IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI

(Special Original Jurisdiction)

WEDNESDAY, THE TWENTIETH DAY OF JULY TWO THOUSAND AND TWENTY TWO

:PRESENT:

THE HONOURABLE SRI JUSTICE C.PRAVEEN KUMAR AND THE HONOURABLE SRI JUSTICE TARLADA RAJASEKHAR RAO

WRIT PETITION NO: 21397 OF 2022

Between:

Chiranjeevi, S/o Narayanappadu, Aged 53 years, Owner of Bus No.AP.30.TA.0189, R/o D.No.5-1-83, Palakonda Road, Srikakulam Town and District, Andhra Pradesh State.

PetitionerS

AND

• 1. The State of Andhra Pradesh, Rep. by its Principal Secretary to Government, Revenue (Commercial Tax) Department, Secretariat Buildings, Velagapudi, Amaravathi, Guntur District.
• 2. The Chief Commissioner, Commercial Tax Department, R.K. Spring Apartment, Bandar Road, Eedupugallu Village, Kankipadu, Vijayawada, Krishna District-521151.
• 3. The Deputy Commissioner (CT)/ Appellate Authority, Commercial Tax Department, R.K. Spring Apartment, Bandar Road, Eedupugallu Village, Kankipadu, Vijayawada, Krishna District-521151.
• 4. The Commercial Tax Officer, Commercial Tax Department, M.G. Road, West Circle, Vizianagaram Division, Vizianagaram, Vizianagaram District.
• 5. The Deputy Commercial Tax Officer-I, M.G. Road, West Circle, Vizianagaram, Vizianagaram District.

Respondents

Petition under Article 226 of the Constitution of India is filed 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 one in the nature of Writ of Mandamus declare the action of the 4th respondent in issuing Assessment of Value Added Tax Order dated 08.04.2022 demanding the petitioner to pay an amount of Rs.1,43,610/- towards revised tax from 1 % to 14.5 %for the assessment year 2016-2017 on the hire charges received from the APSRTC for the buses bearing No.AP.30.TA.0189 as illegal, arbitrary, improper, colourable exercise of power and jurisdiction, in violation of principles of Natural Justice and violative of Articles 14 & 21 of Constitution of India, barred by limitation and opposed to provisions of AP VAT Act, 2005 and Rules thereunder and consequently set-aside the impugned Assessment Order, dated 08.04.2022 issued by the 4^th respondent.

IA NO: 1 OF 2022

Petition under Section 151 CPC is filed praying that in the circumstances stated in the affidavit filed in support of the writ petition, the High Court may be pleased to suspend the Assessment of Value Added Tax Order, dated 08.04.2022 issued by the 4^th respondent, pending disposal of the Writ Petition No. 21397 of 2022, on the file of the High Court.

The petition coming on for hearing, upon perusing the Petition and the affidavit filed in support thereof and upon hearing the arguments of Smt.Sushma Yaganti Advocate for the Petitioner and learned Government Pleader for Commercial Tax for Respondents, the Court made the following.

ORDER:

Post on 25.07.2022.

Till such time, no coercive steps shall be taken.

Sd/- M. SURYANADHA REDDY ASSISTANT REGISTRAR

SECTION OFFICER

//TRUE COPY//

To,

• 1. The Principal Secretary to Government, Revenue (Commercial Tax) Department, State of Andhra Pradesh, Secretariat Buildings, Velagapudi, Amaravathi, Guntur District.
• 2. The Chief Commissioner, Commercial Tax Department, R.K. Spring Apartment, Bandar Road, Eedupugallu Village, Kankipadu, Vijayawada, Krishna District-521151.
• 3. The Deputy Commissioner (CT)/ Appellate Authority, Commercial Tax Department, R.K. Spring Apartment, Bandar Road, Eedupugallu Village, Kankipadu, Vijayawada, Krishna District-521151.
• 4. The Commercial Tax Officer, Commercial Tax Department, M.G. Road, West Circle, Vizianagaram Division, Vizianagaram, Vizianagaram District.
• 5. The Deputy Commercial Tax Officer-I, M.G. Road, West Circle, Vizianagaram, Vizianagaram District. (1 to 5 by RPAD)
• 6. One CC to Smt.Sushma Yaganti Advocate [OPUC]
• 7. Two CCs to GP for Commercial Tax, High Court Of Andhra Pradesh. [OUT]
• 8. One spare copy

SRL

HIGH COURT

CPKJ & TRRJ

DATED: 20/07/2022

NOTE: POST ON 25.07.2022

ORDER

WP.No.21397 of 2022

DIRECTION