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Andhra Pradesh High Court - Amravati

M/S Sbg Cleantech Projectco Private ... vs The State Of Andhra Pradesh on 8 February, 2021

Bench: U.Durga Prasad Rao, B Krishna Mohan

IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVAT!
(SPECIAL ORIGINAL JURISIDICTION)
MONDAY , THE EIGHTH DAY OF FEBRUARY
TWO THOUSAND AND TWENTY ONE
~~ :PRESENT:
THE HONOURABLE SRI JUSTICE U.DURGA PRASAD RAO
A

D
THE HONOURABLE SRI JUSTICE B KRISHNA MOHAN

ao
tet TRON er

 

WRIT PETITION NO: 2878 OF 2021

Between:

M/s SBG Cleantech Projectco Private Limited,, Survey no. 477, Kurnool Solar park,
Village Gani, District Kurnool, Andhra Pradesh' 518010. Represented by its Authorised
Signatory, Mr. Nagendra Pratap Singh

Petitioner
AND

4. The State of Andhra Pradesh, Rep. by its Principal Secretary, Ministry of
Commercial Taxes, Andhra Pradesh Secretariat, Hyderabad.
2. The Commercial Tax Officer-I,, Commercial Tax Department, Behind Central
Plaza, Near AyappaSwamy Temple, Kurnool-518002
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 a Writ, order or direction and more particularly one in the nature of Writ of
Certiorari, calling for the records in the impugned order dated 11.01.2021, impugned
notice dated 11.01.2021 and impugned show cause notice, dated 25.11.2020 and
quash the same as being illegal and arbitrary and pass such further order or orders as
this Hon'ble Court may deem fit and proper in the circumstances of the case.Further, it
is also prayed before this Hon'ble Court to issue an appropriate Writ, order or direction,
declaring Section 3 of the APET Act as being ultra vires Article 304(a) of the
Constitution as well Article 14 and Article 19(1)(g) and hence bad in law and
consequently set aside the impugned proceedings and all actions taken pursuant
thereto.

1A NO: 1 OF 2021

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 stay
all further proceedings and consequential actions including the recovery of the Entry
Tax pursuant to theimpugned order dated 11.01.2021 and impugned notice dated
41.01.2021, pending final disposal of WP 2878 of 2021, 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 Dandugula Satya Siva
Darshan, Advocate for the Petitioner and of GP for Commercial Tax for the
Respondents, the Court made the following.

ORDER:

Heard.

This Court, in similar circumstances, in WP No.4997/2019 has granted stay subject to the petitioner depositing 25% of the amount demanded within a period of six weeks. By following the said order, there shall be interim order on condition of the petitioner depositing 25% of the demanded amount within a period of six weeks from today. At request of learned Additional Advocate General, for instructions and counter, post after three weeks. SD/- G. SREENIVAS p AS RE ASSISTANT REGISTRAR .

i IITRUE COPY// Pilon SECTION OFFICER For To

1. The Principal Secretary, Ministry of Commercial Taxes, State of Andhra Pradesh Secretariat, Hyderabad. The Commercial Tax Officer-], Commercial Tax Department, Behind Central Plaza, Near AyappaSwamy Temple, Kurnool-518002 (1 & 2 BY RPAD) One CC to Sri Dandugula Satya Siva Darshan, Advocate [OPUC] Two CCs to GP for Commercial Tax ,High Court of Andhra Pradesh. [OUT] One spare copy Rw ON TVR HIGH COURT UDPRJ & BKMJ DATED:08/02/2021 POST AFTER THREE WEEKS ORDER WP.No.2878 of 2021 INTERIM ORDER 17 FEB 202)