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Andhra Pradesh High Court - Amravati

M/S Krishna Ganga Spinning Mills Pvt. ... vs State Of Andhra Pradesh on 15 February, 2024

IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAY
(SPECIAL ORIGINAL JURISDICTION)
THURSDAY, THE FIFTEENTH DAY OF JANUARY, _
FWO THOUSAND AND TWENTY FOUR .
-PRESENT:
PHE HONOURABLE SRI JUSTICE RAVINATH TILHARI
ANS
THE HONOURABLE SRI JUSTICE HARINATH NUNEPALLY |

WRIT PETITION NO: 27844 OF 2024
Between: '
M/s Krishna Ganga Spinning Mills Pvi. Lic., Having its registered address at GT
Road, Thimimapuram, Guntur, AP 522233, Represented by is Director Mr. Gorantia
Prudhwi.
. PETITIONER
AND

1. State of Andhra Pradesh, Represented by Principal Secretary, Revenue, OT
Department, Secretariat Buildings, Velagapudl, Amaravall.

2. }he Commissioner of Commercial Taxes, Government of Andhra Pradesh D.
No. 5-59, RK. Spring Valley Apartments, Bandar Road, Cedupugallu Vilage,
Kankipadu Mandal, Vilayawada, Krishna District

S$. The Cornmercial Tax Officer, Chiakaluripel, Chilskaluripet Ho, Chidakaluripeta
~ S22618. ,

4. The Dy. Commeroial Tax Officer, Chdakalurinel, Chilakaluripet Ha,
Ghilakaluripeta ~ 522 618

&. The Dy. Commercial Tax Officar-ll, Chiakalunpel, Chilakalurinet Ho,
Chiakalurineta - §22 676,

:  Respandents

Fetdion under Article 226 of the Constiivion of india praying fhat in fhe
circuimeiances stated in the affidavit fled therewith, the High Court may be pleased
fo Sue an apprapriaie Wri, Direction or Order, particularly ane in the nature of a
writ of mandamus,

a.) Seating aside the imougned Assessment Grder dated 21.03.2070 issued
by the Respondent No. 3 as legal arbitrary, without application of mind
and violative of Rule 64 of AP VAT Rules, 2068.

b.}) Selfing ascie the consequantial imougned Oermand Notice dated
16.08,2021 for TIN No. 28880296112 issued by the Respondent No. 4 for an alleged
amount of Rs. 21,29,767/- as Hegal, arbiirary, withoul applicatian of mind and
viniative of Rule 64 of AP VAT Rules, 2008.

IA NO: 1 OF 2024

Patiion under Section 184 CPC praying that in the circumstances stated in
the affidavit Sied in support of the wrk petition, the High Court may be pleased to
suspend the operation of the impugned Demand Nofine dated 16.08 2021 Issued by
Respondent No. 4, and all consequential proceedings arising fherefram, including
any consequential action inffafed under APVAT Act, 2005 and AP Revenue


Recovery Act, 1864 in the infersel of justios, pending disposal of WP St84i of 20281,
on the fie of ihe High Gaur.

The petition coming on for hearing, upcn perusing the Pelion and re
affidavit fled in support thergof and orders of the High Cau A dated 29.09 2021
PiH-BOS1, OB 1S. 2082, OF. 05.2022. 21.08.2028, 3805-2022, " Oe = 122, 20.04. 2022,
28.04.2029, 34.05 2023 10.41. 2028 OF. 12 2082 16 12 S082 08 02 2085, G2.03. 2623
27 O4.2083, 27.08.2023, s0.07 2023, 03.08.2023, 3) 08. S083, 77.08.2023,
OF. 41.2088, 27.47.3088, 08.42. 2028, 20.12.2025 & 10.07.2024 made herein anc
upon hearing the arguments of Sri Vivek Chandrasekhar, Advocate representing Ms.
lgwarya, learned counsel representing M/s. Gorantia Sn Ranga nae Asvocate for
fhe Petitioner and GP for Commercial Tax for Respancents, the Court made the
following:

See nspite of the order dated 26.12.2028, the petitinner has not fled
additional affidavit and the respondents have sot Aled additional counter
afidavit,

ae Learned esunesl for the getitioner grays for a week further time te He
additional affidavit. -

%, Learned Government Pleader aise prays for a week further time fo file
additional counter affidavit. |

§. Post ort 22.02.2024.

§. tf, the counter is not filed by the respondents within a period as
specified above, tie respondent Neg shall appear before this Gourt

personally" . "Sd PB. VINOD KUMAR
ASSISTANT. REGISTRAR

KR
a

TRUE COPY?

sec S TION OFFICER
FOR ¢ Lh.
Te

'aa

1. State of Andhra Pradesh, Rapraseniad by Principal Secretary, Revenue, C1
Denaiment, Secretarial Buildings, Velagaoucl, Amaravatl.
2. The Commissioner of Commercial Taxes, Government of Andhra Pradesh D,
No, 8-89, R. KR. Spring Valley "apartments, Sandar Road Eedupugally Vilage,
Kankipadu Mandal, Viayawada, Krishna Dsinict
3. The Commercial Tax Officer, Chiakaluripet, CNilakalusipet Ho, Chiakeluripata
~ §22616.
4. The Dy. Commercial Tax Offcar-i, Onlakaluripel, Chiaxaluripet Ho,
Gntlakaluripeta - 8228 618
5, The Dy. Commercial Tax Offear-i], Chilakalurinet, Chilakaluripel Ha,
Chilakalurineta - 522 616. (Addressee Nos.1 fo 5 by RPAD)
Cine OC to Mis. Gorantia Sn Ranga Pujiha, Advocate (OPU0C)
Two COs to GP for Cormmercial Tax, High Court of Andhra Pradesh. [OUT]
 TWwe spare comes..


.


HIGH COURT

DATED: 15/02/2024

NOTE: POST ON 22.02.2024

ORDER

WP No.2t8a? of 2624 INTERIN ORDER EXTENDED leet z 4 ity, ty Lgfy tity, JEP