M/S. Anantha Pvc Pipes Private Limited vs. The State Of Andhra Pradesh
Held
The Court allowed the petitioner's request to deposit the entire tax, interest, and penalty (referred to as 'tax etc.') under the impugned order within three weeks. The Court noted that this deposit would abide by the decision in the appeal. The petitioner was granted the liberty to challenge the impugned order in appeal in accordance with the law. The Court did not delve into the merits of the impugned order itself, as the writ petition was disposed of based on the petitioner's request to pursue the appellate remedy.
Facts
The petitioner, M/s. Anantha PVC Pipes Private Limited, filed a writ petition before the High Court of Andhra Pradesh. The matter was reserved for judgment on February 21, 2024. Subsequently, on February 27, 2024, the petitioner's counsel requested the matter be posted for being mentioned. The petitioner sought to deposit the tax and other amounts demanded under an impugned order to avail the remedy of appeal. The Government Pleader for Commercial Tax had no objection to this course of action.
Key Issues
1. Whether the petitioner should be permitted to deposit the tax and other amounts under the impugned order to pursue an appeal, and if so, within what timeframe? The petitioner argued that they intended to deposit the tax and other amounts to avail the remedy of appeal against the impugned order and requested the petition be disposed of with this observation. The revenue (State of Andhra Pradesh and Others) did not object to the petitioner availing the remedy of appeal and making the payment as per law.
AI-generated summary — verify with the full judgment below
APHC010064882024
IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI (Special Original Jurisdiction) WEDNESDAY ,THE TWENTY EIGHTH DAY OF FEBRUARY TWO THOUSAND AND TWENTY FOUR [3464] PRESENT
THE HONOURABLE SRI JUSTICE RAVI NATH TILHARI
THE HONOURABLE SRI JUSTICE HARINATH.N WRIT PETITION NO: 4558 OF 2024 Between: M/s. Anantha PVC Pipes Private Limited , ...PETITIONER(S) AND THE STATE OF ANDHRA PRADESH AND OTHERS ...RESPONDENT(S) Counsel for the Petitioner(s):SRI. M V J K KUMAR Counsel for the Respondents: GP FOR COMMERCIAL TAX The Court made the following:
The matter was reserved for judgment by order dated 21.02.2024. 2. On the request made by Sri M. V. J. K. Kumar, learned counsel for the petitioner on 27.02.2024 vide mention slip, the matter was posted for today under the caption “For Being Mentioned”.
I.A.No.3 of 2024 was filed after the judgment was reserved.
Learned counsel for the petitioner submits that the petitioner wants to deposit the tax etc., amount and avail the remedy of the appeal against the impugned order. He submits that the petition may be disposed of with said observations.
Learned Government
The judgment continues below.
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