M/S. Vasistha Coats vs. The Additional Commissioner Appeals (State Tax)
Held
The High Court dismissed the writ petition as withdrawn, granting the petitioner liberty to pursue the statutory remedy available under the GST Act, 2017. The Court allowed 8 weeks for the petitioner to approach the Tribunal under Section 112 and continued any interim directions for 12 weeks.
Facts
The petitioner challenged an appellate order, sought a declaration of eligibility for GST exemption under specific notifications, and contested a recovery notice issued under Section 79 of the CGST Act for a tax demand of over Rs. 1 crore.
Key Issues
The key legal issues were the legality of an appellate order, the petitioner's eligibility for a specific GST exemption under Notifications 11/2017-CT (Rate) and 1/2018-CT (Rate), and the validity of a recovery notice issued under Section 79 of the CGST Act.
Sections Cited
Section 79, Section 112
AI-generated summary — verify with the full judgment below
Date of reserved for orders : nil Date of pronouncement : 07.07.2026 Date of uploading : 15.07.2026 APHC010098542023
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3543] TUESDAY, THE 7th DAY OF JULY 2026 PRESENT THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 4993/2023 Between:
M/S. VASISTHA COATS, A PARTNERSHIP FIRM, 2/32. GOTERU, IRAGAVARM, WEST GODAVARI, ANDHRA PRADESH, 534217 REP. BY MR.N.BANGAR RAJU, PARTNER
...PETITIONER AND 1. THE ADDITIONAL COMMISSIONER APPEALS STATE TAX, APPELLATE AUTHORITY, 40-5-19/9B, BACK OF NVKR TOWERS, MOGALRAJAPURAM, VIJAYAWADA - 520010 ANDHRA PRADESH
THE ASSISTANT COMMISSIONER STATE TAX, TANUKU-II CIRCLE, ELURU DIVISION, ANDHRA PRADESH
THE COMMISSIONER STATE TAX, NO.5-59, BANDAR ROAD, SPRING VALLEY APARTMENTS, RAJIV BHARGAV COLONY ROAD R.K. SPRING VALLEY APARTMENTS, VILLAGE, EDUPUGALLU, VIJAYAWADA, ANDHRA PRADESH - 521151
STATE OF ANDHRA PRADESH, THROUGH SECRETARY TO GOVERNMENT, COMMERCIAL TAXES (FAC), SECRETARIAT BUILDINGS, VELAGAPUDI, AMARAVATHI, GUNTUR DISTRICT.
UNION OF INDIA, TH
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Andhra Pradesh High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.