Research › Search › Judgment

High Court of Andhra Pradesh · body

2025 DAILYLAW 19155 (AP)

The State of Andhra Pradesh v. M/S. Sri Gadipalli Bangaru Naidu

TREVC/11/2022 · 2025-02-05

B Krishna Mohan, Nyapathy Vijay

body2025

Judgment text

Extracted from the PDF above. The PDF is authoritative.

APHC010266812019 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: 11/2022 Between: The State Of Andhra Pradesh M/s Sri Gadipalli Bangaru Naidu Counsel for the Petitioner: 1. GP FOR COMMERCIAL TAX (AP) Counsel for the Respondent: 1. C SANJEEVA RAO 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: 11/2022 The State Of Andhra Pradesh AND M/s Sri Gadipalli Bangaru Naidu ...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.11 of 2022 The Court made the following: ORDER: (Per Hon’ble Sri Justice B. Krishna Mohan) Heard the learned Government Pleader for Commercial Tax appearing for the petitioner. 2. This tax revision case arises against the order passed by the Andhra Pradesh Value Added Tax Appellate Tribunal, Visakhapatnam in T.A.No.84 of 2009, dated 15.03.2019 by remanding the matter to the appellate authority to pass orders afresh in terms of the Memo.No.7234/CT-II(1)/2002, dated 28.01.2003. 3. Though the disputed tax is shown as Rs.1,27,428/- in this case, as there is no point of law to be decided in this case, we see no reason to interfere with the order of the Tribunal. 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