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2025 DAILYLAW 14596 (AP)

THE STATE OF ANDHRA PRADESH v. M/S SUBBA REDDY AND CO.,(Works Contractors)

TREVC/16/2022 · 2025-02-05

B Krishna Mohan, Nyapathy Vijay

body2025

Judgment text

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APHC010180562019 IN THE HIGH COURT OF ANDHRA PRADESH WEDNESDAY, TWO THOUSAND AND TWENTY FIVE THE HONOURABLE SRI JUSTICE B KRISHNA MOHAN THE HONOURABLE SRI JUSTICE TAX REVISION CASE NO: 16/2022 Between: The State Of Andhra Pradesh M/s Subba Reddy And Co Works Contractors Counsel for the Petitioner: 1. GP FOR COMMERCIAL TAX (AP) Counsel for the Respondent: 1. IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) WEDNESDAY, THE FIFTH DAY OF FEBRUARY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE B KRISHNA MOHAN THE HONOURABLE SRI JUSTICE NYAPATHY VIJAY TAX REVISION CASE NO: 16/2022 The State Of Andhra Pradesh AND M/s Subba Reddy And Co Works Contractors ...RESPONDENT Counsel for the Petitioner: GP FOR COMMERCIAL TAX (AP) Counsel for the Respondent: IN THE HIGH COURT OF ANDHRA PRADESH [3516] FIFTH DAY OF FEBRUARY THE HONOURABLE SRI JUSTICE B KRISHNA MOHAN NYAPATHY VIJAY ...PETITIONER ...RESPONDENT 2 HBKM,J & HVN,J TREVC.No.16 of 2022 The Court made the following: ORDER: (Per Hon’ble Sri Justice B. Krishna Mohan) Heard the learned Government Pleader for Commercial Taxes appearing for the petitioner. 2. This tax revision case arises against the common order passed by the Andhra Pradesh Value Added Tax Appellate Tribunal, Visakhapatnam in T.A.No.149 of 2010 and batch, dated 16.02.2019, wherein, the matters were remanded to the concerned assessing authorities for re-computation of the turnovers and to pass orders de novo, as indicated in the said order in T.A.No.3 of 2012. 3. Though the disputed tax is shown as Rs.2,40,595/- in this case, as there is no question of law to be considered in this case and as there is no infirmity in the common order passed by the Tribunal below, we see no reason to interfere with the same. 4. Hence, the Tax Revision Case is dismissed. Interim order, if any, deemed to have been vacated. There shall be no order as to costs. As a sequel, Interlocutory Applications pending, if any, shall stand closed. __________________________ JUSTICE B KRISHNA MOHAN ________________________ JUSTICE NYAPATHY VIJAY 05.02.2025 MDP