1 RRR, J & MRK, J W.P.No.9885/2024 APHC010156212024 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3508] THURSDAY, THE TWENTY SECOND DAY OF JANUARY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE MAHESWARA RAO KUNCHEAM WRIT PETITION NO: 9885/2024 Between: Asian Timber Estates ...PETITIONER AND The State Of Ap and Others ...RESPONDENT(S) Counsel for the Petitioner: 1. LEO LAW ASSOCIATES LLP Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX 2. GP FOR COMMERCIAL TAX (TG) The Court made the following ORDER: (Per Hon’ble Sri Justice R. Raghunandan Rao) Heard Sri Gudipudi Venkateswarlu, learned counsel appearing for the petitioner and learned G.P. for Commercial Tax, appearing for the respondents. 2 RRR, J & MRK, J W.P.No.9885/2024 2. The petitioner herein, which was registered under the AP VAT Act, 2005 had been served with the assessment order bearing A.O.No.142179 dated 31.12.2018 for the tax period 01.11.2014 to 31.06.2017 and penalty order in A.O.No.154737, dated 30.03.2019 for the same tax period, by the C.T.O Morrispet Circle, Tenali, Guntur District. The petitioner submits that appeals were filed against both these orders and the same are remain pending. 3. The petitioner contends that the respondent authorities, even during the pendency of the appeals, have initiated action for recovery of tax, by attachment of the bank account of the petitioner, maintained with the 5th respondent-bank and that such action is clearly arbitrary, irrational and requires to be interdicted by this Court. 4. The learned Government Pleader has filed a Memo dated 27.11.2024 attaching an order of the Appellate Deputy Commissioner (CT), Tirupati, dated 16.03.2020, wherein the assessment order passed by the C.T.O., Morrispet Circle, Tenali, Guntur District, was dismissed on the ground of delay in filing the said appeal. 5. The learned counsel for the petitioner submits that the petitioner was unaware of the said order and the first information relating to the said order came only when the order was served on the learned counsel for the petitioner by the learned Government Pleader in this Court. 3 RRR, J & MRK, J W.P.No.9885/2024 6. Be that as it may, nothing further would remain in the matter, in as much as, the said writ petition has been filed on the ground that the appeal against the assessment order is still pending. 7. Accordingly, this writ petition is dismissed leaving it open to the petitioner to avail of his remedies. There shall be no order as to costs. As a sequel, pending miscellaneous applications, if any, shall stand closed. R. RAGHUNANDAN RAO, J MAHESWARA RAO KUNCHEAM, J Js. 4 RRR, J & MRK, J W.P.No.9885/2024 THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO & THE HONOURABLE SRI JUSTICE MAHESWARA RAO KUNCHEAM W.P.No.9885 of 2024 (per Hon’ble Sri Justice R.Raghunandan Rao) 22nd January, 2025 JS