BharatTaxGST

Bharath Trading Corporation vs. The State Of Ap

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WP/11671/2023HC Andhra PradeshGSTCNR APHC01022164202303 May 2023Bench: U.DURGA PRASAD RAO,T MALLIKARJUNA RAO6 pages
For Petitioner: SRI MD SALEEM PASHAFor Respondent: GP FOR COMMERCIAL TAX

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Cause title — parties, addresses and appearances
PRESENT Between: ...PETITIONER AND 1. 2. 5. THE HONOURABLE SRI JUSTICE U.OURGA PRASAD RAO AND THE HONOURABLE SRI JUSTICE T MALLIKARJUNA RAO WRIT PETITION NO: 11671 OF 2023 IN THE HIGH COURT OF ANDHRA PRADESH :: AMAja (Special Original Jurisdiction) THURSDAY. THE FOURTH DAY OF MAY TWO THOUSAND AND TWENTY THREE Vasundhra Complex, Near Jinnah Tower Centre, Guntur District-522002, A.P. ...RESPONDENTS Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue an appropriate Writ order or orders or directions more particularly one in the nature of writ of mandamus declaring the inaction of the respondents on the petitioners representation dated 23-02-2023 and 04-03-2023 seeking for revocation of GST Registration Certificate suspension is illegal, arbitrary, biased, unconstitutional against the principles of natural justice and consequently direct the respondents to revoke the suspension of GST Registration Certificate of petitioner. M/s.Bharath Trading Corporation, Rep by its proprietor Shaik Althaf, Age 49 Years, S/o Khadar Basha Saheb Late, Occ- Business, Shop No.1, Flat No.502, Phase-1 and II, Ground Floor, Auto Nagar, Guntur-522001, A.P. The State Of Andhra Pradesh, Principal Secretary, Department of Revenue (CT-I), A.P. Secretariat, Velagapudi, Amaravathi, Guntur District-5222'37, A.P. Chief Commissioner of State Taxes Dept., D.No.5-59, Bandar Road, Spring Valley Apartments, Rajiv Bhargav Colony Road, RK Spring Valley Apartments, Edupugallu Village, Vijayawada, NTR District-520001, A.P. 3. Sri Srinivas Gadde, Assistant Commissioner Sales Tax, Kothapeta, Vasundhara Complex, Near Jinnah Tower Centre, Guntur District-522002 A.P. 4. Sri T. Bhaskar, Deputy Assistant Commissioner Sales Tax-ll, Arundalpeta Circle, Guntur-Il Division, Guntur District-522002, A.P. Sri Gayasudin Shaik, Assistant Commissioner Tax Officer, State Sale Tax Department, Vasundhra Complex, Near Jinnah Tower Centre, Guntur District- 522002, A.P. 6. Ms Lakshmi Satyaveni Giri, Deputy Commissioner Sales Tax, Guntur-Il, few lA NO: 1 OF 2023 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 suspend the suspension order dated 22-02-2023 vide no:ZA370223035848D pending disposal of this writ petition. Counsel for the Petitioner : SRI MD SALEEM PASHA Counsel for the Respondents: GP FOR COMMERCIAL TAX

The Court made the following: order under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the writ petition, the High Court may be pleased to direct the respondents to release the blocked input tax to the tune of Rs. 10,85,954/- pending disposal of this writ petition. lA NO: 2 OF 2023

1 WRIT PETITION No.ll671 of 2023 ORDER; (per UDPR,J) Heard learned counsel for petitioner Sri Md Saleem Pasha and learned Government Pleader for Commercial Taxes for respondents. 2. were furnished to him so as to enable the petitioner to submit a suitable reply to the show cause notice dated 22.02.2023. Learned counsel thus sought for a direction to the respondents authorities.

3.

Opposing the Writ Petition learned Government Pleader would submit that in the show cause notice dated 22.02.2023, it was clearly mentioned that the petitioner was guilty of violation of the The grievance of the petitioner as ventilated by the learned counsel for the petitioner is that in the show cause notice dated HON’BLE SRI JUSTICE U.DURGA PRASAD RAO AND HON’BLE SRI JUSTICE T. MALLIKARJUNA RAO 22.02.2023 inviting reply of the petitioner, except mentioning the alleged violation of provisions of Section 16 of the APGST Act, no required particulars or the details which were said to be collected by the officers of the department on the date of inspection i.e., 17.02.2023

6:^ 2 provision of Section 16 of the Act and added to it, on the date of inspection i.e., on 17.02.2023, the petitioner initially did not permit the authorities to conduct inspection and verification of the records.

4.

As can be seen from the impugned notice dated 22.02.2023, except mentioning the alleged violation of the provision of Section 16 the submission of learned counsel for the petitioner that unless required particulars are given, it will be difficult for the petitioner to submit his reply. So far as the submission of the Government Pleader that the petitioner initially did not permit the authorities concerned to conduct inspection and verify the records is concerned the authorities can resort to suitable action if so advised under the law. 5. representation/letter to the Juri ictional Assistant Commissioner requesting to furnish all the materials relating to the inspection conducted by the respondent authorities on 17.02.2023 so as to enable him to submit his reply, in which case the said authority shall furnish the required materials as prayed for within one week from submission Act, no further details are mentioned. Therefore, we find some force in Accordingly, the petitioner is given liberty to submit a as submitted by the learned counsel for the petitioner

3 of his reply. Upon submission of the reply by the petitioner, the respondent authorities shall proceed in accordance with the law.

6.

With these observations this Writ Petition is disposed of accordingly. As a sequel, miscellaneous applications pending, if any, shall stand closed. No costs. //// SECTION OFFICER 2. 3. 4. 5. 6. 5 I

7.8.

N. NAGAMMA ASSISTANT REGISTRAR To.

1.9.

GSR The Principal Secretary, Department of Revenue (CT-I), A.P. Secretariat, State of Andhra Pradesh, Velagapudi, Amaravathi, Guntur District-522237, A.P. Chief Commissioner of State Taxes Dept., D.No.5-59, Bandar Road, Spring Valley Apartments, Rajiv Bhargav Colony Road, RK Spring Valley Apartments, Edupugallu. Village, Vijayawada, NTR District-520001, A.P. Sri Srinivas Gadde, Assistant Commissioner Sales Tax, Kothapeta, Vasundhara Complex, Near Jinnah Tower Centre, Guntur District-522002, A.P=,;:. . / / ; Sri T/Bhaskar, Deputy Assistant Commissioner Sales Tax-ll, Arundalpeta Circle, Guntur-Il Division, Guntur District-522002, A.P. Sri Gayasudin Shaik, Assistant Commissioner Tax Officer, State Sale Tax Department, Vasundhra Complex, Near Jinnah Tower Centre, Guntur District- 522002, A.P. Ms Lakshmi Satyaveni Giri, Deputy Commissioner Sales Tax, Guntur-ll. Vasundhra Complex, Near Jinnah Tower Centre, Guntur District-522002, A.P. One CC to SRI MD SALEEM PASHA Advocate [OPUC] Two CCS to GP FOR COMMERCIAL TAX ,High Court Of Andhra Pradesh. tOUT] Two CD Copies

HIGH COURT DATED:04/05/2023 ORDER WP.No.11671 of 2023 DISPOSED OF WP WITHOUT COSTS ir ’:c ’ 3 SEP 2023 ^PATCHeO^

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.