APHC010450752025 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 NOs: 23738, 23779 AND 23787 OF 2025 In W.P.No.23738/2025 Between: 1. M/S. HYDRO BS INDIA (P) LTD., (FORMERLY SAPA EXTRUSION INDIA (P) LTD.,) REPRESENTED BY ITS COMPANY SECRETARY, MR. SUKESH K.L, NO. 42, BRIGADE DEEEAN HEIGHTS, UNIT NO. 2301, 23RD FLOOR, 40TH MAIN, TUMKUR ROAD YESHWANTHPUR INDUSTRIAL AREA, PHASE 1, YESHWANTHPUR, BENGALURU KARNATAKA 560022 ...PETITIONER AND 1. THE COMMERCIAL TAX OFFICER, CHITTOOR - II CIRCLE, CHITTOOR. 2. THE APPELLATE ADDITIONAL COMMISSIONER ST, TIRUPATHI, A.P. 3. THE STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY TO GOVERNMENT, REVENUE (CT-II) DEPARTMENT, SECRETARIAT, VELAGAPUDI, AMARAVATHI, GUNTUR DIST. ...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 call for the records related to the Assessment Order in A.A.O. No. 2 ZH370321OD16685, dt- 24.03.2021 (Ex.P-1) passed by the 1st Respondent, and the records related to the appeal order in ADC Order No. DIN3704062586509 in Appeal No.03(A)/2024-25 (CTR) dt-04.06.2025 (Ex. P- 4) passed by the 2nd Respondent and to issue a writ or order or direction more particularly in the nature of a WRIT of MANDAMUS declaring that A. the Assessment Order in A.A.O. No. ZH370321OD16685, dt 24.03.2021 (Ex. P-1) for the period, from 04/2016 to 02/2017, passed by the 1st Respondent is barred by limitation U/S. 21(4) of the A.P. VAT Act read with section 9(2)of the CST Act and against the principles of natural justice, and the same is liable to set aside and consequently. B. to set aside the appeal order in ADC Order No.DIN3704062586509 in Appeal No.03(A)/2024-25 (CTR) dt04.06.2025 (Ex. P-4), except the remanded portion, passed by the 2nd Respondent, 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 to grant stay of all further proceedings in pursuance of the Assessment Order in A.A.O. No. ZH370321OD16685, dt:24.03.2021 (Ex. P-1) passed by the 1st Respondent, pending disposal of the Writ Petition and pass Counsel for the Petitioner: 1. A SARVESWAR RAO Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX In WRIT PETITION NO: 23787/2025 Between: 1. HYDRO BS INDIA (P) LTD, (FORMERLY SAPA EXTRUSION INDIA (P) LTD.,) REPRESENTED BY ITS COMPANY SECRETARY, MR. SUKESH K.L, NO. 42, BRIGADE DECCAN HEIGHTS, UNIT NO. 2301, 23RD FLOOR, 40TH MAIN, TUMKUR ROAD YESHWANTHPUR INDUSTRIAL AREA, PHASE 1, YESHWANTHPUR, BENGALURU KARNATAKA 560022 ...PETITIONER AND 3 1. THE COMMERICAL TAX OFFICER, CHITTOOR - II CIRCLE, CHITTOOR. 2. THE APPELLATE ADDITIONAL COMMISSIONER ST, TIRUPATHI, A.P. 3.THE STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY TO GOVERNMENT, REVENUE (CT-II) DEPARTMENT, SECRETARIAT, VELAGAPUDI, AMARAVATHI, GUNTUR DIST. 3. THE STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY TO GOVERNMENT, REVENUE (CT-II) DEPARTMENT, SECRETARIAT, VELAGAPUDI, AMARAVATHI, GUNTUR DIST. ...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 call for the records related to the Assessment Order in A.A.O. No. ZH370821OD66832, purported to be passed on dt30.06.2021 (Ex. P-1) by the P' Respondent, and the records related to the appeal order in ADC Order No. DIN3731052570487 in Appeal No.90/2019-20 (CTR) dt31.05.2025 (Ex. P-4) passed by the 2ND Respondent and to issue a Writ or order or direction more particularly in the nature of a WRIT of MANDAMUS declaring that A. the Assessment Order in A.A.O. No. ZH370821OD66832, dt30.06.2021 for the periods April 2017 and June 2017 (Ex. P-1) passed by the Respondent is barred by limitation U/S. 21(4) of the A.P. VAT Act read with section 9(2) of the CST Act and against the principles of natural justice, and the same is liable to set aside and consequently. B. to set aside the appeal order in ADC Order No. Appeal dt31.05.2025 (Ex. P-4), except the remanded portion, passed by the 2NDRespondent, 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 to grant stay of all further proceedings in pursuance of the Assessment Order in A.A.O. No. ZH370821OD66832, dt:30.06.2021 (Ex. P-1) passed by the 1 2 Respondent, pending disposal of the Writ Petition and pass Counsel for the Petitioner: 1. A SARVESWAR RAO 4 Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX In WRIT PETITION NO: 23779/2025 Between: 1. M/S. HYDRO BS INDIA (P) LTD.,, (FORMERLY SAPA EXTRUSION INDIA (P) LTD.,) REPRESENTED BY ITS COMPANY SECRETAIY', MR. SUKESH K.L, BENGALURU, NO. 42, BRIGADE DECCAN HEIGHTS, UNIT NO. 2301, 23RD FLOOR, 40TH MAIN, TUMKUR ROAD YESHWANTHPUR INDUSTRIAL AREA, PHASE 1, YESHWANTHPUR, BENGALURU KARNATAKA 560022 ...PETITIONER AND 1. THE COMMERICAL TAX OFFICER, CHITTOOR - II CIRCLE, CHITTOOR. 