IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI TUESDAY, THE EIGHTH DAY OF APRIL TWO THOUSAND AND TWENTY FIVE PRESENT HONOURABLE SRI JUSTICE NINALA JAYASURYA AND HONOURABLE SRI JUSTICE TARLADA RAJASEKHAR RAO TAX REVISION CASE No.29 of 2022 Tax Revision Case under Section 22 (1) of APGST Act, R/w Rule 10 of APGST Rules to revise the order dated 31.01.2019 made in T.A. No.71 of 2014 passed by the Hon’ble AP VAT Appellate Tribunal, Visakhapatnam preferred against the order of the Deputy Commissioner (CT), Visakhapatnam in Rc.No.657/2009 A8, dated 04.02.2012 preferred against the proceedings of the Commercial Tax Officer, Dwarakanagar, Visakhapatnam passed in G.I.No.NIL/2004-2005 (CST), dated 10.03.2008. Between: The State of Andhra Pradesh, Rep by the State Representative Before AP VAT Appellate Tribunal Commercial Taxes Complex, Near Pinnacle Hospital, Deendayalpuram, Chinnagadili Mandal, Visakhapatnam - 530040. ...Petitioner AND M/s REC Ispat, (Proprietor Sri K. Surya Sudhakar), Maddilapalem Visakhapatnam. ...Respondent Counsel for the Petitioner : GP for Commercial Taxes-I Counsel for the Respondent : None Appeared The Court made the following: APHC010180622019 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3526] TUESDAY, THE EIGHTH DAY OF APRIL TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE NINALA JAYASURYA AND the honourable SRI JUSTICE TARLADA RAJASEKHAR RAO TAX REVISION CASE No.29 of 2022 Between: 1.The State of Andhra Pradesh, rep by the State Representative before AP VAT Appellate Tribunal, Commercial Taxes Complex, near Pinnacle Hospital, Deendayalpuram, Chinnagadili Mandal, Visakhapatnam - 530 040 ...Petitioner AND 1.M/S REC Ispat, (Proprietor Sri K. Surya Sudhakar), Maddilapalem Visakhapatnam. ...Respondent Counsel for the Petitioner: 1.GP FOR COMMERCIAL TAXES -1 Counsel for the Respondent: 1. C,—. r- 2 The Court made the following ORDER: {per NJS,J) At the time of considering the matter, Ms.Disha Chowdary, learned Assistant Government Pleader states that after the matter is remanded by the A.P. VAT Appellate Tribunal, Visakhapatnam, the Assessing Authority passed the assessment order on 13.6.2019. In view of the same, the matter is rendered infructuous. V 2. Hence, the Tax Revision Case is dismissed as infructuous. No order as to costs. Miscellaneous petitions pending, if any, shall stand closed. Sd/- E. KAMESWARA RAO JOINT REGISTRAR A //TRUE COPY// SECTION OFFICER To 1. The AP VAT Appellate Tribunal, Visakhapatnam, Visakhapatnam District. 2. The Deputy Commissioner (CT), Visakhapatnam, Visakhapatnam District. 3. The Commercial Tax Officer, Dwarakanagar, Visakhapatnam, Visakhapatnam District. 4. Two CCs to GP for Commercial Taxes-I, High Court of Andhra Pradesh, Amaravathi [OUT] 5. M/s REC Ispat, (Proprietor Sri K. Surya Sudhakar), Maddilapalem, Visakhapatnam. 6. Three CD Copies TK Cnr HIGH COURT v^v TK DATED:08/04/2025 ORDER TREVC.No.29 of 2022 DISMISSING THE TAX REVISION CASE AS INFRUCTUOUS