M/S Sri Lakshmi Subbaraya Modern Rice Mill vs. The State Of Andhra Pradesh
Held
The Court granted liberty to the petitioner to make a representation to the concerned assessing authority seeking waiver of the CST assessment tax of Rs.4,68,442/- for the assessment year 2014-15, as mentioned in S.No.4 of the notice dated 23.02.2023, in terms of the Government memo dated 27.09.2016. The assessing authority was directed to afford an opportunity of hearing to both parties and pass an appropriate order on the representation expeditiously. Until such an order is passed, no coercive action is to be initiated by respondent No.3 concerning the specified tax amount. The Court clarified that this order is confined only to the tax covered by S.No.4 of the impugned notice. The merits of the case of either party were not touched upon. No issue was expressly left undecided.
Facts
The petitioner filed a writ petition challenging a notice dated 23.02.2023 issued by respondent No.3. The petitioner contended that CST assessment tax of Rs.4,68,442/- for the assessment year 2014-15, specifically at S.No.4 of the notice, should not be paid due to a memo dated 27.09.2016 issued by the Government of Andhra Pradesh, Revenue Department. The petitioner sought an opportunity to represent to the assessing authority for waiver of this specific tax amount. The High Court heard both the petitioner's counsel and the Government Pleader and, with their consent, disposed of the writ petition at the admission stage.
Key Issues
1. Whether the petitioner should be granted an opportunity to make a representation to the assessing authority for waiver of CST assessment tax of Rs.4,68,442/- for the assessment year 2014-15, as mentioned in S.No.4 of the impugned notice dated 23.02.2023, in light of memo No.26197/CT-II(1)/2013 dated 27.09.2016? Petitioner's contention: The petitioner argued that the CST assessment tax of Rs.4,68,442/- for the assessment year 2014-15, at S.No.4 of the impugned notice, need not be paid in view of the Government memo dated 27.09.2016. They requested an opportunity to make a representation to the concerned assessing authority for waiver of this tax. Revenue's contention: The judgment records no specific contention from the revenue or State regarding this issue.
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HON’BLE SRI JUSTICE U.DURGA PRASAD RAO AND HON’BLE SMT JUSTICE VENKATA JYOTHIRMAI PRATAPA
WRIT PETITION No.7911 of 2023 ORDER: (per UDPR,J)
Heard Sri N.Ashwin Kumar, learned counsel for the petitioner and learned Government Pleader for Commercial Taxes-II and having regard to the nature of prayer, this Writ Petition is disposed of at the stage of admission with their consent.
So far as the impugned notice dated 23.02.2023 issued by respondent No.3 is concerned, the petitioner's contention is that in respect of S.No.4 the CST assessment tax of Rs.4,68,442/- for the assessment year 2014- 15, need not be paid by the petitioner in the light of the memo No.26197/CT-II(1)/2013 dated 27.09.2016 issued by the Government of Andhra Pradesh, Revenue (Commercial Taxes-II) Department and therefore the petitioner may be given an opportunity to make a representation to the concerned assessing authority, praying for waiver of tax only in respect of S.No.4 of the notice dated 23.02.2023. 2
Having regard to the above submission, without touching into the merits of the case of either party, we deem it to apposite to grant liberty to the petit
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