Andhra Pradesh High Court - Amravati
M/S. B.M.R. Exports, vs The Joint Commissioner Ct Legal, on 9 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 AND THE HONOURABLE SRI JUSTICE B. KRISHNA MOHAN WRIT PETITION NO: 7710 OF 2020 Between: M/s. B.M.R. Exports, Iskapalli (Village), Allur Mandal, SPSR Nellore District -524 324, A.P., rep. by its Authorized Signatory, M. Raghuram. ...Petitioner AND 4. The Joint Commissioner (CT) Legal, Office of the Commissioner of Commercial Taxes, 5-59, R.K. Spring Valley Apartments, Bandar Road, Edupugallu Village, Kanikipadu Mandal, near Vijayawada - 521151, A.P. 2. The Commercial Tax Officer, Kavali Circle, Vaddipalem, Kavali 524 201, Nellore District,-A.P. 3. The State of Andhra Pradesh, rep. by the Principal Secretary to the Government, Revenue (CT) Department, A.P. Secretariat Building, Velagapudi, Guntur District, 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 Suo Motu Revision Order passed by the First Respondent vide CTD Order no. JCO 871, dated 25-02-2020, revising the Assessment Order passed by the First Respondent vide AO no. 7745, dated 27-02-2016, for the Assessment Year 2013-14 CST, withdrawing the exemption granted on the Direct Export Sales which are exempt from tax u/S. 5(1) of the CST Act, 1956, covered by all documents, on totally untenable and illegal grounds contrary to S. 5(1) of the CST Act, 1956 and Rule 35(5)(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. IA NO: 1 OF 2020 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the main writ petition, the High Court may be pleased to grant stay of collection of the disputed tax of Rs.6,18,31,310-00 imposed by the First Respondent under the impugned Suo Motu Revision Order vide CTD Order No.JCO 871, dated 25-02-2020, for the Assessment Year 2013-14 under the Central Sales Tax Act, 1956, pending disposal of WP 7710 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 19.03.2020, 20.07.2020, 17-08-2020, 09.09.2020, 06.10.2020, 15.10.2020, 02.11.2020, 9.11.2020, 25.11.2020 30.11.2020, 04.01.2021, 10-02-2021 & 19-02-2021 made herein and upon hearing the arguments of Sri G Narendra Chetty, Advocate for the Petitioner and of GP for Stamps and Registration for the Respondents), the Court made the following. ORDER:
Post on 17.03.2021 along with WP No.18989 of 2020. Interim order, granted earlier, is extended by six (6) weeks. [Wot | ! | Sd/-M.Suryanadha Reddy ASSISTANT REGISFRAR I(TRUE COPY// For ASSISTANT REGISTRAR To, One CC to Sri.G.Narendra Chetty, Advocate [OPUC] Two CCs to GP for Commercial Tax, High Court Of Andhra Pradesh. [OUT] Two CCs to GP for Stamps & Registration, High Court of Andhra Pradesh. . [OUT] Two spare copies
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