IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVA (Special Original Jurisdiction) WEDNESDAY, THE FIFTH DAY OF FEBRUARY TWO THOUSANDAND TWENTYFIVE PRESENT THE HONOURABLE SRI JUSTICE R.RAGHUNANDAN RAO AND THE HONOURABLE SRI JUSTICE HARINATH.N WRIT PETITION NO: 27891 OF 2023 Between: M/s Krishna Industries, Rep. by its Partner, Mr. N. Narendra, Plot No,19, and 20, Sulthanabad Industrial Estate, Tenali, Guntur District Andhra Pradesh ...Petitioner AND 1. Commercial Tax Officer, Gandhi Chowk circle, Tenali, Andhra Pradesh. 2. The Appellate Additional Commissioner (ST), Tirupathi Division Tirupathi, Andhra Pradesh. 3. The Commercial Tax Officer, Morisspet, Tenali, Guntur District 4. Branch Manager, Indian Bank, Balujepaliivari St., Morriset, Tenali - 522203,Guntur Dist. 5. The State of Andhra Pradesh, rep. by its Principal Secretary, Revenue CT-II Department, Secretariat, Amaravathi, A.P. ...Respondents Petition under Article 226 of the Constitution of India praying that in may the circumstances stated in the affidavit filed therewith, the High Court be pleased to issue Writ of Mandamus or any other appropriate Writ or order or direction declaring the action of the 2^^ Respondent in rejecting the appeal by order dated 24.3.2023 as if it was not filed on time treating the fresh set of documents as appeal filed originally is illegal, arbitrary, contrary to law, curtailing the right of appeal and in violation of principles of natural justice and consequently direct the 2^*^ Respondent to admit the appeal and dispose of on merits or in the alternative, declare that the Petitioner is not liable purchase tax under Section 4(4)(i) of the Andhra Pfadesh Value Added Tax Act, 2005 by setting aside the assessment order dates} 29.9.2017 passed by the Respondent for the period April 2014 to 21.a.2017 as per the law laid down by this Honourable High Court in KGF r Cotton case (81 VST1). lA NO: 2 OF 2023 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 grant stay of all further proceedings including stay of collection of the disputed demand for the period 2014-15 to 2016-17 under Andhra Pradesh Value Added Tax Act, 2005, pending disposal of the Writ Petition otherwise the Petitioner will be put to irreparable loss and hardship. as Counsel for the Petitioner: SRI SRINIVASA RAO KUDUPUDI Counsel for the Respondents: GP FOR COMMERCIAL TAX The Court made the following order: # APHC010257222023 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3488] m WEDNESDAY, THE FIFTH DAY OF FEBRUARY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE HARINATH.N WRIT PETITION NO: 27891/2023 Between: M/s Krishna Industries ...PETITIONER AND Commercial Tax Officer and Others Counsel for the Petitioner: 1.SRINIVASA RAO KUDUPUDI Counsel for the Respondent(S): 1.GP FOR COMMERCIAL TAX The Court made the following Order: (perHon’bleSrl Justice R.RaghumndanRao) ...RESPONDENT(S) The petitioner, who was a registered dealer under the Andhra Pradesh Value Added Tax Act, 2005, had been served with an Order of assessment, dated 29.09.2017, on 17.11.2017. It is the case of the petitioner that the petitioner had thereupon filed an appeal before the Appellate Deputy Commissioner, Tirupati Division, on 11.12.2017 along with payment of 12.5% of the disputed tax of Rs.1,79,435/-, apart from institutional fees of Rs.1000/-, on 08.12.2017. The petitioner had thereupon approached this Court by way of W.P.No.15216 of 2019. At that stage, the Learned Government Pleader for Commercial Tax, on instructions, had stated that the appeal of the petitioner was pending. In view of this submission, the learned counsel for the petitioner withdraws the Writ Petition with liberty to approach the appellate authority. Recording this statement, a Division Bench of this Court, by an Order, dated 11.11.2019, had dismissed the Writ Petition as withdrawn in accordance with 2. 