Sri Ramanjaneya Mine Drillings vs. The State Of Andhra Pradesh
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HON’BLE SRI JUSTICE U.DURGA PRASAD RAO AND HON’BLE SRI JUSTICE V.GOPALA KRISHNA RAO
WRIT PETITION No.5105 of 2023
ORDER: (Per UDPR, J)
Heard learned counsel for petitioner, Sri Singam Srinivasa Rao and learned Government Pleader for Commercial Tax-II representing the respondents.
The petitioner’s challenge in this writ petition is to the assessment order dated 17.06.2022 passed by the 2nd respondent under Section 62 of A.P. GST Act. Learned counsel for petitioner would submit that subsequent to the passing of the impugned order, he has submitted his returns on 04.10.2022 showing -Nil- returns and thus requested this court to set aside the impugned assessment order dated 17.06.2022 with a direction to 2nd respondent to consider his returns and pass appropriate order.
Learned Government Pleader opposing the writ petition would submit that the petitioner was very much aware of passing of the assessment order dated 17.06.2022 and without preferring appeal, he approached this court at a belated stage and
2 therefore, in case petition is allowed, the petitioner may be directed to deposit a suitable portion of the tax demanded under the impugned order. We find some force in the submission of learned Government Pleader.
In that view, the writ petition is allowed and the impugned assessment order 17.6.2022 passed by the 2nd respondent is set aside and the matter is remitted back to the 2nd respondent with a direction to consider the returns dated 4.10.2022 said to be submitted by the petitioner and after giving an opportunity of hearing to the petitioner, pass an appropriate order on the condition of the petitioner depositing 25% of the tax demanded under the impugned assessment order dated 17.06.2022 within two weeks from the date of receipt of copy of this order. No costs.
As a sequel, interlocutory applications pending, if any, shall stand closed. ___________________________ U. DURGA PRASAD RAO, J.
____________________________ + V.GOPALA KRISHNA RAO, J. 09.03.2023 KKV
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.