Kancheral Demullu vs. The Commercial Tax Officer
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Cause title — parties, addresses and appearances
order or direction particularly in the nature of Writ of Mandamus declaring Memo No REV/35021/31/2016/CT-1U1 dated 14-12-2016 as illegal, improper, unfair, unjust, hostile, untenable clarification, contrary to the spirit of the Act as also violative of articles 14, 19(1)(g) and 265 of Constitution of (iii) to declare th^ consequential impugned penalty re-assessment of VAT proceedings of 31- 03-2020 vide AO No 206404 issued by the Commercial Tax Officer, M.G. Road (East), Vizianagaram as illegal, arbitrary and (iv) consequently direct the 1 respondent to allow the claim of the Petitioner for input tax credit for the tax period involved 2015-16 to 2017-18(Upto June 2017) and pass such other order or orders as are deemed fit and proper under the circumstances of the case, (v) The impugned orders passed by the 1®* respondent, cannot sustain in law and amounts to deliberate disobedience of the Government of India lock down guide lines where in entire nation is under lock down due to which the petitioner could not present before the authorities, (vi) The benefit granted to 4 respondent under G.O.Ms. No 48 is still in force. lA NO: 1 OF 2020 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 grant stay of all further proceedings pursuant to the impugned order of penalty re-assessment of VAT dated 31-03-2020 in so far as it relates to penalty based on the amount under demand relating td disallowance of input tax credit pending disposal of the writ petition. Counsel for the Petitioner: SRI SHAIK JEELANI BASHA Counsel for the Respondent Nos.1 to 3: GP FOR COMMERCIAL TAX Counsel for the Respondent No.4:™
6 WRIT PETITION NO: 22880 OF 2021 Between: M/s. Jayadeep Cements, 17-9-18/2, Stables Road, DCMS Godowns, Opp Head Post Office, Vizianagaram - 535 002. Represented by its Proprietor Mr. Rayapati Raghurama Raju, S/o. Rayapati Venkatapathi Raju, Aged about 44 years, Vizianagaram District. ...PETITIONER AND 1. The State of Andhra Pradesh, Represented by its Principal Secretary, Revenue Department (CT), Velagapudi, Amaravathi, Guntur District, Andhra Pradesh.
The Commercial Tax Officer, M.G. Road (West) Circle, Vizianagaram.
The Commissioner of Commercial Taxes, DNo.5-59, R. K. Spring Valley Apartments, Bandar Road, Eedupugallu Village, Kankipadu Mandal, Vijayawada, Krishna District, Pin-521144. ...RESPONDENTS Petition under Article 226 of the Constitution of India praying that iri the circumstances stated in the affidavit filed therewith, the High Court may be pleased to (i) issue an appropriate writ, order or direction particularly in the nature of Writ of Mandamus declaring clause (aa) inserted in sub section (3) of section 13 of APVAT Act 2005 placing onerous and impracticable burden with prejudicial consequences and of confiscatory nature by APVAT illegal, improper; unfair, unjust, hostile, untenable piece of legislation, transferring the incidence of VAT from a seller to the purchaser, contrary to the spirit of the Act as also violative of articles 14, 19(1)(g) and 265 of Constitution of India, (ii)issue an appropriate writ, order or direction particularly in the nature of Writ of Mandamus declaring Memo No REV/35021/31/2016/CT-II/1 dated 14-12-2016 as illegal, improper, unfair, unjust, hostile, untenable clarification, contrary to the spirit of the Act as also violative of articles 14; 'I9(1)(9) and 265 of Constitution of India, (iii)to declare the consequential
7 impugned VAT assessment proceedings of 22-09-2020 vide AO No ZH3709200D80690/2020-21 dated 22-09-2020 issued by the Deputy Commercial Tax Officer, M.G. Road (West), Vizianagaram as illegal, arbitrary (iv)consequently direct the 2nd respondent to allow the claim of the Petitioner for input tax credit for the tax period involved 2015-16 to 2017-18 (Upto June 2017). lA NO: 1 OF 2021 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 grant stay of all further proceedings pursuant to the impugned order of assessment of VAT dated 22-09-2020 in so far as it relates to the amount under demand relating to disallowance of input tax credit pending disposal of the writ petition. Counsel for the Petitioner: SRI SHAIK JEELANI BASHA Counsel for the Respondent Nos.1 to 3: GP FOR COMMERCIAL TAX WRIT PETITION NO: 14925 OF 2022 Between: M/s.Lakshmi Priyanka Enterprises, D.No.4-8-2, Kothagraharam; Vizianagaram, Represented by its Proprietor Ms. Vajrapu Janaki, W/6 Vajrapu Mohana Rao, Aged about 54 years, Vizianagaram District. ...PETITIONER AND 1. The State of Andhra Pradesh, Represented by its Principal Secretary, Revenue Department (CT), Velagapudi, Amaravathi, Guntur District, Andhra Pradesh.
The Commercial Tax Officer, M.G. Road (West) Circle, Vizianagaram.
