Sm Exports vs. The Chief Commissioner Of State Taxes
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Cause title — parties, addresses and appearances
Order or Direction, particularly one in the nature of WRIT OF MANDAMUS declaring the action of the 2nd 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 FY 2012-13 to 2014-15 and accept FORM - C and FORM - H for the assessment period 2012-13 to 2014-2015 more 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 and Suspend the operation of impugned proceedings in TIN No. 37760190805/2023-24 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.
m 4 Counsel for the Petitioner(s): SRI. PEDDIBHOTLA VENKATA SAI RAJESH Counsel for the Respondents: GP FOR COMMERCIAL TAX The Court made the following ORDER:
APHC010130992024 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) MONDAY ,THE TWENTY NINETH DAY OF APRIL TWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE RAVI NATH TILHARI THE HONOURABLE SMT JUSTICE KIRANMAYEE MANDAVA WRIT PFTITION NO: 7046/2024 [3481] fM Between: ...PETITIONER Sm Exports AND 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 COMMERCIAL TAX 2.GP FOR REVENUE Court made the following: (perHon’ble Sri Justice Ravi Nath Tilhari) Peddibhotla Venkata Sai Rajesh, learned counsel for the petitioner and Sri Shreyas Reddy, learned Government Pleader for Commercial Tax for the respondent Nos.1 to 3. ...RESPONDENT(S) The Heard Sri The challenge is to the proceedings dated 03.10.2023 attaching also the consequential proceedings dated 2. the properties of the petitioner as 05.10.2023 attaching the bank account of the petitioner.
Lsarn counssl for tho potitionor assessment was made as the petitioner could not file Form The petitioner after obtaining those forms applied but the same submits that the order of ^ - C and Form - H. to reopen the proceedings was rejected and proceeding/order dated 23.03.2020 was passed. Challenging the same, the petitioner filed W.P.No.19879 of 2020 which was withdrawn with liberty to seek appropriate remedy, by order dated 15.07.2021. The petitioner then filed the statutory appeal but the same was He submits that the copy of the appellate order dismissed on 09.09.2021. was not served upon the petitioner.
It IS not in dispute that the proceedings under challenge present petition are the consequential proceedings. Once in the the petitioner’s appeal was dismissed vide order 09.09.2021 by the Appellate Deputy Commissioner (CT), Tirupathi and admittedly as the same has not been challenged till date, there would be no illegality in taking further course of action by issuing consequential proceeding. It is not open to the petitioner to merely challenge the consequential proceedings of the impugned endorsement. The prayer in the writ petition, in view of the dismissal of the appeal and such order as today standing against the petitioner, considered. cannot be 5. In view of the above, we are not inclined to entertain the present writ petition. However, granting liberty to the petitioner to seek appropriate remedy against the appellate order, if so advised, as per law, the present writ petition is dismissed.
»TT No order as to costs.
As a sequel thereto, miscellaneous petitions, if any pending, shall also stand closed. M SRINIVAS ASSISTANT REGISTRAR SECTION OFFICER //// I To, ^One CC to SRI PEDDIBHOTLA VENKATA SAI RAJESH Advocate [OPUC]
Two CCs to GP FOR COMMERCIAL TAX, High Court of Andhra Pradesh [OUT]
Three CD Copies NSV
# HIGH COURT NSV DATED; 29/04/2024 ORDER WP.No.7046 of 2024 DISMISSING THE WP 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.