Vtc Engineering (P) Limited vs. Andhra Pradesh Value Added Tax Appellate Tribunal
Held
The Court held that the writ petition was not maintainable in view of the availability of a statutory remedy of revision under Section 22 of the Andhra Pradesh General Sales Tax Act, 1957. The Court reasoned that when a specific statutory remedy is provided, the High Court, in its writ jurisdiction, generally refrains from entertaining the matter. The petitioner's counsel, acknowledging this, sought to withdraw the petition with liberty to pursue the statutory remedy. Accordingly, the Court dismissed the writ petition as withdrawn, granting the petitioner liberty to file a revision in accordance with law. The Court also directed the registry to return the certified copy of the impugned order to the petitioner's counsel, to be replaced by authenticated copies on record.
Facts
The petitioner, Vtc Engineering (p) Limited, filed a writ petition before the Andhra Pradesh High Court challenging an order passed by the Added Tax Appellate Tribunal. The Government Pleader for Commercial Tax raised a preliminary objection, arguing that the petitioner had a statutory remedy of revision under Section 22 of the Andhra Pradesh General Sales Tax Act, 1957, which lies on a question of law. The Court, initially, was not inclined to entertain the writ petition due to the availability of this alternative remedy. The petitioner's counsel then requested time to file an appropriate application to convert the writ petition into a revision or to file a fresh revision.
Key Issues
1. Whether the writ petition is maintainable when a statutory remedy of revision under Section 22 of the Andhra Pradesh General Sales Tax Act, 1957, is available to the petitioner? Petitioner's Contention: The petitioner, through their counsel, did not argue on the merits of the case. Instead, they sought to withdraw the writ petition with liberty to file a revision as provided under the statute. They also requested the return of the certified copy of the impugned order, to be replaced by a photostat copy. Revenue/State's Contention: The Government Pleader for Commercial Tax raised a preliminary objection regarding the maintainability of the writ petition, asserting that a statutory remedy of revision under Section 22 of the Andhra Pradesh General Sales Tax Act, 1957, was available to the petitioner.
Sections Cited
Section 22
AI-generated summary — verify with the full judgment below
APHC010111272024
IN TH MONDAY TWO T THE HONOUR THE HONO W Between: Vtc Engineering (p) Limite Andhra Pradesh Value A Others Counsel for the Petition 1.P VEERRAJU Counsel for the Respon 1.GP FOR COMMERC 2.GP FOR COMMERC 3.GP FOR COMMERC 4.GP FOR COMMERC The Court made the foll
On 06.03.2 “A pre Governm impugne of Revis E HIGH COURT OF ANDHRA PRAD AT AMARAVATI (Special Original Jurisdiction) Y ,THE ELEVENTH DAY OF MARCH THOUSAND AND TWENTY FOUR PRESENT RABLE SRI JUSTICE RAVI NATH TIL OURABLE SRI JUSTICE HARINATH RIT PETITION NO: 5871/2024 ed AND Added Tax Appellate Tribunal and ...RE ner: ndent(S): CIAL TAX CIAL TAX CIAL TAX CIAL TAX lowing: 024, the following order was passe eliminary objection has been raised by th ment Pleader for Commercial Tax, that ag ed Appeal Order, the petitioner has got th sion under Section 22 of the Andhra DESH [3464] H LHARI .N ...PETITIONER ESPONDENT(S) ed: he learned gainst the he remedy a Pradesh
2
General Sales Tax Act, 1957. He submits that such revision lies on a question of law.
In view of the statutory remedy of revision and that too before this Court, we are not inclined to entertain the writ petition.
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
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.