M/S. Chittela Poli Reddy vs. Additional Commissioner (St) And Appellate Authority
Held
The High Court dismissed the writ petition as withdrawn, granting the petitioner liberty to challenge the order of assessment and the order-in-appeal through appropriate legal avenues.
Facts
The petitioner challenged an appellate order upholding an adjudicating authority's assessment orders for Assessment Years 2018-19, 2019-20, and 2020-21. The petitioner contended that the GST notifications regarding tax rates (specifically Notification No. 31/2017-CT(R) and Notification No. 3/2022-CT(R)) were incorrectly applied.
Key Issues
The key legal issue was the correct applicability of GST notifications concerning tax rates for specific assessment years and the legality of the assessment and appellate orders passed by the tax authorities.
Sections Cited
None
AI-generated summary — verify with the full judgment below
APHC010250252026
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] WEDNESDAY, THE SIXTH DAY OF MAY TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 13435/2026 Between:
M/S. CHITTELA POLI REDDY,, 7/59, MAIN ROAD AYINAMUKKALA, DORNALA, PRAKASAM, ANDHRA PRADESH-523331. REP BY ITS PROPRIETOR
SRI CHITTELA POLIREDDY,
S/O. VENKATESWARLU, AGED ABOUT 37 YEARS.
...PETITIONER AND 1. ADDITIONAL COMMISSIONER ST AND APPELLATE AUTHORITY, TIRUPATI -II CIRCLE, TIRUPATI, ANDHRA PRADESH. 517501
ASSISTANT COMMISSIONER ST, MARKAPUR CIRCLE, NELLORE DIVISION.524001
UNION OF INDIA, REPRESENTED BY ITS SECRETARY, MINISTRY OF FINANCE, NEW DELHI-110001. 4. STATE OF ANDHRA PRADESH, REP BY ITS PRINCIPAL SECRETARY, REVENUE (CT) DEPARTMENT, VELAGAPUDI, AMARAVATHI, GUNTUR DISTRICT, ANDHRA PRADESH.522237
THE EXECUTIVE OFFICER, TIRUMALA TIRUPATI DEVASTHANAMS, TIRUMALA, TIRUPATI, SRI BALAJI DISTRICT, ANDHRA PRADESH 517501
THE CHIEF ENGINEER, TIRUMALA TIRUPATI DEVASTHANAMS, TIRUPATI, SRI BALAJI DISTRICT. 517501
The judgment continues below.
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