APHC010425982025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] WEDNESDAY,THE EIGHTH DAY OF OCTOBER TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 26053/2025 Between: 1. M/S. KALPATARU PROJECTS INTERNATIONAL LTD., (FORMERLY KNOWN AS M/S KALPATARU POWER TRANSMISSION LTD.) THROUGH ITS AUTHORIZED REPRESENTATIVE ASHOK KUMAR SHARMA, S/O, SHRI RAJARAM SHARMA, AGED 55, ASSISTANT GENERAL MANAGER, FINANCE, HAVING OFFICE AT SRMA, GREEN PEARL EDUCATION MANAGEMENT CORPORATION PVT. LTD., KURAGALLU VILLAGE, NEERUKONDA, MANGALAGIRI, GUNTUR, AMARAVATHI - 522020. ...PETITIONER AND 1. UNION OF INDIA, THROUGH THE SECRETARY DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI- 110 001 2. STATE OF ANDHRA PRADESH, THROUGH THE PRINCIPAL SECRETARY TO GOVERNMENT REVENUE (CT-II) DEPARTMENT SECRETARIAT, VELAGAPUDI, AMARAVATI DISTRICT -GUNTUR. 3. COMMERCIAL TAX OFFICER, CHITTOOR-LL CIRCLE,CHITTOOR DIVISION, NEXT TO DEVI THEATRE, KATTAMANCHI TIRUPATI ROAD.CHITTOOR- 517001 ANDHRA PRADESH. 4. THE DEPUTY COMMISSIONER CT, CHITTOOR DIVISION, CHITTOR, NEXT TO DEVI THEATRE, KATTAMANCHI TIRUPATI ROAD, 2 CHITTOOR - 517001, ANDHRA PRADESH 5. THE JOINT COMMISSIONER CT, CHITTOOR DIVISION, CHITTOR. NEXT TO DEVI THEATRE, KALTAMANCHI TIRUPATI ROAD, CHITTOOR - 517001, ANDHRA PRADESH. 6. THE ASSISTANT COMMISSIONER ST, CIRCLE-1, CHITTOOR, NEXT TO DEVI THEATRE, KALTAMANCHI, TIRUPATI ROAD, CHITTOOR - 517001, ANDHRA PRADESH. ...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 to a) issue a Writ of certiorari or any other appropriate Writ/ order/ direction under Article 226 of the Constitution of India calling for the records pertaining to the Petitioner case and after going into the validity and legality thereof to quash and set aside Impugned Order dated 19.07.2025 (Exhibit PI) passed by the Respondent No. 4 as being illegal, arbitrary, without jurisdiction, violative of principles of natural justice, and contrary to law b) that this Hon'ble Court be pleased to issue a Writ of certiorari or any other appropriate Writ/ order/ direction under Article 226 of the Constitution of India calling for the records pertaining to the Petitioner case and after going into the validity and legality thereof to quash and set aside Effective Order dated 20.07.2025 (Exhibit P16) passed by the Respondent No. 6 as being wholly unsustainable in law and in facts c) that this Hon'ble Court be pleased to issue a Writ of certiorari or any other appropriate Writ/ order/ direction under Article 226 of the Constitution of India calling for the records pertaining to the Petitioner case and after going into the validity and legality thereof to quash and set aside the Revised Show Cause Notice dated 03.06.2023 (Exhibit P8) as bad in law. d) And pass a IA 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 to dispense with filing of the certified copy of the Impugned Order in dated 19.07.2025 and Effective Order dated 20.07.2025 and pass IA NO: 2 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 to dispense with filing certified copies of the Revision Show Cause Notice 3 bearing Ref. No. AI/201/2022 and DIN3706062372858 dated 03.06.2023 i.e., the Revision Notice and IA NO: 3 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 to stay the operation, execution, and effect of the impugned Order dated 19.07.2025 and Effective Order dated 20.07.2025 forthwith to restrain the Respondents, their officers, subordinates, and agents from initiating or continuing any coercive steps against the Petitioner, in the interests of justice. Counsel for the Petitioner: 1. SAI SUNDEEP MANCHIKALAPUDI Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX 2. 4 The Court made the following ORDER: (Per Hon’ble Sri Justice R.Raghunandan Rao) Heard Sri R.Bharat, learned counsel representing Sri Sai Sundeep M, learned counsel for the petitioner and learned Government Pleader for Commercial Tax appearing for respondents. 2. The petitioner had been assessed, for the period from 02.06.2014 to 30.06.2017 under the APVAT Act, 2005, by way of an order, dated 04.07.2019. Subsequently, the revisional authority has initiated revisional proceedings by issuing a show-cause notice, dated 03.06.2023, under Section 32 of the APVAT Act. The revisional authority consequently passed an order of revision, dated 19.07.2025, which is presently under challenge before this Court. 3. The petitioner has raised various grounds of challenge against the said order of revision. However, the primary ground which had been pressed by the learned counsel for the petitioner, among other grounds, is that the revisional order had been passed without considering all the objections and the material placed by the petitioner before the revisional authority. 4. The learned counsel for the petitioner in support of his contention would submit that the pleadings were concluded on 17.07.2025, and the order of revision came to be passed on 19.07.2025, without referring to submissions made during the personal hearing as well as the material placed before the revisional authority. 5 5. A perusal of the material placed before us, would show that the documents and material referred to by the petitioner do not appear to have been considered by the revisional authority, in a proper perspective. The order of revision effectively rejects these contentions without setting out proper reasons. 6. In the circumstances, it would be appropriate to set aside the order of revision and remand the matter back to the revisional authority for passing an appropriate order of revision after considering all the objections raised by the petitioner as well as the material produced by the petitioner before the revisional authority. It would be open to the revisional authority to call for any information, if deemed necessary. 7. Accordingly, the Writ Petition is allowed. There shall be no order as to costs. As a sequel, pending miscellaneous applications, if any, shall stand closed. ________________________ R. RAGHUNANDAN RAO, J ________________ T.C.D. SEKHAR, J Date: 08.10.2025 KA 6 117 THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 26053/2025 Date: 08.10.2025 KA