BharatTaxGST

Kotak Mahindra Bank LTD. vs. The State Of Andhra Pradesh

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WP/16968/2024HC Andhra PradeshGSTCNR APHC01033280202428 July 2025Bench: DHIRAJ SINGH THAKUR,RAVI CHEEMALAPATI5 pages
For Petitioner: SRI Y.PRABHU PRAVEEN KUMARFor Respondent: GP FOR REVENUE

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Cause title — parties, addresses and appearances
APHC010332802024 IN THE HIGH COURT OF ANDHRA PRADESHT AT AMARAVATI (Special Original Jurisdiction) p TUESDAY,THE TWENTY NINETH DAY OF JULY TWO THOUSAND AND TWENTY FIVE PRESENT HON’BLE SRI JUSTICE DHIRAJ SINGH THAKUR, CHIEF JUSTICE AND HON’BLE SRI JUSTICE RAVI CHEEMALAPATI WRIT PETITION NO: 16968 OF 2024 Between; M/s. Kotak Mahindra Bank Ltd., (CIN L65110MH1985PLC038137), A body corporate Constituted under Companies Act, 1956, Having its Registered Officer at 27 BKC, C 27, G Block 4000051 Bandra Kurla Complex, Bandra (E), And having a Branch Office at #29-4-19, Kodandaramireddy Street, 0pp. Rahman Park Water tank. Governor pet, Vijayawada - 520002. Rep. by its Manager, Mr. Sudheer Madde, S/o. M. Mumbai Ramulu, aged about 34 years, Occ: Manager. ...PETITIONER^ AND 1. The State of Andhra Pradesh, represented by the Principal Secretary, Revenue CTII Department, Secretariat, Velagapudi, Amaravathi. 2. The Assistant Commissioner(ST), Commercial Tax Department, Gandhinagar Circle, Vijayawada -II Division Vijayawada 3. Additional Commissioner (ST), Commercial Tax Department, Regional Office, Vijayawada ...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 a Writ of Mandamus or any other appropriate Writ, Order or Orders and to declare that the action of respondents in auctioning the Schedule Property as illegal, arbitrary, unfair, high handed, colourable exercise of power and not viable in the eyes of law and violation of the provisions of SARFAESI Act which has overriding effect on all other laws including Central and State GST tax laws^ lA 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 to stay the entire auction proceedings and further steps if any with immediate effect by the respondents in this regard, pending disposal of the above writ petition. Counsel for the Petitioner: SRI Y.PRABHU PRAVEEN KUMAR Counsel for the Respondent No.1: GP FOR REVENUE ^ Counsel for the Respondent Nos.2 & 3:GP FOR COMMERCIAL TAX

The Court made the following order:

r APHC010332802024 Bench Sr.No:-83 [3483] IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI p WRIT PETITION NO: 16968 of 2024 M/s. Kotak Mahindra Bank Ltd. ...Petitioner Vs. The State of Andhra Pradesh and others ...Respondents ********** Advocate for Petitioner Advocates for Respondents GP for Revenue & GP for Commercial Tax CORAM :THE CHIEF JUSTICE DHIRAJ SINGH THAKUR SRI JUSTICE RAVI CHEEMALAPATI DATE : 29th July 2025 PC : Pradesh and others^ wherein it was held that the right of the Bank to its dues by sale of the secured asset would have priority over the arrears which were sought to be recovered by the State under the provisions of the A.P. Value Added Tax Act, 2005. recover W.P.No.12247 of 2024, dated 21.05.2025

w 2 HCJ & RCJ W.P No.16968 of 2024

3.

It is stated by learned counsel for the respondents that although the judgment was rendered in the context of the A.P. Value Added Tax Act, 2005, whereas in the present case, it was the Andhra Pradesh Goods and Services Tax Act, 2017, in terms of which the recovery is sought to be made, yet the principle would remain the same. In view of the statement so made and considering the view already taken by us, we hold that the right of the Bank/petitioner to recover its dues by sale of the secured asset would have priority over the arrears which are sought to be recovered by the respondent State.

4.5.

This Writ Petition is, accordingly, disposed of. No costs. Consequently, connected miscellaneous applications, if any, shall stand closed. M.RAMESH BABU DEPUTY REGISTRAR //// SECTION OFFICER To, The Principal Secretary, Revenue CTII Department, State of Andhra Pradesh, Secretariat, Velagapudi, Amaravathi. Commissioner(ST), Commercial Tax Department,

1.

The Assistant Gandhinagar Circle, Vijayawada-II Division Vijayawada Additional Commissioner(ST), Commercial Tax Department, Regiqpal

2.3.

Office, Vijayawada One CC to Sri Y.Prabhu Praveen Kumar, Advocate [OPUC]

4.

Two CCs to GP for Revenue, High Court of Andhra Pradesh [OUT] Commercial Tax, High Court of Andhra Pradesfi

5.6.

Two CCs to GP for [OUT]

7.

Two CD Copies.

w HIGH COURT DATED:29/07/2025 ORDER WP No.16968 OF 2024 ^ H AUG 2025 jg '^SCjirreirtSK^^ DISPOSING OF THE W.P. WITHOUT COSTS

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.