Mangal Energy And Power PVT. LTD. vs. The Assistant Commissioner (St)
Held
The Court ordered that the order of assessment dated 11.10.2019 be set aside. This decision was made based on a statement by the learned Government Pleader for Commercial Tax (AP) on behalf of Respondent Nos. 1 and 4. The Government Pleader conceded that in view of the payment having been made by respondent Nos. 2 and 3, the impugned order of assessment could be set aside. Consequently, the Writ Petition was disposed of in terms of this statement. The Court did not delve into the merits of the assessment order itself or the grounds of challenge raised by the petitioner. The ratio decidendi is that if the tax authorities agree to set aside an assessment order due to subsequent payments by parties involved, the High Court will dispose of the writ petition accordingly. No costs were awarded.
Facts
The petitioner, M/s. Mangal Energy and Power Pvt. Ltd., filed a writ petition challenging an order of assessment dated 11.10.2019, passed by the Assistant Commissioner ST, Vizianagaram (Respondent No. 1). The petition was filed against the Assistant Commissioner ST, two other private parties (M/s. Sri Gangadhara Steels Limited and Sri Ashok Kumar Agarwal), the State of Andhra Pradesh, and the Union of India. The specific tax period and the amount in dispute are not explicitly stated in the provided text. The procedural history indicates that the matter reached the High Court of Andhra Pradesh through a writ petition.
Key Issues
1. Whether the order of assessment dated 11.10.2019, passed by the Assistant Commissioner ST, Vizianagaram, is liable to be set aside. The petitioner sought to challenge this order. The respondents, specifically the Government Pleader for Commercial Tax (AP) representing Respondent Nos. 1 and 4, stated that in view of payment having been made by respondent Nos. 2 & 3, the impugned order of assessment can be set aside. No specific arguments from the petitioner or detailed contentions from the revenue regarding the merits of the assessment order are recorded. The core issue revolves around the validity and enforceability of the assessment order in light of subsequent developments.
AI-generated summary — verify with the full judgment below
APHC010092332020
IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI (Special Original Jurisdiction) THURSDAY ,THE FIFTEENTH DAY OF FEBRUARY TWO THOUSAND AND TWENTY FOUR [3446] PRESENT
HONOURABLE THE CHIEF JUSTICE DHIRAJ SINGH THAKUR AND THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO WRIT PETITION No.5643 OF 2020 Between: M/s.Mangal Energy and Power Pvt. Ltd.,, Represented by its Manager (Accounts), Mr. Vikram.K., S. No. 210/2, Malliveedu Village, Vizianagaram District-535161. ...Petitioner AND 1. The Assistant Commissioner ST, M.G. Road, East Circle Vizianagaram - 535001. 2. Sri Ashok Kumar Agarwal, Sy No.21,22, Lakshmi Puram Village, Vepagunta Post, Pinagadi Road, Visakhapatnam-53 0047
M/s Sri Gangadhara Steels Limited Plot No 73, Phase No.II, I.D.A , Parawada Visakhapatnam-531021
The State of Andhra Pradesh, Rep. by its Principal Secretary to Government, Revenue (CT-II) Department, Secretariat, Velagapudi, Amaravathi, Guntur District.
The Union of India, Ministry of Finance, Rep. by its Secretary, New Delhi ...Respondents Counsel for the Petitioner: Sri A. Sarveswar Row Counsel for Respondent Nos.1 & 4: GP for Commercial Tax (AP)
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
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.