M/S. Sri Sai Steels vs. The State Of Andhra Pradesh
Held
The Court held that the writ petition was liable to be dismissed for non-disclosure of material facts. The petitioners had failed to disclose previous proceedings related to the same assessment year, including a dismissed appeal and a pending writ petition, which were material to the present petition. The averment in paragraph 13 of the writ petition, stating that no other legal proceedings had been filed, was found to be incorrect. Consequently, the writ petition was dismissed on this ground. However, the Court granted liberty to the petitioners to file a fresh petition, provided all material facts were disclosed.
Facts
The petitioners, M/s. Sri Sai Steels and others, filed a writ petition challenging a notice dated 27.09.2023 and an order for the Assessment Year 2018-19. The petitioners' counsel submitted that a previous show cause notice was issued on 24.02.2021 for the same assessment year, and an assessment order was passed. An appeal against this order was dismissed, and a writ petition challenging the appellate order was pending before the Court. However, the petitioners' counsel could not point to any averment in the present writ petition regarding these prior proceedings. Furthermore, paragraph 13 of the writ petition stated that the petitioners had not filed any other writ or legal proceedings, which was found to be incorrect.
Key Issues
1. Whether the writ petition is maintainable in light of the non-disclosure of material facts regarding previous proceedings concerning the same assessment year (2018-19)? Petitioner's Argument: The petitioners' counsel initially submitted information about prior proceedings, including a dismissed appeal and a pending writ petition, but could not substantiate these claims with averments in the writ petition. The petition itself contained an averment that no other legal proceedings had been filed. Revenue/State's Argument: Not recorded.
AI-generated summary — verify with the full judgment below
APHC010093542024 IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI (Special Original Jurisdiction) TUESDAY ,THE TWENTY SEVENTH DAY OF FEBRUARY TWO THOUSAND AND TWENTY FOUR [ 3464 ] PRESENT
THE HONOURABLE SRI JUSTICE RAVI NATH TILHARI
THE HONOURABLE SRI JUSTICE HARINATH.N WRIT PETITION NO: 5040 OF 2024 Between: M/S. SRI SAI STEELS, AND OTHERS ...PETITIONER(S) AND THE STATE OF ANDHRA PRADESH AND OTHERS ...RESPONDENT(S) Counsel for the Petitioner(s):SRI. SATYA SAI KRISHNA SISTLA Counsel for the Respondents: GP FOR COMMERCIAL TAX The Court made the following:
Sri Challa Viswanath, learned counsel, representing Sri Satya Sai Krishna Sistla, learned counsel for the petitioners submits that the present petition pertains to the impugned notice dated 27.09.2023 as also the order passed for the Assessment Year 2018-19. He submits that for the said assessment year previously also the show cause notice dated 24.02.2021 was given. He further submits that the order for assessment was also passed previously against which the petitioners’ appeal was dismissed and challenging the said appellate order, writ petition was filed by the petitioners which is pend
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