Cause title — parties, addresses and appearances
APHC010473212025
IN THE HIGH COURT OF ANDHRA PRADESH
AT AMARAVATI
(Special Original Jurisdiction)
[3529]
WEDNESDAY,THE NINETEENTH DAY OF NOVEMBER
TWO THOUSAND AND TWENTY FIVE
PRESENT
THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO
THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR
WRIT PETITION NOs: 24149 & 24153 OF 2025
In W.P.No.24149 of 2025
Between:
1. RAJIT EXPORTS, REP. BY ITS PROPRIETOR SHRI. SHAIK BAJI, S/O
SHAIK MASTAN VALI, 28820111911, HAVING OFFICE AT D.NO.23-
12-70/2, 1ST FLOOR, HAZARUVARI STREET, ELURU BAZAR,
GUNTUR - 522003.
...PETITIONER
AND
1. THE STATE OF AP, REP. BY ITS PRINCIPAL SECRETARY,
REVENUE (COMMERCIAL TAXES), SECRETARIAT, VELAGAPUDI,
AMARAVATI - 522 238.
2. THE COMMISSIONER OF COMMERCIAL TAXES, OFFICE OF THE
CHIEF COMMISSIONER (STATE TAX), D.NO.5-59, BLOCK B, R.K.
SPRING VALLEY APARTMENTS, BANDAR ROAD, EDUPUGALLU
VILLAGE, KANKIPADU MANDAL, VIJAYAWADA - 521 151.
3. THE DEPUTY ASSISTANT COMMISSIONER, (STATE TAX), OFFICE
OF THE ASSISTANT COMMISSIONER (STATE TAX), ELURU BAZAR
CIRCLE, VASUNDHARA COMPLEX, ZINNAH TOWER CENTRE,
GUNTUR, GUNTUR - 522 003.
4. THE COMMERCIAL TAX OFFICER ST, COMMERCIAL TAXES
DEPARTMENT,
VASUNDHARA
COMPLEX,
ELURU
BAZAAR
CIRCLE, GUNTUR - 522 003.
2
5. THE
BRANCH
MANAGER,
IDBI
BANK,
EMGEE
HOUSE,
CHANDRAMOULI NAGAR, 4TH LINE, RING ROAD, GUNTUR-522
007.
6. THE
BRANCH
MANAGER,
KOTAK
MAHINDRA
BANK
LTD,
NALLAPADU BRANCH, 4/69, NARASARAOPET - GUNTUR RD,
APHB COLONY, NALLAPADU, GUNTUR - 522 005.
...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 to issue a Writ of Mandamus or any other appropriate writ, order or
direction, declaring the impugned demand orders purportedly passed under
the provisions of the Central Sales Tax Act, 1956 as non est and void ab initio
for want of due service, and consequently quash all proceedings arising
therefrom further quash the Recovery Notice in Form GST DRC-13 dated
22.01.2024 issued under Section 79 of the CGST Act, 2017 as being ex facie
illegal and ultra vires for want of Document Identification Number (DIN) and
absence of any valid adjudication carried forward under Section 142(8) of the
CGST Act direct the Respondents and Kotak Mahindra Bank Limited to
forthwith release the lien and defreeze the Petitioner's bank accounts
attached pursuant thereto direct the Respondents to forthwith issue fresh and
valid orders, if at all warranted, strictly in accordance with law and only after
due service of notice and reasonable opportunity of hearing, including an
opportunity to the Petitioner to submit C-Forms and H- Forms, if so required,
without reference to limitation or technical objections declare that no recovery
proceedings can be initiated or continued against the Petitioner under the
CGST framework in respect of pre-GST liabilities without a valid adjudication
under the CST Act carried forward under law restrain the Respondents from
issuing further coercive recovery measures including garnishee notices or
bank attachments without following due process and grant such other and
further reliefs including restitution of any sums appropriated under the
impugned lien with interest, as this Honble Court may deem fit and proper in
the interests of justice
In W.P.NO: 24153/2025
Between:
1. M/S. BAJIT EXPORTS,, REP. BY ITS PROPRIETRIX SMT. SHAIK
BAJITH BEE, W/O BAJI, BEARING TIN 37739684844, HAVING
OFFICE AT D.NO.82, 1ST FLOOR, CHILAKALURIPET ROAD,
3
BEHIND VGT COLD STORAGE, GUNTUR - 522004
...PETITIONER
AND
1. THE STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL
SECRETARY, REVENUE (COMMERCIAL TAXES), SECRETARIAT,
VELAGAPUDI, AMARAVATI - 522 238.
2. THE COMMISSIONER OF COMMERCIAL TAXES, OFFICE OF THE
CHIEF COMMISSIONER (STATE TAX), D.NO. 5-59, BLOCK B, R.K.
SPRING VALLEY APARTMENTS, BANDAR ROAD, EDUPUGALLU
VILLAGE, KANKIPADU MANDAL, VIJAYAWADA - 521 151.
3. THE DEPUTY ASSISTANT COMMISSIONER STII, COMMERCIAL
TAXES DEPARTMENT, LALAPET CIRCLE, GUNTUR - 522 003.
4. THE COMMERCIAL TAX OFFICER ST, COMMERCIAL TAXES
DEPARTMENT, LALAPET CIRCLE, GUNTUR - 522 003.
...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 to issue an appropriate writ, order, or direction, more particularly one
in the nature of a Writ of Mandamus, quashing the recovery proceedings
initiated under Section 25 of the A.R VAT Act pursuant to Form IV notice
dated 27.06.2025 as being illegal and without jurisdiction, and further
directing the Respondents to serve certified copies of the assessment orders,
if any, for the Financial Years 2011- 12, 2015-16, 2016-17 and 2017-18, and
to accept and consider the C Forms and FI Forms already in possession of
the Petitioner and permit their filing notwithstanding any limitation, and
thereafter to remand the matter for fresh adjudication after due consideration
of such forms and re computation of liability strictly in accordance with law,
and to pass such
Counsel for the Petitioners:
1. VADLAPATLA SAI MALLIK
Counsel for the Respondent(S):
1. GP FOR COMMERCIAL TAX
4
The Court made the following common order: (Per Hon’ble Sri Justice R.Raghunandan Rao)
Since the issue involved in these writ petitions is one and the same, they are being disposed of by way of this common order.
As a sequel, pending miscellaneous applications, if any, shall stand closed. ________________________ R. RAGHUNANDAN RAO, J
________________ T.C.D. SEKHAR, J
THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR
