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M/S. Venkateswara Agencies vs. State Of Andhra Pradesh

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WP/6423/2024HC Andhra PradeshGSTCNR APHC01011434202430 July 2024Bench: R RAGHUNANDAN RAO,HARINATH.N6 pages
For Petitioner: SRI M.V.J.K.KUMARFor Respondent: GP FOR COMMERCIAL TAX

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Cause title — parties, addresses and appearances
IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI (Special Original Jurisdiction) WEDNESDAY, THE THIRTY FIRST DAY OF JULY TWO THOUSAND AND TWENTY FOUR PRESENT HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND HONOURABLE SRI JUSTICE HARINATH.N WRIT PETITION NO: 6423 OF 2024 Between: M/s.Venkateswara Agencies,D.No. 18-19 El, KG Road, Nandikotkur-518401 Nandyal,Nandyal District Andhra Pradesh. Rep. by its Propreitor Sri. Lagisetti Laxmaiah Setty, S/o. L. Pullaiah, Aged about 58 Years. ...Petitioner AND 1. State of Andhra Pradesh, Rep by its Principal Secretary, Revenue (CT) Department, Velagapudi, Amaravathi, Guntur District, Andhra Pradesh. 2. The Joint Commissioner (ST), Kurnool Division, Kurnool, Andhra Pradesh. 3. The Assistant Commissioner (ST), FAC Nandyal-I Circle, Kurnool Division, Kurnool, Andhra Pradesh. ...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 particularly in the nature of Writ of MANDAMUS declaring the impugned proceedings of assessment in DRC-07 dated 08-08-2023 as a overstep of the show cause notice in HRC-01 dated 21-04-2023 for the tax period 2020-21 as illegal, arbitrary, without authority of law and without jurisdiction and short of any details. A I ' lA NO: 1 OF 2024 Nl^etition under Section 151 CPC praying that in the circumstances st|^d' in the affidavit filed in support of the petition, the High Court may be #' • pleased 'may be pleased to stay all further proceedings pursuant to the impugned proceedings of 08-08-2023 in GS'f DRC-07 issued by the Assistant Commissioner (ST) (FAC), Nandyal-I Circle, Kurnool Division. lA NO: 2 OF 2024 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 vacate the interim stay order granted on 21.03.2024 in lA No.1 of 2024 in WP No. 6423 of 2024 in the interest of justice. The Assistant Commissioner (ST), FAC Nandyal-I Circle, Kurnool Division, Kurnool, Andhra Pradesh. ...Respondents/Respondents AND M/s.Venkateswara Agencies,D.No. 18-19 El, KG Road, Nandikotkur- 518401 Nandyal,Nandyal District Andhra Pradesh. Rep. by its Propreitor Sri. Lagisetti Laxmaiah Setty, S/o. L. Pullaiah, Aged about 58 Years State of Andhra Pradesh, Rep by its Principal Secretary, Revenue (CT) Department, Velagapudi, Amaravathi, Guntur District, Andhra Pradesh. The Joint Commissioner (ST), Kurnool Division, Kurnool, Andhra Pradesh. 1. 2. 3. ...Respondent/Petitioner Counsel for the Petitioner: SRI M.V.J.K.KUMAR Counsel for the Respondents No.1 to 3: GP FOR COMMERCIAL TAX

The Court made the following: ORDER

Counsel for the Petitioner; SRI. M V J K KUMAR Counsel for the Respondents No.1 to 3 : GP FOR COMMERCIAL TAX The Court made the following;

1 RRR,J & HN,J W.P.No.64a^of2024 APHC010114342024 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3488] WEDNE AY ,THE THIRTY FIRST DAY OF JULY TWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE HARINATH.N WRIT PETITION NO: 6423/2024 Between: ...PETITIONER M/s. Venkateswara Agencies AND ...RESPONDENT{S) State Of Andhra Pradesh and Others Counsel for the Petitioner: 1.M VJ KKUMAR Counsel for the Respondent(S): 1.GP FOR COMMERCIAL TAX / The Court made the following: The petitioner has approached this Court challenging the summary of rd • the order dated 08.08.2023 in Ref.No.ZD370823006328C, passed by the 3 respondent. The petitioner has raised various objections to the manner in which the order has been passed and the quantum of tax, interest and penalty levied under the IGST Act, CGST Act and SGST Act.

2 RRR,J & HN W.P.No.64t3of2024 The 3’'^^ respondent has filed a counter affidavit defending the said order of assessment. However, the 3'"'^ respondent, in paragraph 13 specifically states that the quantification of interest in the impugned order of assessment, appears to be erroneous quantification of interest. In the light of the admission of the 3'"'^ respondent that the quantification was erroneous it would only be appropriate to dispose of this 2. 3. writ petition.

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Accordingly, this writ petition is allowed setting aside the rd impugned order of assessment and remanding the matter back to the 3 respondent for passing an appropriate order after an opportunity of hearing is given to the petitioner. There shall be no order as to costs. As a sequel, pending miscellaneous applications, if any, shall stand closed. SHAIK MOHAMMED RAFI assistant registrar SECTION OFFICER //// (CT) Department,Velagapudi, To, Principal Secretary, Revenue

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The 2. The Joint Pradesh. 3 The Assistant Commissioner (ST) ' Division, Kurnooi, Andhra Pradesh.

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OneCCtoSriM.V.J.K.Kumar.

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Two CCS to [OUT]

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Three CD Copies MAS FAC Nandyal-i Circie, Kurnooi Advocate [OPUC] High Court of Ahdhra Pradesh. GP for Commercial Tax

HIGH COURT DATED;31/07/2024 ORDER WP.No.6423 of 2024 5 2 5 FEB 2125 O' mj to ^ . Current Section ALLOWING THE WRIT PETITION WITHOUT COSTS

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.