APHC010110332025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] WEDNESDAY, THE FIFTH DAY OF MARCH TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 5812/2025 Between: M/s. Mercury Agencies, ...PETITIONER AND The Deputy Commercial Tax Officer and Others ...RESPONDENT(S) Counsel for the Petitioner: 1. C SANJEEVA RAO Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao) The petitioner, who was involved in the business of selling cables and P.V.C. Junction Boxes had been assessed to tax, for the assessment year 2015-2016, by the Commercial Tax Officer, Suryabagh Circle, Visakhapatnam – 3rd respondent, by proceedings, dated 25.10.2019. In this assessment order, the sale of goods by the petitioner was taxed @ 5%, in relation to sales of goods, which have been treated as transit sales, which are covered by ‘E1’ Forms but not covered by ‘C’ Forms. 2 RRR,J & TCDS,J W.P.No.5812 of 2025 2. The Deputy Commissioner (C.T.), Visakhapatnam, by an order, dated 21.03.2023, had revised the said order and levied tax @ 14.5% on the sales mentioned above. 3. Aggrieved by this order, the petitioner has approached the Andhra Pradesh V.A.T Appellate Tribunal, by way of Tribunal Appeal No.64 of 2023, which is still pending. 4. The petitioner had also approached the Additional Commissioner (C.T.), in the office of the Commissioner of Commercial Taxes, for stay of collection of the disputed tax of Rs.9,47,664/-. This application was rejected by the Additional Commissioner, Kunchanapalli, Guntur District – 4th respondent, on 26.07.2023. Thereafter, the Deputy Commercial Tax Officer – 1st respondent, had again issued an urgent notice, dated 17.02.2025, calling upon the petitioner to remit the arrears of Rs.9,47,664/-. 5. The petitioner being aggrieved by the said notice, has approached this Court, by way of the present Writ Petition. 6. The prayer in the present Writ Petition is for a direction to stay the notice, dated 03.07.2024, that had been served on the petitioner, on 17.02.2025. The said notice is only a notice consequential to the refusal order of the Additional Commissioner, dated 26.07.2023, which is not under challenge. 3 RRR,J & TCDS,J W.P.No.5812 of 2025 7. In these circumstances, there would be no occasion for this Court to interfere in the matter. In view of the fact that, the Appeal has been pending, since the year, 2023, this Writ Petition is disposed of with a direction to the Andhra Pradesh V.A.T. Appellate Tribunal to dispose of T.A.No.64 of 2023 within a period of four (04) months from the date of receipt of this order. 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:12.03.2025 KPV 4 RRR,J & TCDS,J W.P.No.5812 of 2025 76 THE HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO AND THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION No:5812 of 2025 (per Hon’ble Sri Justice R. Raghunandan Rao) 12.03.2025 KPV