Andhra Pradesh High Court - Amravati
M/S. B.M.R. Industries Pvt. Ltd., vs The Commercial Tax Officer Fac, on 19 March, 2021
Bench: U.Durga Prasad Rao, B Krishna Mohan
£ / IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (SPECIAL ORIGINAL JURISDICTION) TUESDAY, THE NINTH DAY OF MARCH TWO THOUSAND AND TWENTY ONE 'PRESENT: THE HONOURABLE SRI JUSTICE U.DURGA PRASAD RAO ~ THE HONOURABLE SRI JUSTICE B. KRISHNA MOHAN ~~ WRIT PETITION NO: 18989 OF 2020 -- Between: M/s. B.M.R. Industries Pvt. Ltd, Survey/Door no. 198/A to 230/2A to DI, 230/3A to FI, Damavaram Village, Dagadarthi Mandal, S.P.S.R. Nellore District, Andhra Pradesh 524240, rep. by its Finance Manager cum Authorized Signatory, M. Raghuram. Petitioner AND 4. The Commercial Tax Officer (FAC), Kavali, Vaddipalem, Kavali 524 201, Nellore District, A.P. 2 The State of Andhra Pradesh, rep. by the Principal Secretary to the Government, Revenue (CT) Department, A.P. Secretariat Building, Velagapudi, Guntur District, A.P. Respondents Petition under Article 226 of the Constitution of India praying that in the circumstances. stated in the affidavit filed therewith, the High Court may be pleased to issue an appropriate Writ, Order or Direction, more particularly in the nature of MANDAMUS declaring that the impugned Assessment Order passed by the First Respondent vide A.O. 205899, dated 30-03-2020, for the Assessment Year 2015-16 CST, imposing Tax on the Direct Export Sales which are exempt from tax u/S. 5(1) of the CST Act, 1956, though covered by all documents, on totally untenable and illegal grounds contrary to S. 5(1) of the CST Act, 1956 and Rule 35(6)(a) of the AP VAT Rules, 2005, and also in violation of Article 286(1)(b) and Article 265 of the Constitution of India, as arbitrary, capricious, without jurisdiction, perverse, contrary to law and evidence on record, unconstitutional and illegal and consequently set aside the same - 1A NO: 1 OF 2020 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to grant stay of collection of the disputed tax of Rs.6,81,44,850-00 imposed by the First Respondent under the impugned Assessment Order AO 205899, dated 30-03-2020, for the Assessment Year 2015-16 under the Central Sales Tax Act, 1956, pending disposal of WP 18989 of 2020, on the file of the High Court. The petition coming on for hearing, upon perusing the Petition and the affidavit _ filed in support thereof and the order of the High Court, dated 21.10.2020, 09.11.2020, 25.11.2020, 30.11.2020, 04.01.2021, 27-01-2021 & 49-02-2021 made herein and upon hearing the arguments of SRI G NARENDRA CHETTY Advocate for the Petitioner and of learned Government Pleader for Commercial Taxes for Respondents, the Court made the following. - ORDER: For filing counter, at request, post on 17.03.2021. Interim order, granted earlier, is extended by six (6) weeks. h Aw TRUE COPY "SECTION OF ICER For ASSISTANT REGISTRAR To, 4. Two CCs to GP for Commercial Taxes, High Court of A.P. [OUT] 2. One CC to SRI G NARENDRA CHETTY Advocate [OPUC] 3. Two spare copies a o tvr _~ ~ HIGH COURT UDPRJ & BKMJ DATED: 029.03.2021 NOTE: post on 17.03.2021 ORDERWP.No.18989 of 2020
EXTENSION OF EARLIER INTERIM ORDER