ri!H \ APHC010243742025 V,-'' IN THE HIGH COURT OF ANDHRA PRADESH ATAMARAVATI (Special Original Jurisdiction) WEDNESDAY,THE SIXTEENTH DAY OF JULY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HONOURABLE SMT JUSTICE SUMATHI JAGADAM WRIT PETITION NO: 16662 OF 2025 Between: M/s Murali Krishna Rice Mill, Represented by the Managing Partner M. Maheshwar Reddy, VindurRaod, Gudur, Sri Balaji District, Andhra Pradesh, PIN 524101. ...PETITIONER AND 1. Commercial Tax Officer, Gudur circle. Near Court Complex, Railway State Road, Gudur, Sri Balaji District, Andhra Pradesh PIN 524101. ' 2. Appellate Authority at Thirupathi, Flat No 101, Thunga Residency, Rani Paranthaka Devi Marg, Thirupathi-PIN 517501. 3. State of Andhra Pradesh, Represented by the Secretary, Revenue (CT) Department, Secretariat Buildings, Velagapudi, Mangalagiri Mandal, Guntur (District), A.P, PIN 522503. 4. A. P. Value Added Tax Appellate Tribunal; A. P., C.T.Complex, Simhachalam Raod, Dheendayalpuram, L Koraameenugunta, REnigunta Road Opposite Q1 Hospital, Visakhapatnam, A.P. PIN 530040. ...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 ptieased to issue an appropriate writ, order or direction, more in the nature of Writ of Mandamus, setting aside the impugned orders of the Respondent No 4 dated 24-10-2024 (received by the petitioner only on 05-02- 2025) and to remand the matter to them with a direction to admit the appeal and to dispose of the same on merits . ’ lA NO: 1 OF 2025 V.r Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to stay the collection of the disputed tax of Rs.4,48,473 levied by the Respondent No:1 under Section 9(1) of the CST Act, 1956 for the various reasons mentioned in detail in this affidavit, v V'-' Counsel for the Petitioner: SRI J.N VENKATA SURESH KUMAR Counsel for the Respondent Nos.1 to 4: GP FOR COMMERCIAL TAX \ The Court made the following order: ^'jc. APHC010243742025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3541] WEDNESDAY, THE SIXTEENTH DAY OF JULY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SMT JUSTICE SUMATHI JAGADAM WRIT PETITION NO: 16662/2025 Between: 1.M/S MURALI KRISHNA RICE MILL,, REPRESENTED BY THE MANAGING PARTNER M. MAHESHWAR REDDY, VINDURRAOD, GUDUR, SRI BALAJI DISTRICT, ANDHRA PRADESH, PIN 524101. ...PETITIONER AND 1.COMMERCIAL TAX OFFICER, GUDUR CIRCLE. NEAR COURT COMPLEX RAILWAY STATE ROAD, GUDUR DISTRICT, ANDHRA PRADESH PIN 524101. SRI BALAJI 2.APPELLATE AUTHORITY AT THIRUPATHI, FLAT NO 101, THUNGA RANI PARANTHAKA DEVI MARG, THIRUPATHI- PIN RESIDENCY, KORAAMEENUGUNTA, RENIGUNTA ROAD 517501. 3. STATE OF ANDHRA PRADESH SECRETARY BUILDINGS (DISTRICT), A.P, PIN 522503. 4.A P VALUE ADDED TAX APPELLATE TRIBUNAL A P, C.T.COMPLEX,OPPOSITE SIMHACHALAMRAOD.DHEENDAYALPURAM, VISAKAPATNAM, A.P. PIN 530040. REPRESENTED BY THE REVENUE (CT) DEPARTMENT,SECRETARIAT VELAGAPUDI, MANGALAGIRI MANUAL, GUNTUR Q1 HOSPITAL, r 2 ...RESPONDENT(S); 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 tomay be pleased to issue an appropriate writ, order or direction, more in the nature of Writ of Mandamus, setting aside the impugned orders of the Respondent No 4 dated 24-10-2024 (received by the petitioner only on 05- 02- 2025) and to remand the matter to them with a direction to admit the appeal and to dispose of the same on merits and to pass such lA NO: 1 OF 2025 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased may be pleased to stay the collection of the disputed tax of Rs.4,48,473 levied by the Respondent No:1 under Section 9(1) of the CST Act, 1956 for the various reasons mentioned in detail in this affidavit; and to pass such Counsel for the Petitioner: 1. J.N VENKATA SURESH KUMAR Counsel for the Respondent(S): 1. 3 V *rh© Court mSCiO th© following OrdGrt (per Hon’Ue Sn justice R. Raghunandan Rao) The petitioner having suffered an Order of assessment had approached the Appellate Deputy Commissioner, Tirupati, by way of an Appeal, under the Andhra Pradesh Value Added Tax Act, 2005. This Appeal came to be dismissed, on 06.11.2019 on the ground that the petitioner had not deposited 12 >2% of the disputed amount, within the time and had not paid the appeal fee, within the time limit prescribed under the APVAT Act. Aggrieved by this Order, the petitioner has approached the Andhra Pradesh Value Added Tax Appellate Tribunal, Visakhapatnam, by way of A.R.No.18 of 2021. This appeal came to be dismissed by the Tribunal, on 24.10.2024, on the ground that there is no representation for the appellant. Effectively, this was an Order of dismissing the appeal for default. The petitioner has approached this Court by way of the present Writ Petition for setting aside the said Order of the Tribunal, dated 24.10.2024. 2. 3. In view of the fact that the Order of the Tribunal is dismissal for default, it was always open to the petitioner to approach the Tribunal for setting aside the default order. Wp do not find any reason to interfere with such an Order dated 4. 5. 24.10.2024. 6. Accordingly, this Writ Petition is dismissed. There shall be no order as to costs. As a sequel, interlocutory applications pending, if any shall stand closed. Sd/- M PRABHAKAR RAO ASSISTANT SECTION OFFICER RAR //TRUE COPY// To, One CC to Sri J.N. Venkata Suresh Kumar, Advocate [OPUC] Commercial Tax, High Court of Andhra Pradesh 1 2. Two CCS to GP for [OUT] 3. Two CD Copies ssb HIGH COURT DATED:16/07/2025 ORDER WP No.16662 OF 2025 DISMISSING THE W.P. WITHOUT COSTS