2026-VIL-669-TEL
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VAT High Court Cases

VAT - Jurisdiction of State Tax Authority - Validity of Tax Demand on Inter-State Works - Petitioner, engaged in execution of works contracts, challenges a tax demand order passed by the State Tax authority on the ground that the demand pertains to works executed in the State of Punjab and not in the State of Telangana, and therefore, the State of Telangana lacks jurisdiction to levy tax on such works – HELD - The respondent authorities have not properly dealt with the aspect of works executed by the Petitioner in the State of Punjab. The impugned order appears to have been passed without verifying whether the turnover claimed by the Petitioner for works executed in Punjab was correct, whether the Petitioner had paid tax against said turnover in Punjab under the VAT law prevailing therein, and more importantly, whether the State of Telangana possessed the jurisdiction to claim tax on transactions executed in another State. These material facts ought to have been considered by the respondent authorities before passing the impugned order, but such consideration is found to be lacking – Further, the impugned order is procedurally defective and unsustainable because the chronology of events demonstrates patent irregularity. The order was uploaded on 27.01.2025 but purportedly signed on 29.01.2025, which is temporally impossible and indicates the order was issued clandestinely without proper service or dispatch to the Petitioner - The impugned order is set aside and leaves it open for the authorities to take appropriate recourse in accordance with law - The Writ Petition is allowed
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