APHC010069472026 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] WEDNESDAY, THE EIGHTH DAY OF APRIL TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 5464/2026 Between: 1. SRI RAMA ENTERPRISES, REP. BY ITS PROPRIETOR, MR. SUNKAVALLI NARAYANA, 4/73, PUTTALAMMA TEMPLE STREET, NEAR BANK OF INDIA, VADAPALLI, WEST GODAVARI-534 353. ...PETITIONER AND 1. DEPUTY COMMERCIAL TAX OFFICER NO 1, NIDADAVOLE CIRCLE, NIDADAVOLE. 534301 2. COMMERCIAL TAX OFFICER, NIDADAVOLE CIRCLE, NIDADAVOLE, EAST GODAVARI DISTRICT. 534301 3. ADDITIONAL COMMISSIONER CT LEGAL, OFFICE OF THE COMMISSIONER OF COMMERCIAL TAXES, KUNCHENAPALLI, GUNTUR DISTRICT, ANDHRA PRADESH. 522501 4. STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY TO GOVERNMENT, REVENUE (CT-II) DEPARTMENT, SECRETARIAT, VELAGAPUDI, AMARAVATHI, GUNTUR DISTRICT.522237 ...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 toPleased to issue a Writ of Mandamus or any other appropriate writ 2 RRR, J & TCDS, J W.P.No.5464 of 2026 or order or directing setting aside the revision order dated 21.4.2022 passed by the 3 rd Respondent under Section 32 of the APVAT Act, 2005 and the effectual orders dated Respondent which was served nd 2.5.2022 levying tax and penalty passed by the 2 only on 12.01.2026 as being barred by time and without jurisdiction and pass IA NO: 1 OF 2026 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 grant interim stay of all further proceedings in pursuance of the impugned revision order dated 21.4.2022 and effectual orders dated 2.5.2022 passed by the 3'”'^ & 2"^^ Respondents respectively for the years from 2012- 13 to 2016-17, pending disposal of the Writ Petition, as otherwise the Petitioner will be put to severe loss and hardship. Counsel for the Petitioner: 1. KARTHIK RAMANA PUTTAMREDDY Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX 3 RRR, J & TCDS, J W.P.No.5464 of 2026 The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao) Heard Sri P. Karthik Ramana, learned counsel for the petitioner and the learned Government Pleader for Commercial Taxes, appearing for the respondents. 2. The petitioner had been carrying on business after registering himself under the AP VAT Act, 2005. The petitioner had been assessed to tax, for the years 2012-13 to 2016-17, by way of an order of assessment, dated 28.02.2017. 3. Aggrieved by this order of assessment, the petitioner has approached the Appellate Authority. After hearing the petitioner, the Appellate Authority had set aside the order of assessment by his order, dated 09.02.2018. Thereafter, according to the petitioner, he did not receive any further proceedings and only a final urgent notice, dated 25.10.2025, was served on the petitioner, calling upon him to remit the amounts which had become due under the order of revision of the 3rd respondent, dated 21.04.2022. It is the case of the petitioner that he had never received this order and as such was unaware of the said order. 4. The petitioner has now approached this Court, by way of the present Writ Petition, challenging the order, dated 21.04.2022, passed by the 3rd respondent, on the ground of limitation. 4 RRR, J & TCDS, J W.P.No.5464 of 2026 5. It is the case of the petitioner that the period of limitation set out under Section 32 of the AP VAT Act commences from the date of receipt of the order under revision. He would submit that, in such circumstances, the order of revision for the limitation, for passing a revisional order, would expire by 10.02.2022 where as the order of revision was dated 21.04.2022. 6. A perusal of the order of revision would show that the said order has been passed on 21.04.2022, while the order of the Appellate Deputy Commissioner, which was under revision, was passed on 09.02.2018. In such circumstances, it would have to be held that the order of revision has been passed beyond limitation and would have to be set aside. 7. Accordingly, this Writ Petition is allowed, setting aside the order of revision, dated 21.04.2022, passed by the 3rd respondent. Needless to say, all consequential orders would also stand set aside. 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:08.04.2026 MJA 5 RRR, J & TCDS, J W.P.No.5464 of 2026 158 THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 5464/2026 (per Hon’ble Sri Justice R. Raghunandan Rao) 08.04.2026 MJA