Koperla Vijaya Bhaskar vs. The Deputy Assistant Commissioner(St)-Ii
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Cause title — parties, addresses and appearances
with its unsigned Order the Respondent-2 and also Justice or if no such Order they relied with Form GST DRC-07 dated 17.04.2023 without is violation of the an authority, without as it is not only illegal but also contrary to •' -b. -07 dated 17.04.2023 (4 in Nos) or Orders are contradictory with its manual Order of amounts to violation of the Principles of Natural or Orders are served to the Petitioner in which or its workings or statements or authorisations as it amounts not only arbitrary, illegal, violation of the of the CGST/APGST Act 2017 but also contrary to Article 14, 19(1)(g), 20. 21, 265 (c) The action or inaction of the and 300A of the Constitution of India; Respondent/Respondents against its rectification of applications filings Under Section 161 of the CGST/APGST and its Act 2017 amounts to an acceptance and if in such Respondent-4 with Form Signature) and Form GST DRC-13 case the action of the attachments by GST DRC-13, dated the 11.10.2023 (without dated 14.11.2023 (without a DIN) are settled principles of natural justice and also illegal, arbitrary, violation of the violation of Section 160(2) and Section (d)lf the in-action of the 161 of the CGST/APGST Act 2017 Respondent/Respondents against Petitioner prayers/submissions amounts to illegal principles of natural justice and also arbitrary, violation of the settled contrary to the Citizens Charter of the Commercial Tax Department Respondent/Respondents significant financial I loss of such contracts or its contract renewals and if the approach of the loss/strain to the Petitioner or affects the Petitioner and h,s survivability or his family and in such case considering the factum of submissions the Petitioner prayed the Honourable or Court.
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 direct the Respondent/Respondents to attachments and 3'"'^ party attachments with Form GST DRC-13 11-10-2023 and form GST DRC-13 dated 14-11-2023 pending disposal of the above writ petition as otherwise the petitioner will be put to severe loss and hardship. Counsel for the Petitioner: SRI T. S. MURTHY Counsel for the Respondent Nos.1 to 9: GP FOR COMMERCIAL TAX The Court made the following: ORDER remove the Bank dated f
'X V APHC010522312024 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3488] MONDAY, THE TWENTY FIFTH DAY OF NOVEMBER TWO THOUSAND AND TWENTY FOUR I PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE HARINATH.N WRIT PETITION NO: 27307/2024 Between: ...PETITIONER Koperla Vijaya Bhaskar AND ...RESPONDENT{S) The Deputy Assistant Commissionerstii and Others Counsel for the Petitioner: 1.TSMURTHY Counsel for the Respondent{S): 1.GP FOR COMMERCIAL TAX
The Court made the following order: (perHon’ble Sri Justice R. Raghunandan Rao) The petitioner was registered under the Goods & Services Tax Act, 2007 [for short “the GST Act”]/Andhra Pradesh Goods & Services Tax Act, 2007 [for short “the APGST Act”] had suffered an Order of cancellation of the registration by proceedings, dated 17.04.2023. The petitioner has various objections for the said cancellation. In accordance with the Section-161 of the GST Act, the petitioner has approached the authorities for revocation of such cancellation by filing applications for rectification. These applications were 2 filed, on 06.07.2023 & 08.07.2023. The petitioner contends that these applications have remained pending despite various representations and requests made by the petitioner for an earlier disposal of these applications. The petitioner has approached this Court, by way of the present Writ Petition, with the complaint that the 4'*^ respondent, has initiated recovery proceeding for recovery of tax and other amounts, despite the pendency of the 2. rectification applications, by attaching the amounts payable to the petitioner from its customers.
The petitioner, has now challenged the earlier proceedings even while these applications for rectification are still pending. It is settled law that parallel proceedings cannot be initiated and maintained at the same time. In the such circumstance, this Writ Petition is disposed of with a direction to the 3'^'^ respondent to dispose of the rectification applications that are said to be pending before the 3'^'* respondent, under applications dated 4. 06.07.2023 & 08.07.2023, within a period of four (4) weeks from the date of receipt of this Order. There shall be no order as to costs. As a sequel, interlocutory applications pending, if any shall stand B. PRASADA RAO assistant registrar closed. //// SECTION OFFICER To,
The Deputy Assistant Commissioner(ST)-ll, Markapur Circle, Markapur.
The Deputy Assistant Commissioner (ST)-I, Markapur Circle, Markapur.
The Deputy Assistant Commissioner -1 (ST), Ongole -1, Ongole.
The Deputy Assistant Commissioner -II (ST), Ongole -1, Ongole.
The Assistant Commissioner (ST), Markapur, Markapur.
'TV
The Assistant Commissioner (ST)-I, Ongole -1, Ongole.
The Joint Commissioner (ST), Nellore Division, Nellore.
The Chief Commissioner (ST), Office of the Commissioner of State Tax Kunchanapally, Andhra Pradesh.
The Principal Secretary, Revenue Commercial Tax (Revenue -CT), State of Andhra Pradesh, Secretariat Buildings, Velagapudi, Amaravathi.
One CC to Sri T. S. Murthy, Advocate [OPUC]
Two CC’s to GP for Commercial Tax, High Court of A.P. at Amaravati[OUT]
Three CD Copies. ssb
HIGH COURT DATED:25/11/2024 ORDER WP.No.27307 of 2024 Of “ x> 1 6 DEC 9091. ;.V. 'Cj Xo Co 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.