Cause title — parties, addresses and appearances
PRESENT
WRIT PETITION NO: 5106 OF 2023
1.
4.
2.
3.
FRIDAY. THE TWENTY FOURTH DAY OF MARCH
TWO THOUSAND AND TWENTY THREE
ml
IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI ,
(Special Original Jurisdiction)
THE HONOURABLE SRI JUSTICE U.DURGA PRASAD RAO
AND
THE HONOURABLE SRI JUSTICE VENUTHURUMALLI GOPALA KRISHNA RAO
Between:
Ellyas Plastics, Plat.No.81, 82, Industrial Estate, Venkatachalam. SPSR, Nellore,
Andhra Pradesh-524323. Represented by its Proprietor, Mr.Ellyaz Syed, S/o. Rasool
...PETITIONER
AND
The State of AP, Rep. by its Principal Secretary, Revenue (CT) Department,
Velagapudi, Amaravathi, Guntur District, Andhra Pradesh.
«
Asistant Commissioner, (ST), Nellore No-I Circle, Nellore, Andhra Pradesh.
Deputy Assistant Commissioner, (ST), o/o. Nellore No-I Circle, Nellore,
Andhra Pradesh.
The Branch Manager, Union Bank of India, 24/255, Rajagari Street; Nellore
...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 direction more particularly one in
the nature of Writ of Mandamus declaring the action of the 2"'* respondent in
passing the assessment order in Form GST ASMT-13 dt.21-06-2022 / 24-06-
2022 and GST DRC-07 Dt.24-06-2022 for the tax period April, 2022 illegal,
arbitrary, violation of principles of natural justice and also against the provisions
of the CGST Act, 2017 and consequently set aside the same or In the
alternative, to set aside the demand raised pursuant to the order passed by the
2" respondent in Form GST ASMT-13 dt.21-06-2022 / 24-06-2022 and GST
DRC-07 Dt.24-06-2022 for the tax period April, 2022 as the petitioner has
already paid the tax with late fee along with its GSTR 3B return on 25.07.2022.
lA NO: 1 OF 2023
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
grant stay of all further proceedings, including recovery, pursuant to the
impugned order of the 2"*^ Respondent, dated 21-06-2022 / 24-06-2022, and
DRC-07 dt.24-06-2022 pending disposal of the Writ Petition.
Counsel for the Petitioner(s): SRI SHAIK JEELANI BASHA FOR SRI. SINGAM
SRINIVASA RAO
Counsel for the Respondents 1 to 3 : GP FOR COMMERCIAL TAX
Counsel for the Respondent No.4 : SMT. V DYUMANI, SC FOR BANK
The Court made the following: ORDER
1 WRIT PETITION No.5106 of 2023 ORDER; (per UDPR,J) learned counsel The learned counsel for petitioner would submit that after 2. the impugned assessment order was passed, the petitioner has paid the tax liability except the interest portion. Learned Assistant Government Pleader affirmed the 3. submission of learned counsel for petitioner. 4. the matter no order can be passed in this matter. HON’BLE SRI JUSTICE U.DURGA PRASAD RAO AND HON’BLE SRI JUSTICE V.GOPALA KRISHNA RAO representing Sri Singam Srinivasa Rao, learned counsel for petitioner and learned Assistant Government Pleader for Commercial Tax. that in terms of the impugned assessment order, the petitioner has already paid the tax liability except the interest portion. In that view of Thus what emerges from the submissions in this matter is Heard Sri Shaik Jeelani Basha,
•_4 2
Accordingly this writ petition is closed. No costs. As a sequel, interlocutory applications pending, if any, shall stand closed. //// SECTION OFFICER i / if To,
1.One CC to SRI. SINGAM SRINIVASA RAO, Advocate {OPUC]
2.Two CCs to GP FOR COMMERCIAL TAX, High Court of Andhra Pradesh. [OUT],
3.One CC to SMT. V DYUMANI, SC FOR BANK [OPUC]
4.Two CD Copies MSR 8* U.SRIDEVI ASSISTANTxREGISTRAR
HIGH COURT DATED:24/03/2023 CLOSING OF WP WITHOUT COSTS ORDER WP.No.5106 of 2023 V C‘ J’ e:, vo.iwiri WCUUWII ..[v"? S 16 fiG 2X3 Curren, SmHon
