BharatTaxGST

M/S. Roopsi Exports vs. The Assistant Commissioner (St)

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WP/17655/2024HC Andhra PradeshGSTCNR APHC01034663202426 August 2024Bench: R RAGHUNANDAN RAO,HARINATH.N5 pages
For Petitioner: SRI. Singam Srinivasa RaoFor Respondent: GP FOR Commercial Tax

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Cause title — parties, addresses and appearances
IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI (Special Original Jurisdiction) TUESDAY ,THE TWENTY SEVENTH DAY OF AUGUST ^ TWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE HARINATH.N WRIT PETITION NO: 17655 OF 2024 Between; 1 M/*? RooDsi Exports No 4/32, Basivireddypalli, Kothapallimitta Post, ^ S R.PuraS^ ManS Chittoor District, A.P^.617256 ,Rep. by its Prapnetor Sanghmitra Singh, W/o. Siddartha Kumar Singh, aged 67 Years, R/o. 12J/C, Sanjc Farm, New Delhi-110062. ...Petitioner AND 1. The Assistant Commissioner (ST), Puttur Circle, Puttur, Chittor District. Andhra Pradesh. 2 The Additional Commissioner (ST), Appellate Authority, Tirupati, Chittoor (now Sri Balaji) District. Andhra Pradesh. 3. State of Andhra Pradesh, Rep by its Principal Secretary, Revenue (CT) Dept., Velagapudi, Amaravathi, Guntur District, Andhra Pradesh ...RESPONDENTS Petition under Article 226 of the Constitution of India praying in the circumstances stated in the affidavit filed therewith, the High ^our^ ^ to issue an appropriate writ, order or direction particularly in the nature of Writ o MANDAMUS declaring the inaction of the respondent in disposing of the appeal filed on 14 09 2023 against the order dated 07.10.2019 passed by the 1st respondent for the period July, 2017 to June, 2018, as illegal, arb.rary^ unjusL improper, unfair, in violation of principles of natural ^4 pro^visions of GST Act 2017, without jurisdiction and violative of articles 14 19(1)(g) and 265 of the Constitution of India and consequently ^ respondent to dispose of the appeal within a time frame or In Declare that the order dated 07.10.2019 passed by the 1st respondent for the period July, 2017 to June, 2018 levying tax, penalty and interest as illegal, arbitrary unjust, improper, unfair, in violation of principles of natural justice contrary’to the provisions of GST Act 2017, without jurisdiction and violative of articles^14 19(1)(g) and 265 of the Constitution of India and consequently set aside the same / Counsel for the Petitioner :SRI. Singam Srinivasa Rao Counsel for the Respondents: GP FOR Commercial Tax

ORDER The Court made the following:

APHC010346632024 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3488] TUE AY, THE TWENTY SEVENTH DAY OF AUGUST TWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE HARINATH.N WRIT PETITION NO: 17655/2024 Between: ...PETITIONER M/s. Roopsi Exports, AND ...RESPONDENT(S) The Assistant Commissioner St and Others Counsel for the Petitioner: 1.SINGAM SRINIVASA RAO Counsel for the Respondent(S):

1.

GP FOR COMMERCIAL TAX The Court made the following: ORDER: (per Hon’ble Sri Justice R.Raghunandan Rao) The petitioner, who is a registered dealer under the GST Act, 2017 had St suffered an order of assessment dated 17.10.2019, passed by the 1 respondent for the period July, 2017 to June, 2018 levying tax, penalty and interest. Aggrieved by the said order, the petitioner is said to have filed an respondent on 14.09.2023. The petitioner being 2. nd appeal before the 2

2 aggrieved by the inaction of the respondent No.2 in disposing of the appeal has approached this Court contending that non disposal of the said appeal for more than one year is arbitrary and affects the rights of the petitioner. The learned Government Pleader submits that the appeal had been filed with certain deficiencies and a deficiency memo has also been issued to the petitioner. He submits that the appellate authority is waiting for the petitioner to resubmit the appeal after rectifying the deficiencies. In these circumstances, this Writ Petition is disposed of leaving it open to the petitioner to rectify the deficiencies pointed out by the appellate authority at the earliest and upon such deficiency being rectified, the appellate authority would take up the appeal, subject to maintainability, and dispose of the said Appeal within four months from the date of receipt of this order. There shall be no order as to costs.

3.4.

As a sequel, pending interlocutory applications, if any, shall stand closed. -3 A. VENUGOPALA RAO ASSISTANT REGISTRAR /l(&^ SECTION OFFICER //// To,

1.

The Assistant Commissioner (ST), Puttur Circle, Puttur, Chittor District Ananra Pradesh.

2.

The Additional Commissioner (ST), Appellate Authority, Tirupati Chittoor (now Sri Balaji) District. Andhra Pradesh. ^ unmoor Pradesh, Rep by its Principal Secretary, Revenue (CT) Dept., Velagapudi, Amaravathi, Guntur District, Andhra Pradesh. ' ^

4.

One CC to SRI. Singam Srinivasa Rao Advocate [OPUC]

5.

Two CCS to Gp For Commercial Tax ,High Court Of Andhra Pradesh. [OUT]

6.

Two CD Copies RJV

HIGH COURT RJV DATED:27/08/2024 ORDER if an dh/7, w WP.No.17655 of 2024 o 70 ^ 2 m 2025 2 ^ Current Section X DISPOSED THE WRIT PETITION 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.