APHC010539082025 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: 28047/2025 Between: 1. A R STEELS, REP. BY ITS PARTNER SRI ANUMALISETTY RAVI KUMAR, 16-7-17, GROUND FLOOR, SHARAF KHAN STREET, VIZIANAGARAM-535002. ...PETITIONER AND 1. THE ADDITIONAL COMMISSIONER, OFFICE OF THE COMMISSIONER OF COMMERCIAL TAXES, A.P., KUNCHANAPALLI, GUNTUR DISTRICT. 2. THE JOINT COMMISSIONER STATE TAX, VIZIANAGARAM DIVISION, VIZIANAGARAM. 3. THE COMMERCIAL TAX OFFICER, NOW ASSISTANT COMMISSIONER (STATE TAX),M G ROAD (WEST) CIRCLE, VIZIANAGARAM. 4. THE A P VAT APPELLATE TRIBUNAL, REPTD. BY ITS SECRETARY, VISAKHAPATNAM. 5. THE STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY, REVENUE (CT) DEPARTMENT, SECRETARIAT COMPLEX, VELAGAPUDI, AMARAVATI, ANDHRA PRADESH. ...RESPONDENT(S): 2 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 issue any order or direction more particularly one in the nature of Writ of Mandamus or any other appropriate writ or order or direction declaring the action of the 1st respondent in rejecting the stay application, vide impugned Proceedings CTD Order No. AGO DIN 3722082587969 in CCT s Ref. No. LII(l)/02/2025 dated 22.08.2025 served on the petitioner on 28.08.2025 for the tax period April, 2014 to 30.06.2017 under the APVAT Act, 2005, in pursuance to the impugned order of revision came to be passed by the 2nd respondent vide DIN 3730072478112/Rc. No. R.R. No.02/2023-24/A9 dated 30.07.2024 restoring the original order passed by the 3rd respondent in Form VAT 305 vide AO No. 126980/2018-19 dated 21.08.2018 as arbitrary, contrary to the provisions of the Act and in violative of principles of natural justice and Rule of Law and consequently grant stay of collection of the balance 75 percentage of the disputed tax, pending disposal of the appeal before the Honble Andhra Pradesh Value Added Tax Appellate Tribunal at Visakhapatnam in T.A. No. 56 of 2025 and to 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 to grant stay of collection of balance of disputed tax of Rs. 7,84,441/- in pursuance of the proceedings of the 1 respondent dated 22.08.2025 served on 28.08.2025 and effectual orders came to be passed by the 3rd respondent dated 10.09.2024 for the tax period April, 2014 to 30.06.2017, pending disposal of the Writ Petition as otherwise the Petitioner will be put to severe loss and hardship, as the petitioner is apprehending that the 3rd respondent may initiate coercive steps for recovery of the disputed tax amount. Counsel for the Petitioner: 1. C SANJEEVA RAO 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) Heard the learned counsel for the petitioner and learned Government Pleader for Commercial Tax appearing for the respondents. 2. The petitioner was served with an order of revision, dated 30.07.2024, for the period from 01.04.2014 to 30.06.2017. By virtue of the said revisional order, an additional payment of Rs.10,45,941/- had been raised against the petitioner. Aggrieved by the said order, the petitioner moved the A.P.VAT Appellate Tribunal, by way of T.A.No.56 of 2025 which is presently pending. 3. The petitioner had also moved an application for stay of collection of tax and other amounts, payable under the revisional order, dated 30.07.2024, before the 1st respondent. This application came to be dismissed on 22.08.2025. Aggrieved by the same, the petitioner has approached this Court by way of the present writ petition. 4. Learned counsel for the petitioner would submit that the order of revision, has been passed without appreciating the facts or law. He would submit that the finding of the revisional authority, that purchase and sales turnovers are incorrect, is wrong and sought to argue on the factual and legal aspects. 4 5. Such an exercise by this Court, impinge on the discretion of the Tribunal, in disposing of the appeal and it would not be appropriate to give any finding in this regard. 6. However, on a prima facie view of the pleadings and the contentions raised, it would be more appropriate to dispose of this writ petition staying further collection of tax from the petitioner, pursuant to the revisional order dated 30.07.2024, pending disposal of the appeal, subject to payment of 25% disputed tax within a period of six (6) weeks. 7. Accordingly, this Writ Petition is disposed of. 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: 15.10.2025 KA 5 195 THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 28047/2025 Date: 15.10.2025 KA