V R Nirman Private Limited vs. The Deputy Assistant Commissioner(St)

w IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI (Special Original Jurisdiction) WEDNESDAY, THE ELEVENTH DAY OF DECEMBER TWO THOUSAND AND TWENTY FOUR PRESENT THE HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO AND THE HON’BLE SRI JUSTICE MAHESWARA RAO KUNCHEAM WRIT PETITION NO: 28158 OF 2024 Between: V. R. Nirman Private Limited, Rep. by its Director and Authorized Signatory Ramakotaiah Cheruvu, S/o. CVPN Sharma, Situated at 1®‘ Floor, 50-22-11, Varapurna Nilayam, TPT Colony, Near Ganesh Babu Childrens Hospital, Visakhapatnam, Andhra Pradesh. ...PETITIONER AND 1. The Deputy Assistant Commissioner(ST), Siripuram Circle, Visakhapatnam-I Division Visakhapatnam. 2. The Assistant Commissioner (ST), Siripuram, Visakhapatnam. ...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 to issue an appropriate Writ, Order or Direction more particularly in the nature of Writ of Mandamus to remand the matter by revoking the AMT- 13 issued to the 3 one rd person who is the Branch Manager of the petitioner's bank account within the month in a different figures are not proper in view of the above reasons cannot be valid to retain or attached the bank account due to the reason that it is not a trading business and purely depended on works contract and subject to the release of the payments by the central departments and also state departments and duly covered by TDS and the dealer / petitioner is ready to produce all the books of accounts to the respective proper officer to show that his bonafide-ness in respect of the above other than the limitation which is covered for the assessment period 2018-19 and whereas from 2020 onwards, he is willing to submit all the data up-to-date the information with reference to the ledger book and also the purchase invoices and also the sales supplies used in the works contract to purchase the relief from the department and to show his bonafide-ness which may be prayed that the Hon’ble Court may consider the same by admitting the writ petition and remanding the same by revoking the bank account attached by the authority in twice in the AMT-13 dated 19.11.2024 and dated 23.11.2024 with a different demand without expressing any specific reason whatsoever is not applicable under law. lA NO: 1 OF 2024 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 when the order of the adjudication is not valid due to the technical latches, the demand cannot be collectible and the attachment of the bank account issued in GSTR-19 are improper and illegal. Hence, the cancellation of registration is also improper and illegal on account of the non filing of the returns by the petitioner due to the technical reasons is not proper. In view of the above prayer, it is humbly pray that the Hon’ble Court may be kindly pass an interim order by revoking the bank attachment and also revoking the registration by giving a direction to the authorities and allow the petitioner to file the returns and pay taxes if it is payable as per the Act and as per the law in the interest of justice and equity. It is further praying that the Hon'ble High Court may kindly pass a reasonable order which is deemed fit and proper in the interest of the justice and equity, pending disposal of the above writ petition. Counsel for the Petitioner: SRI GOPISETTY NAGARAJU Counsel for the Respondents: GP FOR COMMERCIAL TAX