M/S. Avenue Super Marts LTD. vs. The Additional Commissioner Of State Tax
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APHC010483032023
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3529] MONDAY, THE TWENTY THIRD DAY OF FEBRUARY TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 25106/2023 Between:
M/S. AVENUE SUPER MARTS LTD.,, GODARIGUNTA, 3/16/197, SRI VIDYA COLONY,
KAKINADA, EAST GODAWARI, ANDHRA PRADESH-533001. REP. BY MR. ELVIN ELIAS MACHADO, DIRECTOR
...PETITIONER AND 1. THE ADDITIONAL COMMISSIONER OF STATE TAX, APPELLATE AUTHORITY, VIJAYAWADA.
THE DEPUTY COMMISSIONER OF STATE TAX, , KAKINADA CIRCLE, KAKINADA DIVISION, KAKINADA.
THE STATE OF ANDHRA PRADESH, THROUGH SECRETARY TO GOVERNMENT, COMMERCIAL TAXES (FAC), SECRETARIAT BUILDINGS, VELAGAPUDI, AMARAVATHI, GUNTUR DISTRICT.
...RESPONDENT(S): 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 topleased to issue a Writ, Order or direction particularly one in the nature WRIT OF MANDAMUS (a)setting aside the Impugned Order in Form GST-APL-04 dated 24.06.2023 for the period April 2018 to March 2019 to the extent confirming demand of Rs.63,46,346/- along with 10percent penalty of Rs.6,34,634/-. and interest under Section 50 of the CGST Act. and (b)pass IA NO: 1 OF 2023 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 prayed, that this Hon'ble Court to direct Respondent No.2 to refrain from recovery of the demands confirmed in the Impugned Order dated 24.06.2023 passed by the Respondent No.1 and pass IA NO: 1 OF 2024 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 Pleased to vacate the interim stay granted on dated 25-09-2023 in IA No. 1 of 2023 in WP no. 25106 of 2023 and may pass Counsel for the Petitioner:
LAKSHMI KUMARAN SRIDHARAN Counsel for the Respondent(S):
GP FOR COMMERCIAL TAX The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao)
The learned counsel appearing for the petitioner seeks leave to withdraw the present Writ Petition with liberty to file alternative remedies, including the Appeal, before the Tribunal.
Accordingly, this Writ Petition is dismissed as withdrawn with liberty. There shall be no order as to costs.
As a sequel, pending miscellaneous applications, if any, shall stand closed. ________________________ R. RAGHUNANDAN RAO, J
_________________ T.C.D. SEKHAR, J
Date:23.02.2026 KPV THE HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO
AND THE HON'BLE SRI JUSTICE T.C.D.SEKHAR
WRIT PETITION No.25106 of 2023 (per Hon’ble Sri Justice R. Raghunandan Rao)
2026
KPV
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.