Andhra Pradesh High Court - Amravati
M/S. Hindustan Shipyard Limited, A ... vs The Assistant Commissioner Ctltu on 14 December, 2020
Bench: C.Praveen Kumar, B Krishna Mohan
(SHOW CAUSE NOTICE BEFORE ADMISSION) IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (SPECIAL ORIGINAL JURISDICTION) MONDAY, THE FOURTEENTH DAY OF DECEMBER TWO THOUSAND AND TWENTY : PRESENT: Ue THE HONOURABLE SRI JUSTICE C.PRAVEEN KUMAR \2 So THE HONOURABLE SRI JUSTICE B KRISHNA MOHAN SOI WRIT PETITION NO: 23731 OF 2020 Between: M/s. Hindustan Shipyard Limited, (A Government of India Enterprise), (A Government of India Enterprise) Gandhigram, Visakhapatnam, Visakhapatnam District. Represented by its Dy. General Manager (F & A) and Authorized Signatory, Mr. S. Anand Kumar. .. Petitioner AND 1. The Assistant Commissioner (CT)(LTU), Visakhapatnam Division, Visakhapatnam. The Deputy Commissioner (CT), Visakhapatnam Division, Visakhapatnam. The State of Andhra Pradesh, Rep. by its Principal Secretary to Government, Revenue (CT-II) Department, Secretariat, Velagapudi, Amaravathi, Guntur Dist., AP. on ...Respondents WHEREAS the Petitioner above named through its Advocate Sri A Sarveswar Row presented this 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 a Writ of Mandamus or any other appropriate writ or order or direction, declaring the Revision order in RC. No 93/2018, AQ, vide D.C. Order No.2973, Dt. 16- 05-2020 (Ex-P1) passed by the 2"4 Respondent, for the tax period 2012-2013 as illegal, arbitrary, without jurisdiction, against the principles of Natural Justice, and contrary to Section 4 (7) (a) and (g) of the Act, and to Rule 17 (1) (e) of the AP VAT Rules, 2005, and consequently declare that the 1% Respondent rightly granted exemptions as per the Rule 17 (1) (e) of the AP VAT Rules, 2005. AND WHEREAS the High Court upon perusing the petition and affidavit filed herein and upon hearing the arguments of Sri A Sarveswar Row, Advocate for the Petitioner, directed issue of notice to the Respondents herein to show cause as to why this WRIT PETITION should not be admitted. You viz: 4. The Assistant Commissioner (CT)(LTU), The Assistant Commissioner (CT)(LTU), Visakhapatnam Division, Visakhapatnam. 2. The Deputy Commissioner (CT), Visakhapatnam Division, Visakhapatnam. 3. The Principal Secretary to Government, Revenue (CT-Il) Department, State of Andhra Pradesh, Secretariat, Velagapudi, Amaravathi, Guntur Dist., A.P. are be and hereby directed to show cause either appearing in person or through an Advocate, as to why in the circumstances set out in the petition and the affidavit filed therewith (copy enclosed) this WRIT PETITION should not be admitted, on or before, 48.01.2021 on which date the case stands posted for hearing. | IA NO: 1 OF 2020 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the writ petition, the High Court may be pleased to grant stay of all further proceedings, pursuant to the Revision order in RC. No 93/2018, AQ, vide D.C. Order No. 2973, Dt. 16-05-2020, passed by the 2" Respondent, for the period 2012-2013, pending disposal of WP No.23731 of 2020, on the file of the High Court. The Court made the following: ORDER:
"Notice before admission.
Heard the learned counsel for the petitioner and the learned Government Pleader for Commercial Taxes and perused the material on record.
As seen from the record, when proceedings similar to the case on hand were issued for the tax period 2011-2012, the petitioner herein filed W.P.No.10462 of 2019, and this Court, by order dated 01.08.2019 in I.A.No.1 of 2019 in W.P.No. 10462 of 2019, granted interim stay subject to the condition that the petitioner deposits 10% of the total tax demanded. Having regard to the above, the present writ petition came to be filed.
Though statute provides for a remedy of appeal against the order impugned, but in view of the orders passed by this Court in W.P.No. 10462 of 2019, and as the case on hand is similar to the one in W.P.No. 10462 of 2019, there shall be interim stay as prayed for, subject to the condition that the petitioner deposits 25% of the total tax demanded on or before 31.01.2021, in default, the interim stay granted shall stand vacated without reference to this Court.
List the matter along with W.P.No.10461 of 2019." Sdi- K. TATA RAO ASSISTANT REGISTRAR [TRUE COPY// wdd lo fn,, For ASSISTANT REGISTRAR To,
4. The Assistant Commissioner (CT)(LTU), The Assistant Commissioner (CT)(LTU), Visakhapatnam Division, Visakhapatnam. The Deputy Commissioner (CT), Visakhapatnam Division, Visakhapatnam. The Principal Secretary to Government, Revenue (CT-II) Department, State of Andhra Pradesh, Secretariat, Velagapudi, Amaravathi, Guntur Dist., A.P. (1 to 3 by RPAD- along with a copy of petition and Affidavit) One CC to Sri. A Sarveswar Row, Advocate [OPUC] Two CCs to GP for Commercial Tax, High Court of AP. [OUT] Two spare copies.
on > DA HIGH COURT CPKJ & BKMJ DATED:14/12/2020 ORDER NOTICE BEFORE ADMISSION WP.No.23731 of 2020 INTERM STAY