APHC010104302025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] WEDNESDAY, THE FIFTEENTH 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: 5519/2025 Between: 1. CHANDRASEKHARA CASHEW INDUSTRIES, REP.BY ITS PROPRIETOR, SRI B. CHINNA RAO, 2-54, NALLABODLURU VILLAGE BAHADAPALLI SRIKAKULAM DISTRICT, ANDHRA PRADESH ...PETITIONER AND 1. THE COMMERCIAL TAX OFFICER, KASIBUGGA CIRCLE, VIZIANAGARAM DIVISION SRIKAKULAM DISTRICT, A.P. 2. THE DEPUTY ASSISTANT COMMISSIONER ST, KASIBUGGA CIRCLE, VIZIANAGARAM DIVISION, SRIKAKULAM DISTRICT, A.P. 3. THE APPELLATE DEPUTY COMMISSIONER CT, VIJAYAWADA DIVISION, NEAR SIDDARDHA COLLEGE, MOGHALRAJAPURAM, VIJAYAWADA, ANDHRA PRADESH 4. THE STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY REVENUE CT-II DEPARTMENT, SECRETARIAT, VIJAYAWADA ...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 toleased to issue Writ of Mandamus or any other appropriate Writ or 2 order or direction declaring the action of the 2 dated 29.1.2025 (DIN nd Respondent in issuing garnishee notice 3730012537441) requiring all the banks to pay the balance disputed tax and penalty of Rs.3,19,849/- for the assessment years 2014-15 to 2015-16 under the Andhra Pradesh Value Added Tax Act, 2005 pending disposal of the appeals in TA Nos. 134 and 171/2019 before the AP VAT Appellate Tribunal, Visakhapatnam as illegal, arbitrary, high handed, contrary to the provisions of Section 79 of the Goods and Service Tax Act, 2017 and consequently direct the 1ST and 2ND Respondent not to take any coercive action for recovery of balance disputed tax and penalty pending disposal of the appeals before the APVAT Appellate Tribunal in TA Nos.134 and171/2019, and pass 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 Pleased to suspend the operation of garnishee notice dated 29.1.2025 issued by the 2ND Respondent under Section 79(1 )(c) of the Goods and Service Tax Act, 2017 for the alleged arrears of balance disputed tax and penalty for the years 2014-15 and 2015-16 under the Andhra Pradesh 0- Value Added Tax Act, 2005, under the pending disposal of the Writ Petition as otherwise the Petitioner will be put to irreparable loss and hardship. Counsel for the Petitioner: 1. SRINIVASA RAO KUDUPUDI Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX 3 The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao) The petitioner was served with an Order of assessment, dated 13.07.2016 and an Order of penalty, dated 30.03.2017, under the provisions of the Andhra Pradesh Value Added Tax Act, 2005. Aggrieved by these Orders, the petitioner had approached the 3rd respondent-Appellate Deputy Commissioner, by way of two separate appeals and these appeals were dismissed by the 3rd respondent on 11.10.2018 and 26.10.2018. Aggrieved by these Orders of dismissal, the petitioner again approached the Andhra Pradesh VAT Tribunal by way of T.A.No.171 of 2019 and T.A.No.134 of 2019, which are presently pending before the Tribunal. 2. The petitioner has now approached this Court by way of the present Writ Petition with the complaint that the revenue authorities are seeking to recover the taxes and penalty under these proceedings despite the pendency of the appeals before the Tribunal and the same is arbitrary and illegal. 3. The petitioner had paid 50% of the disputed tax and penalty, by the time the appeals were filed before the Tribunal. The petitioner has paid another sum of 25% during the pendency of this Writ Petition. In all, the petitioner has already paid 75% of the disputed amounts. 4. In the circumstances, we deem it appropriate to grant stay of payment of the remaining 25% of the amount demanded under the assessment order and 50% of the penalty amount demanded under the penalty order, pending disposal of the appeals before the AP VAT Tribunal. 4 5. Accordingly, this Writ Petition is disposed of. There shall be no order as to costs. As a sequel, interlocutory applications pending, if any shall stand closed. _______________________ R. RAGHUNANDAN RAO, J. _________________ T.C.D. SEKHAR, J. Dated: 15.10.2025 BSM 5 THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR W.P.No.5519/2025 (per Hon’ble Sri Justice R. Raghunandan Rao) Date: 15.10.2025 BSM