Sri Venkata Satya Traders vs. The State Of Andhra Pradesh

to the order impugned till disposal of the writ petition or else the Petitioner would be put to serious loss and hardship. Counsel for the Petitioner(s): SRI M V J K KUMAR Counsel for the Respondents 1 to 3 : GP FOR COMMERCIAL TAX WRIT PETITION NO: 21901 OF 2020 Between: M/s. Sai Bhagawan Agencies, D.No. 18-1-118, M.G,Road, Beside Dabagardens, Vizianagaram, Represented by its Proprietor Mr. V Upendra Rao, S/o. Late V Bangaraju, Aged about 57 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.

*1 of section 13 of APVAT Act 2005 placing onerous and impracticable burden with prejudicial consequences and of confiscatory nature by APVAT (Amendment) Act No. 4 of 2016 w.e.f. 01-04-2015 as 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 ihe nature of Writ of Mandamus declaring Memo No REV/35021/31/2016/CT-11/1 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, 19(1 )(g) and 265 of Constitution of India, (iii)to declare the consequential impugned VAT assessment proceedings of 18-05-2020 vide AO No 208143 dated 18-05- 2020 issued by the Commercial Tax Officer, M.G. Road (West), Vizianagaram as illegal, arbitrary and (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 2020 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the Writ 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 the amount under demand relating to disallowance of input tax credit pending disposal of the writ petition. Counsel for the Petitioner(s): SRI SHAIK JEELANI BASHA Counsel for the Respondents 1 to 3 : GP FOR COMMERCIAL TAX WRIT PETITION NO: 22172 OF 2020 Between:

41^ M/s Sri Venkata Satya Traders, Plot No 1 D.No 25/3, Dasannapeta, Vizianagaram Rep. by its Proprietor Mr. Boile Kameshwara Rao, S/o. late Chinna Satyanarayana Aged about 65 years, Vizianagaram District. ...PETITIONER AND The State of Andhra Pradesh, Represented by its Principal Secretary Revenue Department (CT), Velagapudi, Amaravathi, Guntur District, Andhra Pradesh.

G assessment proceedings of 18-05-2020 vide AO No 208200 dated 18-05- 2020 issued by the Commercial Tax Officer, M.G. Road (West), Vizianagaram as illegal, arbitrary and (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 2020 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the Writ 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 the amount under demand relating to disallowance of input tax credit pending disposal of the writ petition. Counsel for the Petitioner(s): SRI SHAIK JEELANI BASHA Counsel for the Respondents 1 to 3 : GP FOR COMMERCIAL TAX WRIT PETITION NO: 28820 OF 2021 Between: M/s. Sri Roopa Enterprises, 20-18-32/6, Krishnarajapuram, Vizianagaram, Represented by its Proprietor Mrs. Vulli Jaya, W/o. Vulli Namassivaya, Aged about 56 years, Vizianagaram District. ...PETITIONER(S) AND 1. The State of Andhra Pradesh, Represented by its Principal Secretary, Revenue Department (CT), Velagapudi, Amaravathi, Guntur District, Andhra Pradesh.

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<2 order of assessment of VAT dated 18-05-2020 in so far as it relates to the amount under demand relating to disallowance of input tax credit pending disposal of the writ petition. lA NO: 1 OF 2023 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the Writ Petition, the High Court may be pleased to receive the counter copies on record by allowing the leave petition in the above writ petition. Counsel for the Petitioner(s): SRI SHAIK JEELANI BASHA Counsel for the Respondents 1 to 3 : GP FOR COMMERCIAL TAX The Court made the following: COMMON ORDER

Bench Sr.Nos:-19 to 22 [3446] IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI APHC010226472020 W.P.Nos.14952, 21901 and 22172 of 2020 & 28820 of 2021. W.P.No.14952 of 2020:- M/s. Ganesh Enterprises ...Petitioner Vs. The State of Andhra Pradesh and others ...Respondents ********** Sri M. V. J. K. KUMAR, Advocate for the petitioner. Learned Government Pleader for Commercial Tax. respondents. Advocate for the CORAM :THE CHIEF JUSTICE DHIRAJ SINGH THAKUR SRI JUSTICE R. RAGHUNANDAN RAO : 5th September 2024 DATE PC : Learned counsel for the respondents - Mr. T. C. D. Sekhar states that he 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 petitioners on account of the failure of the suppliers to pay the input tax. It is stated that now since the petitioners 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 petitioners for passing appropriate orders.

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HIGH COURT DATED:05/09/2024 COMMON ORDER WP.Nos.14952, 21901 and 22172 of 2020 AND 28820 of 2021 8^ [g 01 OCT OT II Current Section ORDERING ALL WP’s WITHOUT COSTS