2022 (10) TMI 915

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.... for the petitioner; Mr. B.Mukherjee, learned counsel for respondents No.1 and 2; Mr. K.Raji Reddy, learned counsel for respondents No.4 and 5; Mr. A.Tulsi Raj Gokul, learned counsel for respondents No.8 to 10; and Mr. M.Sai Chandra Haas, learned counsel for respondent No.11. 2. The present writ petition in the form of public interest litigation was filed by N.Rama Rao, a resident of Wyra Municipality, Khammam District. 3. Reliefs sought for in the writ petition are as under: "a) Declaring the inactions of the 4th and 5^th respondents in not initiating actions against 6th to 11^th respondents in demanding/recovering GST collected from the television subscribers/customers since the year 2017 till date. b) Declaring th....

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....ovisions of the Act, subject to exceeding of turnover beyond Rs.20.00 lakhs per year in respect of registered dealers under the Act. I submit that as per the provisions of section 22 (1) of the said Act, every supplier making taxable supply of goods or services or both in the State of Telangana shall be liable to be registered under the Act, if his aggregate turnover in a financial year exceeds Rs.20.00 lakhs. Thus, if the taxable supply of goods or services or both exceeds the above turnover, such supplier of goods or services or both is liable for registration and liable to pay tax under the Act. 6. While such being the provision of law, I submit that the petitioner during his life time filed applications dated 11.12.2019, 18.12.....

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....nder for kind perusal of this Hon'ble Court. Section 63: Notwithstanding anything to the contrary contained in section 73 or section 74, where a taxable person fails to obtain registration even though liable to do so or whose registration has been cancelled under sub section (2) of section 29 but who was liable to pay tax, the proper officer may proceed to assess the tax liability of such taxable person to the best of his judgment for the relevant tax periods and issue an assessment order within a period of five years from the date specified under section 44 for furnishing of the annual return for the financial year to which the tax not paid relates: Provided that no such assessment order shall be passed without giving....