8 •' "n
The Commissioner of Commercial Taxes, DNo.5-59, R. K. Spring Valley Apartments, Bandar Road, Eedupugallu Village, Kankipadu Mandal, Vijayawada, Krishna District, Pin-521144. ...RESPONDENTS Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court be pleased to issue an appropriate writ, order or direction particularly in the nature of Writ of Mandamus declaring clause (aa) inserted in sub section (3) of section 13 of APVAT Act 2005 placing onerous and impracticable burden with prejudicial consequences and of confiscatory nature by APVAT illegal, improper, unfair, unjust, hostile, untenable piece of legislation, transferring the incidence of VAT from a seller to the purchaser, contrary to the spirit of the Act as also violative of articles 14, 19(1 )(g) and 265 of Constitution of India^ (ii) issue an appropriate writ, order or direction particularly in the nature of Writ of Mandamus declaring Memo No REV/35021/31/2016/CT-II/1 dated 14-12-2016 as illegal, improper clarification, contrary to the spirit of the Act as also violative of articles 14, ^9(1)(g) and 265 of Constitution of India, (iii) to declare the consequential impugned VAT assessment proceedings of 18-05-2020 vide AO No 208250 dated 18-05-2020 issued by the Commercial Tax Officer, M.G. Road (West), Vizianagaram as illegal, arbitrary, and (iv) consequently direct the 2 respondent to allow the claim of the Petitioner for input tax credit for the tax period involved 2015-16 to 2017-18(Upto June 2017). may unfair, unjust, hostile, untenable nd lA NO: 1 OF 2022 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 grant stay of all further proceedings pursuant to the impugned order of assessment of VAT dated 18-05-2020 in so far as it relates to thd
9 n amount under demand relating to disallowance of input tax credit pending disposal of the writ petition. Counsel for the Petitioner: SRI SHAIK JEELANI BASHA Counsel for the Respondent Nos.1 to 3: GP FOR COMMERCIAL TAX The Court made the following: COMMON ORDER
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI Bench Sr.No:- 21 to 24 & 26 [3522] APHC010247282020 WRIT PETITION NO: 16258 of 2020 along with WP.Nos.21889,21917 of 2020, 22880 of 2021 & 14925 of 2022 W.P.No.16258 of 2020 M/s. Aravinda Enterprises ...Petitioner Vs. The Deputy Commercial Tax Officer and others ...Respondents itick-kideieicit* Advocate for Petitioner(s) Advocate for Respondents Mr. Shaik Jeelani Basha Ms. V. Disha Chowdary, Assistant Government Pleader for Commercial Tax. CORAM :THE CHIEF JUSTICE DHIRAJ SINGH THAKUR DR JUSTICE Y. LAKSHMANA RAO : 13'^ February, 2025 DATE PC : Ms. V. Disha Chowdary, learned Assistant Government Pleader, states that she would have no objection if the orders impugned are set aside keeping in view the fact that the orders impugned had been passed against the petitioner(s) on account of the failure of the suppliers to pay the input tax.
2 HCJ & Dr.YLR, J WPs_16258,21889,21917_2020,2288Q_2021 & _14925_2022 It is stated that now since the petitioner(s) have produced the certificates reflecting the payment by the suppliers, the orders may be set aside with a direction to the assessing officers to consider the certificates produced by the petitioner(s) for passing appropriate orders. Ordered accordingly. No order as to costs. Miscellaneous applications pending, if any, shall stand closed. B PRASADA RAO ASSISTANTx REGISTRAR !i //// / FFICER SECTI To,
The Deputy Commercial Tax Officer, Srikakulam Circle, Vizianagaram Division, Srikakulam.
The Commercial Tax Officer, Srikakulam Circle, Vizianagaram Division, Srikakulam.
The Principal Secretary, Revenue (CT) Department, State of Andhra Pradesh, A.P. Secretariat, Velagapudi, Amaravati, Guntur District.
The Commercial Tax Officer, M.G. Road (West) Circle, Vizianagaram.
The Commissioner of Commercial Taxes, DNo.5-59, R. K. Spring Valley Apartments, Bandar Road, Eedupugallu Village, Kankipadu Mandal, VijaYawada, Krishna District, Pin-521144
The Commercial Tax officer, M.G.Road East Circle, Block A, 2^^ Floor, Koppu Guranna Buildings, Sidartha Nagar, LTB Road, Vizianagaram.
The Joint Commissioner Commercial Taxes Department, Vijayawada
One CC to Sri Shaik Jeelani Basha, Advocate [OPUC]
Two CC’s to GP for Commercial Tax, High Court of A.P. at Amaravati[OUT]
Three CD Copies. ssb
12 HIGH COURT DATED: 13/02/2025 COMMON ORDER WP.Nos.16258, 21889, 21917 of 2020, 22880 of 2021 & 14925 of 2022 ^ 2 0 FEB 2025 | . Current Section WRIT PETITIONS ARE ORDERED 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.