M/S. Hari Lime Industries, Guntur District vs. The State Of A.P. Hyderabad & Another
Held
The Court followed a previous Division Bench decision which upheld the constitutional validity of Section 13(4) and Rule 20(2)(h) of the APVAT Act. The assessment orders were set aside and remitted to the authorities for action in accordance with that judgment.
Facts
The petitioner challenged the constitutional validity of Section 13(4) and Rule 20(2)(h) of the APVAT Act, and an order demanding tax, penalty, and interest on input tax credit for coal purchases. The petitioner argued these provisions violated constitutional rights and the GO Ms.No. 2201 could not be retrospective.
Key Issues
The primary issue was the constitutional validity of specific provisions of the APVAT Act and Rules concerning input tax credit. The court also considered the retrospective application of a Government Order.
Sections Cited
Section 13(4), Rule 20(2)(h)
AI-generated summary — verify with the full judgment below
APHC010236432007
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction)
MONDAY, THE 24th DAY OF AUGUST 2026 PRESENT THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 20982 OF 2007 Between:
M/S. HARI LIME INDUSTRIES, GUNTUR DISTRICT, Piduguralla, Guntur District, Rep by its Proprietrix, K. Satyavathi, W/o. VasudevaReddy, aged about 51 years. ...Petitioner AND 1. THE STATE OF A P HYDERABAD ANOTHER, Rep by its Principal Secretary, Department of Revenue, Secretariat Buildings, Hyderabad.
The Assistant Commissioner CT, VAT Management Unit-II, O/o. Deputy Commissioner (CT), Narsaraopet Division, Guntur, Guntur District. ...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 toto issue Writ of Mandamus declaring section 13(4) and Rule 20 (2)(h) as unconstitutional violating Article 14 and Article 19(1)(g) of the constitution of India and alternatively to declare that GO Ms.No. 2201, dt. 29- 12-2007 cannot be given retrospective effect to the transac
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.