M/S Sm Exports vs. The Chief Commissioner Of State Taxes
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Cause title — parties, addresses and appearances
Order or Direction, more
.r particularly one in the nature of WRIT OF MANDAMUS declaring the impugned order in ADC Order No. ZH3709210D54100 Dt. 09.09.2021 passed by the 2"'^ Respondent rejecting the Appeal filed by the Petitioner and subsequent action of the 3^^ Respondent in issuing the impugned proceedings in TIN No. 37760190805/2023-24 Dt. 03/10/2023 attaching the properties of the Petitioner herein and the consequent proceedings in FORM GST DRC-13 Dt. 05/10/2023 attaching the Bank Account of the Petitioner as illegal, Arbitrary, contrary to the principles of natural justice, violative of GST Act, 2017 CST Act, 1956 and Article 300A of the Constitution of India and set aside the same, and consequently direct the 3rd Respondent to re-open the assessment proceedings for AY 2012-13 and accept FORM - C and FORM - H for the assessment period 2012-13 and pass assessment orders afresh of to pass such other order(s) as this Hon’ble Court deems fit, proper and necessary in the interest of justice, and equity. 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 operation of impugned proceedings in impugned Order in ADC Order No. ZH3709210D54100 Dt. 09.09.2021 passed by the 2 Respondent and subsequent proceedings in TIN No. 37760190805/202 3-24 Dt. 03/10/2023 attaching the properties of the Petitioner herein, not to take any steps for sale of the same and the consequent proceedings in FORM GST DRC-13 Dt. 05/10/2023 attaching the Bank Account of the Petitioner pending disposal of the present Writ Petition or to pass such other order(s) as this Hon’ble Court deems fit, proper and necessary in the interest of equity, and justice. Counsel for the Petitioner: SRI PEDDIBHOTLA VENKATA SAI RAJESH Counsel for the Respondent Nos.1,2,3,5 & 6: GP FOR SERVICES I Counsel for the Respondent No.4:— The Court made the following: ORDER nd
APHC010321452024 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3488] Has TUE AY, THE THIRTIETH DAY OF JULY TWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE HARINATH.N WRIT PETITION NO: 16277/2024 Between: ...PETITIONER M/s Sm Exports AND ...RESPONDENT(S) The Chief Commissioner Of State Taxes and Others Counsel for the Petitioner: 1.PEDDIBHOTLA VENKATA SAI RAJESH Counsel for the Respondent(S): 1.GP FOR SERVICES I The Court made the following or6er:(per Hon’ble Sri Justice R Raghunandan Rao) The petitioner herein had been assessed to tax under the AP Value Added Tax Act, 2005 (herein referred to as “AP VAT Act”) and Central Sales Tax Act, 1956 (herein referred to as “CST Act”) by way of an assessment order passed by the 3'^'^ respondent. The petitioner was aggrieved by the said assessment order on the ground that he was not granted concessional rate of sales tax on certain sales which would be covered under C Forms and H RRR, J & HN, Forms. The case of the petitioner is that he was not granted adequate time to produce the said C Forms and H Forms and that the assessment order had been passed without granting such time.
The petitioner had thereupon filed an appeal against the assessment order relating to the periods 2012-13. The said appeal was dismissed by the 2'"'^ respondent, by an order dated 09.09.2021, vide ADC Order No.ZH3709210D54100. The ground of dismissal was that the petitioner, under Section 31(1) of the AP VAT Act, was required to deposit 12.5% of the disputed tax before an appeal could be filed. It is the case of the petitioner that the order was not known to the petitioner until a garnishee order attaching the bank accounts of the petitioner were issued by the 3'^^ respondent on 05.10.2023 and the order attaching the properties of the petitioner on 03.10.2023. 3. The petitioner contends that the said order of the 2"^^ respondent is in direct violation of various judgments of this Court, wherein it was held that the requirement of pre-deposit of the 12.5% would not be applicable where an appeal is filed on the question of non-receipt of C Forms and FI Forms.
This Court, by an order dated 30.10.2019, in W.P.No.14638 of 2019, had held that the Appellate Authority could have passed an order for reopening the assessment for receiving C Forms and FI Forms. This Court, by 5. RRRJ&HN, an order dated 08.03.2022 in W.P.No.20758 of 2021, had considered the question of whether the pre-deposit of 12.5% would be applicable in cases where the appeals are filed against non-consideration of C Forms and H Forms and had held that the said pre-deposit is not required in such cases.
The present case is also of a similar nature.
Accordingly, the present Writ Petition is allowed and the impugned ADC Order No.ZH3709210D54100 dated 09.09.2021 is set aside, with a direction to the 2"^^ respondent to consider the said appeal, without insisting for pre-deposit of 12.5% of the disputed tax and to pass orders thereon. Further, the consequential proceedings of attachment based on the Appellate order would also fail. There shall be no order as to costs. As a sequel, interlocutory applications pending, if any shall stand closed. I- M. SRINIVAS ASSISTANT REGISTRAR ,7 \ //// SEGTHOI^ OFFICER To,
The Chief Commissioner Of State Taxes, D. No. 12-468-4, NH-16 Service Road, Kunchanapally, Guntur District ,Andhra Pradesh - 522501
The Appellate Deputy Commissioner, Tirupati, Chittoor District.
The Deputy Assistant Commissioner (ST) - II, O/o. The Assistant Commissioner Ongole -1 Circle, Ongole, Prakasam District, Andhra Pradesh
The Branch Manager, State Bank of India, Sy No. 253, D. No. 4-331-4 Mangamuru Road, Ongole 523 002. 5. The Sub-Registrar, Registration Department, Inakollu, Bapatia District
The Principal Secretary, Revenue (CT) Dept., State of Andhra Pradesh, Velagapudi, Amaravati
One CC to Sri Peddibhotia Venkata Sai Rajesh, Advocate [OPUC]
Two CCs to GP for Services-I, High Court of Andhra Pradesh. [OUT]
Three CD Copies. ssb
HIGH COURT DATED:30/07/2024 .A ORDER CJ 0 6 AUG 202A 15 m o Of Current Section WP.No.16277 of 2024 ALLOWING 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.