Andhra Pradesh High Court - Amravati
M/S S H Baba Automobiles vs The Deputy Commercial Tax Officer on 20 October, 2020
Bench: C.Praveen Kumar, J. Uma Devi
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (SPECIAL ORIGINAL JURISIDICTION) TUESDAY , THE TWENTIETH DAY OF OCTOBER TWO THOUSAND AND TWENTY :PRESENT: THE HONOURABLE SRI JUSTICE C.PRAVEEN KUMAR: THE HONOURABLE Ms. JUSTICE J. UMA DEVI WRIT PETITION NO: 16706 OF 2020 Between: M/s. S. H. Baba Automobiles, Main Road, &Beside Axis Bank, Muthukur Village and Mandal, SPSR Nellore District, Rep. by its Proprietor Dudekula Riaz , AND 1. The Deputy Commercial Tax Officer, Office of the Commercial Tax Officer, Circle-Ill, Nellore. 2. The Commercial Tax Officer, (Now the Assistant Commissioner of State Tax) Circle-I, Nellore. 3. The State of Andhra Pradesh, Rep. by its Principal Secretary, Revenue (CT) Department, AP Secretariat, Velagapudi, Amaravathi. Petitioner 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 Wirt of Mandamus or any other appropriate writ or order or direction declaring the action of the 1st Respondent in passing the Exparte Penalty Proceedings in Form VAT 203, dated 26.02.2020 under Section 53(3) of the A.P. Value Added Tax Act 2005, for the tax period 2014-15 to 2017-18 (upto June, 2017) served on the petitioner on 05.03.2020, as arbitrary, contrary to law, without authority of law, without jurisdiction and also in violation of principles of natural justice and consequently set aside the Penalty Proceedings of the 1st respondent, dated 26.02.2020 as null and void. IA NO: 1 OF 2020 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 suspend the operation of Exparte Penalty Proceedings of the ist respondent, dated 26.02.2020 for the tax period 2014-15 to 2017-18 (upto June, 2017), under the AP. Value Added Tax Act, 2005, served on the petitioner on 05.03.2020, pending disposal of WP 16706 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 Shaik Jeelani Basha Advocate for the Petitioner and of GP for Commercial Taxes for the Respondents, the Court made the following. ORDER:
In view of the fact that a Division Bench of this Court stayed the order directing payment of tax in WP No.4546 of 2020, question of proceedings with the penalty proceedings does not arise. . Hence, there shall be interim suspension as pryed for, for a period of six (6) weeks.
Post immediately after Dasara Vacation, 2020 along with WP No.4546 of 2020.
Sd/-K. TATARAO ASSISTANT REGISTRAR TRUE COPY// fn For ASSISTANT REGISTRAR of To
1. The Deputy Commercial Tax Officer, Office of the Commercial Tax Officer, Circle-lil, Nellore.
The Commercial Tax Officer, (Now the Assistant Commissioner of State Tax) Circle-I, Nellore.
The Principal Secretary, Revenue (CT) Department, State of Andhra Pradesh, AP Secretariat, Velagapudi, Amaravathi. (1 to 3 by RPAD) One CC to Sri Shaik Jeelani Basha, Advocate [OPUC] Two CCs to GP for Commercial Tax,High Court of Andhra Pradesh. [OUT] One spare copy Pan wo N TVR HIGH COURT CPKJ & JUDJ DATED:20/10/2020 ORDER WP.No.16706 of 2020 INTERIM SUSPENSION 47 NOV a)