IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI (Special Original Jurisdiction) WEDNESDAY, THE NINETEENTH DAY OF FEBRUARY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HONOURABLE SRI JUSTICE MAHESWARA RAO KUNCHEAM WRIT PETITION NO: 4048 OF 2025 Between; M/S ACME Fitness Private Limited, having its Registered Office at Chennai with one of its Branches at Shop No.45, St.Pauls Complex, Nirmala Convent Road, Patamata, Vijayawada, AP - 520 001, Rep. by its Authorized Signatory Mr. Durga Rao Kallem. ...PETITIONER AND 1. The State of Andhra Pradesh, Rep. by its Principal Secretary to Government Commercial Tax Department, A.P. Secretariat, Velagapudi, Amaravathi, Guntur District. 2. The Chief Commissioner of State Taxes, State of Andhra Pradesh Eedupugallu, Kankipadu Mandal, Vijayawada, Krishna District, AP - 521 144. 3. The Additional / Joint Commissioner (CT) Legal, O/o Chief Commissioner of State Taxes, State of Andhra Pradesh Eedupugallu, Kankipadu Mandal Vijayawada, Krishna District, AP - 521 144 4. The Deputy Commissioner (ST)-II, No.2 Division Autonagar, Vijayawada Krishna District, AP State. 5. The Deputy Assistant Commissioner-ll (ST), Autonagar Circle, Vijayawada Krishna District, AP State. 6. The Commercial Tax Officer/ Assistant Commissioner (ST), Autonagar Circle, Vijayawada Krishna District, AP State. ...RESPONDENTS 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 more particularly one in the nature of WRIT OF MANDAMUS, declaring the urgent notice issued by the CTO, Autonagar Circle, 1,03,24,026/- and the Vijayawada-ll demanding the amount of Rs. consequential order passed by the Additional Commissioner (CT), dated far as directing to deposit 50 17.01.2025 (served on 24.01.2025) in percent of the disputed amount despite the pendency of TA No.80/2024 on the file of AP VAT Appellate Tribunal, Visakhapatnam, as illegal, arbitrary. so unconstitutional, contrary to the provisions of CST Act, contrary Articles 14, and 265 of the Constitution of India and set aside the same by 19, 21 consequently directing the A.P VAT Appellate Tribunal to dispose the TA.No.80/2024 and till such time not to take coercive action. lA 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 stay all further proceedings relating to the impugned urgent dated 04.11.2024 issued by the CTO, Autonagar Circle, Vijayawada- 17.01.2025 vide notice 11, the consequential order dated No.111(1)721/2024 pending disposal of the TA.No.80/2024 on the file of the Hon’ble Andhra Pradesh State Value Added Tax Appellate Tribunal at CCT’s ref Visakhapatnam and pending disposal of the Writ Petition. Counsel for the PetitioneriSRl. G TUHIN KUMAR Counsel for the Respondent No’s. 1 to 6: GP FOR COMMERCIAL TAX The Court made the following ORDER: $ APHC010071132025 IN THE HIGH COURT OF ANDHRA PRADESH AT AWIARAVATI (Special Original vJurisdiction) [3508] WEDNESDAY, THE NINETEENTH DAY OF FEBRUARY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE MAHEiSWARA RAO KUNCHEAM WRIT PETITION NO: 4048/2025 Between: ...PETITIONER Acme Fitness Private Limited AND ...RESPONDENT(S) The State Of Ap and Others Counsel for the Petitioner: 1.GTUHIN KUMAR Counsel for the Respondent{S): 1 .GP FOR COMMERCIAL TAX The Court made the following Order: (perHon’ble Sri Justice R. Raghunandan Rao) The issue before this Court is whether Gym Equipment would fall within ' the ambit of ‘Sports Goods” under the provisions of the A.P.V.A.T. Act, 2005 and whether the tax, to be paid on the sale of such goods, is @ 4 % or @ 14%. Sri G.Tuhin Kumar, learned counsel for the petitioner submits that the said issue was decided by the Andhra Pradesh Value Added Tax Appellate 2. 2 RRR,J & MRK,J W.P.No.4048 of2025 Tribunal, in its order, dated 08.07.2022, in T.A.No.7 of 2021 and the same would be binding on the Assessing Officer. 3. Prima facie, it appears to this Court that, there is substance in the contention of the petitioner that Gym Equipment would fall within the ambit of Sports Goods’. 4. In these circumstances, there shall be stay of collection of tax. However, there shall also be a direction to the Tribunal to dispose of the main Appeal itself within a period of three (03) months from the date of receipt of this order. Needless to say, the prima facie view expressed by this Court shall not be binding on the Tribunal, while deciding the issue. 5. 6. Accordingly, this Writ Petition is disposed of. There shall be no order as to costs. As a sequel, pending miscellanejous applications, if any, shall stand closed. Sd/-KTATA RAO DEPUTY REGISTRAR SECTOR OFFICER //TRUE COPY// To, 1. The Principal Secretary to Government Commercial Tax Department, State of Andhra Pradesh, A.P. Secretariat, Velagapudi, Amaravathi, Guntur District. 2. The Chief Commissioner of State Taxes, State of Andhra Pradesh Eedupugallu, Kankipadu Mandal, Vijayawada, Krishna District, AP - 521 144. 3. The Additional / Joint Commissioner (CT) Legal, O/o Chief Commissioner of State Taxes, State of Andhra Pradesh Eedupugallu, Kankipadu Mandal Vijayawada, Krishna District, AP - 521 144 4. The Deputy Commissioner (ST)-II, No.2 Division Autonagar, Vijayawada Krishna District, AP State. 5. The Deputy Assistant Commissioner-ll (ST), Autonagar Circle, Vijayawada Krishna District, AP State. 6. The Commercial Tax Officer/ Assistant Commissioner (ST), Autonagar Circle, Vijayawada Krishna District, AP State. 7. One CC to SRI. G TURIN KUMAR, Advocate [OPUC] 8. Two CCs to GP FOR COMMERCIAL TAX, High Court Of Andhra Pradesh. [OUT] 9. Three CD Copies PRK HIGH COURT DATED:19/02/2025 ORDER SrAND«^5f^ X 0 6 MAR 20?5 WP.No.4048 of 2025 to ^ . Current Section ^ DISPOSING OF THE W.P. WITHOUT COSTS