1 APHC010628192023 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: 1935/2024 Between: 1. SRI SAI PRIYA THIRUMALA ROCKS, REP BY ITS PROPRIETOR RACHAMADUGU VENKATESAM CHETTY BALAJI 4-1812, OPP.DURGA PUBLIC SCHOOL, DURGA NAGAR COLONY, GREAMSPET, CHITTOOR, ANDHRA PRADESH, PIN517002. ...PETITIONER AND 1. ASSISTANT COMMISSIONER STATE TAX, CHITTOOR-1 CIRCLE, CHITTOOR DIVISION BESIDES DEVI THEATER, KATTAMANCHI, THIRUPATHI ROAD, CHITTOOR (AP) PIN 517001. 2. ADDITIONAL COMMISSIONER STATE TAX AND APPELLATE AUTHORITY, 19-10-100-3 A NEW INDIRA NAGAR, BESIDES SGS ARTS COLLEGE ROAD TIRUPATI-517501. 3. STATE OF ANDHRA PRADESH, REPRESENTED BY THE SECRETARY TO GOVERNMENT OF A,P. REVENUE (CT) DEPARTMENT, GOVERNMENT OF A.P. SECRETARIAT BUILDINGS VELAGAPUDI, MANGALAGIRI MANDAL, GUNTUR (DISTRICT), AP, PIN -522 503 ...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 2 pleased topleased to issue an appropriate writ, order or direction, more in the nature of Writ of Mandamus, setting aside the impugned appeal rejection orders vide ZD3708230168636 dated 25-08-2023 passed by the Additional Commissioner of State Tax and Appellate Authority, Thirupathi and to pass IA NO: 1 OF 2024 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 pleased to stay the collection of the disputed amounts of Rs.8704 + Rs.827907 + 8704 (Total Rs,845313) for the various reasons mentioned in detail in this affidavit and to pass such other order or orders in the interest of Justice, lest the Petitioner will be put to irreparable economic loss. The levy of penalty has no legs to stand. The balance of convenience is clearly in favour of the petitioner and against the Respondents. Counsel for the Petitioner: 1. J.N VENKATA SURESH KUMAR Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX 2. 3 The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao) The petitioner who is in the business of quarrying rough granite blocks and selling them within India and outside India had been subjected to assessment by the 1st respondent. It is the case of the petitioner that the 1st respondent had visited the business premises of the petitioner on 07.09.2018 and took away all his books of accounts. Subsequently, the petitioner filed relevant returns for the period July, 2017 to August, 2018. At that stage, the petitioner was called upon to pay certain amounts of money on the ground that the order of assessment and penalty had been passed against the petitioner. 2. The petitioner contends that he did not receive any of these orders and sought certified copies of the orders to be served on him. It is the case of the petitioner that these orders were received on 13.04.2023, after which the petitioner moved a statutory appeal before the 2nd respondent on 15.04.2023. However, the 2ndrespondent dismissed the appeals on the ground that the appeals had been filed with a delay of 290 days which is beyond the period of condonation which can be condoned, by the 2nd respondent. 3. Aggrieved by this order of rejection, dated 25.08.2023, the petitioner has approached this Court, by way of the present Writ Petition. 4. The learned Government Pleader, on instructions, had submitted that the orders were served on the petitioner on 04.07.2019 itself and a copy 4 of the dispatch register was produced in support of this submission. As certain discrepancies were noted in the said copy of the dispatch register, this Court had sought the production of the original register itself. 5. The learned Government Pleader has today placed the original discharge register of the 1st respondent, before us today. A perusal of this register would show that there is a clear interpolation in the entries of the dispatch register, dated 04.07.2019. The alleged dispatch of the orders to the petitioner on 04.07.2019 is recorded by way of two lines added at the top of the register. 6. A perusal of the register shows that these lines are clearly interpolated and cannot be accepted. 7. In the circumstances, this Writ Petition is allowed and the matter is remanded back to the 2nd respondent who shall take up the appeal and hear the same on merits without going into the question of limitation in the filing of the appeal. There shall be no order as to costs. As a sequel, miscellaneous petitions, pending if any, shall stand closed. There shall be no order as to costs. _______________________ R.RAGHUNANDAN RAO,J _______________ T.C.D.SEKHAR,J RJS 5 HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO & HON’BLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION No: 1935 of 2024 (per Hon’ble Sri Justice R. Raghunandan Rao) Dt: 08.10.2025 RJS 6