apposite to give liberty to the petitioner to file an appeal against the impugned order. The writ petition is disposed of giving liberty to the petitioner to file an app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ass such other order or orders as the Hon ble Court may deem fit and proper in the circumstance of the case. 2. The petitioner s grievance is that she is the owner of the Godown No. 02, having total capacity of 10000 Mts situated at M/s Jagadish Others Warehouses, Bhanuprakash Nagar, Sitarampet Village, Yerpedu Mandal, Chittoor District. The said godown was used to provide services of storage and warehousing to clients such as Andhra Pradesh State Civil Supplies Corporation Ltd (APSCSCL). The petitioner received monitory consideration as per the agreement for the period between 2017 and 2021 a sum of Rs. 3,59,70,000/-. Later the Regional Vigilance and Enforcement Officer inspected his warehouse and thereafter a show cause notice was issued ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... housing including those of renting and leasing is exempted from tax if such supplies are made to the Government or Government Authority. The APSCSCL is apparently a Government Authority as the Government holds more than 90% on equity shares and therefore, the transaction exempted from tax. Hence the writ petition. 3. The 2nd respondent not filed counter. Learned Government Pleader submitted that he filed counter in similar connected Writ Petition No. 21055 of 2023 and since the factual and legal aspects in both the matters are same, the counter averments in W.P.No. 21055/2023 may be considered in the present writ petition also. 4. Heard Sri Shaik Jeelani Basha, learned counsel for the petitioner and learned Government Pleader for Commercial ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... expressing our opinion on the merits of the petitioner s case, we deem it apposite to give liberty to the petitioner to file an appeal against the impugned order. 9. Accordingly, the writ petition is disposed of giving liberty to the petitioner to file an appeal against the impugned order dated 10.07.2023 passed by the 2nd respondent before the concerned Appellate Authority within four (4) weeks from the date of receipt of a copy of this order, in which case, the Appellate Authority shall admit the appeal and after affording an opportunity of hearing to both parties, pass an appropriate order on merits in accordance with governing law and rules expeditiously. Till the time granted for filing of appeal is over, the respondent authorities sha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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