IN THE HIGH COURT OF ANDHRA PRADESH AT AMAR

(SpecI-al Original Jurisdiction) TUESDAY, THE SEVENTH DAY OF MAY ll^/0 THOUSAND AND TWENTY FOUR

:PRESENT:

THE HONOURABLE SRI JUSTICE RAVI NATH TILHARI AND

THE HONOURABLE SMT JUS"CE KIRANIVIAYEE MANDAVA WRIT PETITION NO: 24253 OF 2023

Between :

M/s. Sowbhagya lakshmi Raw & BoI'Ied Rice Mill, rep. by l'ts Managing Partner, Mr. S.V.V. Ramana, K. Ganglavaram -533305, K.Gangavaram MandaI, East Godavari Distrl-ct, Andhra Pradesh

Petitioner

qgiv

AND

• 1. Commercial Tax Officer, RamaChandrapuram circle, Ramachandrapram, East Coda+varl® District
• 2. The District Supply Officer, AP State Civil Supplies Corporation, Collectorate Compound, Kakinaida, East Godavari District, A.P.
• 3. The Appellate Additional Commissioner (sT) Vijayawada Divl'sion, Moghalrajpuram, opp. siddhartha college, vijayawada, Andhra Pradesh
• 4. State ofAndhra Pradesh, rep. by its principal secretary to Government, Revenue (CT-ll ) Department, secretariat, velagapudi, Amaravathi

Respondents

Petition under Article 226 of the|C-onstitution of India praying that in the circumstances stated in the affidavl't filed therewith, the Hl-gh Court may be Pleased tO issue a Writ of Mandamus or any other appropriate writ or order or direction, (a) declaring the action of the 3rd Respondent in denying the benefit of waiver for the by orders dated 5.8.2o23 and 7.8.2023 affirml'ng the view of the lst Respondent I'n endOrSemerfu dated 5.6.2023, as illegal, arbitrary,

contrary to law and the Government Memos, though the petitioner had complied with a" the condl-tl'ons as per Government Memo wl'th respect to waiver as we" as completion of the assessments on tl-me,I and set aside the same,- (b)and further declare that ;the due date 30.9.2018 mentioned l'n Government Memo No.REV-35024/3/2017-CT-ll, dated 5.9.2018 will be only ito complete the regular assessment but not the revised or remand Proceedings or for wal-vcr proceedin-gs,' and (c)to further declare that there was no deadline for claiming waiver or completl|ng the wal'ver proceeding in view of the language and the conditl'ons in Government Memo dated o5.09.2018 and consequently direct the lSt Respondent to reopen the assessments for the year 2011-12 to 2013-14 under the central Sales Tax Act, 1956, declaring the petitioner as elI®gjble for waiver and consider the c Forms; and also direct the lSt Respondent to fund the amount so recovered from the 2nd Respondent.

IA NO: OF 2023

Court. petjtjon under sectl-on 151 CPc praying that jn the circumstances stated in the affidavit filed in support of the petI-lion, the High Court may be pleased to grant stay of all further proceedI'ngS including stay of collection of the balance disputed demand of Rs.20, 64,371/-out of Rs.54, 91,216/-for the assessment year 2011-12 to 2014-15 under the central Sales Tax Act,1956, pendI'ng disposal of the Writ Petition No.24253 of 2023, on the file of the HI-gh

The petI'tiOn COming on for hearing, upon perusing the petl'tI-On and th6 affidavit filed I-n Support thereof and the earlI'er Orders Of the High Court dated 19.09.2023, 03.ll.2023, 28,ll.2023,19.12.2023, 20.02.2024 & 19.03.2024 and upon hearing the arguments of Sri'srinivasa Rao Kudupudi, Advocate for the petl'tl'oner, and of GP for CommercI'aI Tax for Respondent Nos.1, 3 & 4, and of srI' P.Hema Chandra, standl'ng counsel for Respondent No.2, thel Court made the foIIowI'ng,'

ORDER

lfLearned Government pleader for commercial Tax prays for and is granted four (o4) weeks further time to file the counter affidavit.

2. lf the counter affidavit I-s filed, the reply/rejoI-nder affI-daVI-I, if any, may be filed wI-thin a further period of two (o2) weeks.

3. Ll-st on 16.07.2024.

4. Interim order granted earlier I-s extended till the next date of listing.''

sD/-AI VIJAYA BABU

/¥sclTSIToA#o#F:CG:SRT RA R

/ITRUE 'COPY//

To,

1. One CC to Srl-Srl'nivasa Rao Kudupudi, Advocate [opuc]

2. One CC to Sri P.Hema Chandra: standing cousnel [opuc]

3. Two CCs to GP for Commercial Tax, High Court of Andhra Pradesh [OUT]

4. One spare copy

SAM

HIGH COURT

RNT,J $\mathbf{g}$ KM,J

DATED:07.05.2024

LIST ON 16.07.2024

ORDER

WP.No.24253 of 2023

EXTENDED INTERIM ORDER