M/S. Lotus Electricals vs. The State Of Andhra Pradesh
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[ 3467 ] IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI (Special Original Juri iction) TUE AY, THE SIXTH DAY OF FEBRUARY TWO THOUSAND AND TWENTY FOUR
PRESENT THE HONOURABLE SRI JUSTICE U.DURGA PRASAD RAO THE HONOURABLE SRI JUSTICE HARINATH NUNEPALLY
WRIT PETITION NO: 2772 OF 2024 Between: M/S. LOTUS ELECTRICALS, Rep by its Managing Partner, G. Prasanth Kumar, S/o. G.Ramanna, aged37 years, R/o D.No.6-1-422, Lakshmi Nagar, Anantapur, Andhra Pradesh- 515001. ...PETITIONER AND
THE STATE OF ANDHRA PRADESH, Rep. by its Principal Secretary, Commercial Taxes Department, Secretariat Buildings, Velagapudi, Amravati, Guntur District.
The Chief Commissioner (State Taxes), Department of Commercial Taxes, Government of Andhra Pradesh, Tadepalli, Guntur District.
The Joint Commissioner(State Tax), Commercial Tax Department, Kadapa.
The Assistant Commissioner(State Tax), Commercial Tax Department, Rayachori Circle, Annamayya District. ...RESPONDENTS ORDER: (Per Hon’ble Sri Justice U. Durga Prasad Rao)
Heard learned counsel for petitioner Sri G.V.Shivaji and learned Additional Government Pleader for Commercial Tax representing respondents.
Essentially, the petitioner challenges the Assessment Order dated 03.06.2023 passed by the respondent No.4 for the assessment tax period
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April, 2020 to March, 2021. Since the petitioner has an efficacious and alternative remedy of preferring appeal under the GST Act, we deem it apposite to give liberty to the petitioner to prefer an appeal within the time specified by this Court.
Accordingly, this Writ Petition is disposed of giving liberty to the petitioner to file an appeal against the impugned Assessment Order within two (2) weeks from the date of receipt of a copy of this order, in which case, the concerned Appellate Authority shall admit the appeal and after affording an opportunity of hearing to the both parties, pass appropriate order on merits in accordance with law. No costs.
As a sequel, interlocutory applications pending, if any, shall stand closed. _________________________ U.DURGA PRASAD RAO, J
__________________________ HARINATH NUNEPALLY, J 06.02.2024 Note: Issue C.C. by 07.02.2024 B/o NNN
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HON’BLE SRI JUSTICE U.DURGA PRASAD RAO AND HON’BLE SRI JUSTICE HARINATH NUNEPALLY
Writ Petition No.2772 of 2024
2024
NNN
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.