2 % the submissions made therein. After the said withdrawal, the petitioner addressed a letter, dated 06.11.2021 to the Appellate Deputy Commissioner, Tirupati Division, bringing these facts to the knowledge of the Appellate Deputy Commissioner and the requested the Appellate Deputy Commissioner to take up the appeal. It appears that the petitioner was called upon to file a proper appeal after reconstruction of the bundle and the same was done, on 10.12.2021. However, the Appellate Deputy Commissioner, by an Order dated 22.03.2022, had rejected the appeal on the ground that the grounds of appeal had not been received by the Appellate Deputy Commissioner and consequently, the appeal is beyond time. Aggrieved by this Order, the petitioner again approached this Court by way of W.P.No.15055 of 2022, for setting aside the Order, dated 22.03.2022. A Division Bench of this Court, by an Judgment, dated 28.06.2022, disposed of the Writ Petition with a direction to the Appellate Authority to deal with the same in accordance with law and after verifying whether the appeal was preferred within time and if it was preferred or sent by courier within the stipulated time. 3. Consequent to this Judgment, the Appellate Additional Commissioner (ST), Tirupati, passed a fresh Order, dated 24.03.2023, holding that the appeal has been filed beyond time and consequently, rejecting the appeal. 4. Aggrieved by this Order, the petitioner has approached this Court by way of the present Writ Petition. 5. A perusal of the impugned order, dated 24.03.2023 shows that the Appellate Additional Commissioner proceeded on the basis of the appeal being filed, on 10.12.2021 and without going into the question of whether an appeal had been filed in the year-2017 itself. It is not clear as to how, the Appellate Additional Commissioner, in view of the submissions made before this Cou4 ajj^TTecordedaiby this Court, on 11.11.2019, that an appeal was 6. 3 already pending, could have taken the stand that the appeal was filed, on 10.12.2021. The fact that the petitioner had pay 12.5% of the disputed tax, on 07.12.2017 along with the institution fee, on 08.12.2017 to sufficient demonstration of the fact that an appeal had been filed. Further, the submission of the learned Government Pleader for Commercial Tax, on 11.11.2019, that an appeal was pending only confirms this view of the Court. 7. In the circumstances, the Appellate Additional Commissioner ought to have proceeded with the appeal on merits. A fact that the appellate authorities are refusing to look into this question, is sufficient for this Court to exercise its discretion and jurisdiction to hold that an appeal had been filed in December-2017 itself. 8. Accordingly, this Writ Petition is allowed setting aside the Order of the 2"’"' respondent- Appellate Additional Commissioner, dated 24.03.2023 and respondent for consideration of the 9. nd remanded the matter back to the 2 appeal on merits. It is further submitted that the Appellate Authority, who has jurisdiction to take up the appeal of the petitioner is now the Additional Assistant Commissioner, Sales Tax, Vijayawada Division. The same to be accepted and the matter to be place before the competent Appellate Authority having territorial jurisdiction, within in a period of one month and the appeal to be decided, further period of three months after due notice and opportunity being given to the petitioner. There shall be no order as to costs. As a sequel, pending miscellaneous petitions, if any, shall stand closed. Sd/- N. NAGAMMA ASSISTANT,REGISTRAR 10. //TRUE COPY// SECTION OFFICER To, 1. The Commercial Tax Officer, Gandhi Chowk circle, Tenali Andhra Pradesh. 2. The Appellate Additional Commissioner (ST), Tirupathi Division Tirupathi, Andhra Pradesh. 3. The Commercial Tax Office, Morisspet, Tenali, Guntur District Manager, Indian Bank, Balujepallivari St. 522203, Guntur Dist. Morriset, Tenali - State Of Andhra 6. One CC to Sri Srinivasa Rao Kudupudi, Advocate [OPUC] [OUT? Commercial Tax, High Court of Andhra 8. Two CD Copies Pradesh. RAM HIGH Court DATED:05/02/2025 i i ^^andh^ X 2 1 FEB 2025 col ^ ^ Current Section %5jocspATCV5«!5<^ ORDER WP.No.27891 of 2023 ALLOWING THE WP WITHOUT COSTS