Andhra Pradesh High Court - Amravati
M/S. Ram Net Com, vs The Commercial Tax Officer, on 17 March, 2020
Bench: J K Maheshwari, Ninala Jayasurya
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IN THE HIGH COURT OF ANDHRA PRADESH AT AMARA *.1
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TUESDAY, THE SEVENTEENTH DAY OF IVARCH
TWO THOUSAND AND TWENTY
:PRESENT:
THE HONOURABLE THE CHIEF JUSTICE SRI JITENDRA KUMAR MAHESHWARI
AND
THE HONOURABLE SRI JUSTICE NINALA JAYASURYA
WRIT PETITION NO:7384 OF 2020
Between:
M/s. Ram Net Com, D. no 45111, First Floor, Opp. ll Town Police Station, lVluni.cipal
Main Road, Adoni - 518301, Kurnool District, Andhra Pradesh, rep. by its Manager, G.
Vijaykanth
Petitioner
AND
I The Commercial Tax Officer, Circle-I, Sri Krishna Devaraya Colony, Adoni,
Kurnool District, Andhra Pradesh.
2 The State of Andhra Pradesh, rep. by the Secretary to the Government, Revenue
(CT) Department, A.P. Secretariat Buildings, Velagapudi, Guntur District, A.P.
Respondents
Petition under Article 226 of the Constitution of lndia 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
l\4ANDAIVIUS declaring that the action of the First Respondent in passing the impugned
Order of Assessment of Value Added Tax vide his AO no. 197283, dated 31-12-2015
for the Tax Period 2015-'16 to 2017-18 (up to June, 2017), whereby he imposed Tax
u/S. 4(B) of the A.P. Value Added Tax Act, 2005, on the amounts received towards
lnstallation and Activation Charges received at the time of installation of Set Top Boxes
in the premises of the Customers/Subscribers of the Petitioner (on behalf of the MCO)
as required by the Government of lndia to enable them to receive the Cable TV
Services provided by the MCO through the Petitioner, by treating the same as transfer
of right to use the said Set Top Boxes, when the rngredients of the said Section are not
attracted as without authority, without jurisdiction, contrary to law, facts and illegal and
also barred by limitation in so far as it relates to 201 5-16, and consequently set aside
the same
lA 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. 1,16,88,413-00 imposed by the First
Respondent vide the impugned Assessment Order in AO no. 197283, dated
31-12-2019 for the Tax Period 2015-16 to 2017-18 (up to June, 2017), Pending disposal
of WP 7384 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 upon hearing the arguments of Sri G NARENDRA CHETTY
Advocate for the Petitioner, GP FOR COMMERCIAL TAX, for the Respondents, the
Court made the following.
ORDER:
Sri G. Narendra Chetty, counsel for the petitioner.
G.P, Commercial Taxes accepts notice for the respondents and prays for time to fi [e counter-affidavit.
Following the orders passed by the Hon'ble Supreme Court in S.L.P. (Civil) No.6122 of 2016 on 18.04.2016 and 05.07.2016, there witl be an interim stay of further proceedings, subject to the condition that the petitioner deposits 25% of the tax amount with the concerned authorities, withiir a period of six (6) weeks.
List after six weeks.
SD/- M. SURYANADHA REDDY ASSISTANT REGISTITAR //TRUE COPY// For ASSISTA NT REGISTRAR To,
1. The Commercial Tax Officer, Circle-l, Sri Krishna Devaraya Colony, Adoni, Kurnool District, Andhra Pradesh. (by RPAD)
2. The Secretary to the Government, Revenue (CT) Department, A.P. Secretariat Buildings, Velagapudi, Guntur District, A.P. (by RPAD)
3. One CC to SRl. G NARENDRA CHETTY Advocate [OPUC]
4. Two CCs to GP FOR COMMERCIAL TAX (AP), High Court Of Andhra Pradesh IouT]
5. One spare copy Yvk.
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HIGH COURT HCJ & NJSJ DATED:1710312020 ORDER ...:
WP.No.7384 of 2020 t, .
2 B tPB rr:r'
INTERIM DIRECTION
Note : Post after six weeks.