Andhra Pradesh High Court - Amravati
M/S. Sapthagiri Restaurant, vs State Of Andhra Pradesh, on 16 October, 2020
Bench: C.Praveen Kumar, J. Uma Devi
_(SHOW CAUSE NOTICE BEFORE ADMISSION) IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI PE (SPECIAL ORIGINAL JURISIDICTION) fo. Ne Pi ee FRIDAY , THE SIXTEENTH DAY OF OCTOBER TWO THOUSAND AND TWENTY :PRESENT: THE HONOURABLE SRI JUSTICE C.PRAVEEN KUMAR ~ AND THE HONOURABLE Ms. JUSTICE J. UMA DEVI WRIT PETITION NO: 17082 OF 2020 Between: M/s. Sapthagiri Restaurant, Inside Saptagiri Rest House, Tirumala, Represented by its Proprietrix, Smt. N.S. Rama Devi, W/o. N.V. Sundaram, Aged about 56 years, ANDHRA PRADESH. Petitioner AND 4. State of Andhra Pradesh, Rep by its Principal Secretary, Revenue(CT) Department, Velagapudi, Amaravathi, Guntur District, Andhra Pradesh. The Assistant Commissioner of CT (Audit),, 0/o. the Deputy Commissioner of Commercial Taxes, Chittoor Division, Chittoor, Andhra Pradesh. The Deputy Commissioner of Commercial Taxes, Chittoor Division, Chittoor, Andhra Pradesh. The Commercial Tax Officer, Tirupati - | Circle, Tirupati, Chittoor, - © KN Respondents
WHEREAS the Petitioner above named through its Advocate Sri M.V.J.K. Kumar 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 pleased to issue an appropriate writ, order or direction particularly in the nature of Writ of mandamus declaring the action of the 211d respondent - Assistant Commissioner of Commercial Taxes (Audit) O/o. the Deputy Commissioner of Commercial Taxes, Chittoor Division, Chittoor in passing the impugned penalty order dated 22-06-2018 in Form VAT 203 in A.O. No. 117915 in TIN 37359925961 in levying the penalty equivalent to tax amount under section 53(3) of the VAT Act as illegal, arbitrary, unjust, incorrect, improper, without authority of law and jurisdiction, contrary to the provisions of APVAT Act 2005 and violative of section 53(3) of the APVAT Act 2005 , article 14, 19(1)(g), 21 and 265 of the Constitution of India and and also the judgements rendered by the Hon'ble Apex Court reported in 25 STC 211, 1980 (6) ELT 295(SC), 2013 (60) VST 141, 1978 (2) ELT (J159)(SC), 2010 AIR SC 1881, 2014 (1) SCC 674 and consequently to set aside the penalty order and grant AND WHEREAS the High Court upon perusing the petition and affidavit filed herein and upon hearing the arguments of Sri M.V.J.K. Kumar Advocate for the Petitioner and of GP for Commercial Taxes for the Respondents, directed issue of notice to the Respondents herein to show cause as to why this WRIT PETITION should not be admitted.
You viz:
1. The Principal Secretary, Revenue(CT) Department, State of Andhra Pradesh Velagapudi, Amaravathi, Guntur District, Andhra Pradesh.
2. The Assistant Commissioner of CT (Audit),, 0/o. the Deputy Commissioner of Commercial Taxes, Chittoor Division, Chittoor, Andhra Pradesh.
3. The Deputy Commissioner of Commercial Taxes, Chittoor Division, Chittoor, Andhra Pradesh.
4. The Commercial Tax Officer, Tirupati - | Circle, Tirupati, Chittoor are directed to show cause either appearing in person or through an Advocate, as to why in the circumstances set out in the petition and affidavit filed therewith (copy enclosed) this WRIT PETITION should not be admitted on or before 10.11.2020 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 petition, the High Court may be pleased to grant stay of collection of disputed penalty of Rs. 42,13,806/- pursuant to the penalty order passed in Form VAT 203 dated 22-06-2018 in A.O. No. 117915 in TIN 37359925961 which is equivalent to tax amount levied under section 53 (3) of the APVAT Act 2005 without establishing the mens-rea on the part of the Petitioner and grant, pending disposal of WP No. 17082 of 2020, on the file of the High Court.
The Court made the following: ORDER:
Notice before admission.
Learned Government Pleader for Commercial Taxes seeks time to get instructions.
Post on 10.11.2020 §d/- A. SURYA PRAKASH RAO DEPUTY REGISTR /ITRUE COPY// "secTiON OvFICER, ~ For ASSISTANT REGISTRAR To
1. The Principal Secretary, Revenue(CT) Department, State of Andhra Pradesh Velagapudi, Amaravathi, Guntur District, Andhra Pradesh.
2. The Assistant Commissioner of CT (Audit),, 0/o. the Deputy Commissioner of Commercial Taxes, Chittoor Division, Chittoor, Andhra Pradesh.
3. The Deputy Commissioner of Commercial Taxes, Chittoor Division, Chittoor, Andhra Pradesh.
4. The Commercial Tax Officer, Tirupati - | Circle, Tirupati, Chittoor (1 to 4 by RPAD- along with a copy of petition and affidavit)
5. One CC to SriM.V.J.K. Kumar, Advocate [OPUC]
6.. Two CCs to GP for Commercial Tax ,High Court of Andhra Pradesh. [OUT]
7. One spare copy HIGH COURT CPKJ & JUDJ DATED:16/10/2020 NOTICE BEFORE ADMISSION WP.No.17082 of 2020 POST ON 10.11.2020