2. THE APPELLATE ADDITIONAL COMMISSIONER ST, TIRUPATHI, A.P. 3. THE STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY TO GOVERNMENT, REVENUE (CT-II) DEPARTMENT, SECRETARIAT, VELAGAPUDI, AMARAVATHI, GUNTUR DIST. ...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 call for the records related to the Assessment Order in A.A.O. No. ZH370121OD99407, dt.04.01.2021 (Ex.P-1) passed by the 1st Respondent, and the records related to the appeal order in ADC Order No. DIN3709062597923 in Appeal No.23/2021-22 (CTR) dt.09.06.2025 (Ex. P-4) passed by the 2nd Respondent and to issue a writ or order or direction more particularly in the nature of a WRIT of MANDAMUS declaring that A. the Assessment Order in A.A.O. No. ZH370121OD99407, dt.04.01.2021 (Ex. P- 1) passed by the 1st Respondent is barred by limitation U/S. 21(4) of the A.P. VAT Act read with section 9(2) of the CST Act and against the principles of natural justice, and the same is liable to set aside and consequently. B. to set 5 aside the appeal order in ADC Order No. D1N3709062597923 in Appeal No.23/2021-22 (CTR) dt.09.06.2025 (Ex. P-4) passed by the 2nd Respondent, 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 to grant stay of all further proceedings in pursuance of the Assessment Order in A.A.O. No. ZH370121OD99407, dt:04.01.2021 (Ex. P-1) passed by the 1 St Respondent, pending disposal of the Writ Petition and pass Counsel for the Petitioner: 1. A SARVESWAR RAO Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX 6 The Court made the following common order: (per Hon’ble Sri Justice R Raghunandan Rao) As all the three writ petitions have been filed by the same petitioner and relates to the same issue, they are being disposed of, by way of this common order. 2. The petitioner was subjected to assessment, separately for the period 2015-2016, 2016-2017 and 2017-2018 (upto June, 2017). These orders of assessment were passed on 04.01.2021, 24.03.2021 and 30.06.2021. 3. The petitioner has approached this Court, challenging all the three orders of assessment on the ground of limitation, among other grounds. 4. The case of the petitioner is that these orders of assessment have been passed under Section 9(2) of CST Act, 1956 read with Section 21(4) of APVAT Act, 2005. These assessments, as per Section 21(4) of the APVAT Act, 2005, have to be completed on or before the expiry of four (4) years from the end of period for which the assessment is to be made. 5. The learned counsel for the petitioner would contend that the tax period is to be taken on a month-wise basis. Accordingly, the assessment for the year 2015-2016, at the latest, has to be completed by 31.03.2020, however, it had been completed on 04.01.2021 and the entire assessment year is beyond limitation. 6. As far as the assessment for the period 2016-2017 is concerned, the limitation for completing the assessment for the period April, 2016 to February, 7 2017 is completed by February, 2021. However, the assessment was completed on 24.03.2021 and as such the assessment for the month of March, 2017, alone would be within limitation. 7. For the period 2017-2018, the assessment was completed on 30.06.2017 and consequently the assessment is beyond limitation for the periods of March, April and May of 2017. 8. The learned Government Pleader would contend that the assessing authority is entitled to extend the time on account of the directions of the Hon’ble Supreme Court in Suo motu W.P.(Civil) No.3/2020, dated 23.03.2020. 9. The Hon’ble Supreme Court in a subsequent judgment in S.Kasi vs. State through the Inspector of Police, Samaynallur Police Station, Madhurai District1 had held that the order, dated 23.03.2020, was passed to obviate the difficulties faced by the Lawyers and litigants, who had filed the cases in respective Courts and Tribunal and the same would not be available to an adjudicating authority. Following the said judgment, this Court by an order, dated 21.04.2025, in W.P.No.12529 of 2024, in the case of Punjab Carbonic (P) Limited vs. The Commercial Tax Officer & Ors., had held that such extension of time was not available for the assessing authority. 10. In that view of the matter, these Writ Petitions are allowed, setting aside the orders impugned in the writ petitions, and the assessments are remanded 1 2020 SCC OnLine SC 529 8 to the assessing authority, only to the extent of those months for which the limitation had not expired, as set out above. The period from the date on which, the impugned order had been passed, until the date on which, the present order would be served on the assessing authority shall be excluded for the purpose of limitation. 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 9 96 THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NOs: 23738, 23779 AND 23787 OF 2025 Date: 08.10.2025 KA