APHC010226782008 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] MONDAY, THE SECOND DAY OF MARCH TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR TAX REVISION CASE Nos: 153 & 166 of 2008 TAX REVISION CASE NO: 153/2008 Between: 1. THE STATE OF AP, REP.BY STATE REPRESENTATIVE BEFORE STAT, REP.BY THE STATE REPRESENSTATIVE BEFORE STAT D.NO. 50-50-30/12[2], MEGHANA TOWERS, OPP; GURUDWARE BUS STOP, ...PETITIONER AND 1. M/S ESSAR PROJECTS LTD VISAKHAPATNAM, Rep.by the State Represenstative before STAT D.No. 50-50-30/12[2], Meghana Towers, Opp; Gurudware Bus Stop, ...RESPONDENT take the TRC on the file and set aside the order of the Hon'ble STAT , Visakhapatnam Bench in TA.No. 208 of 1999 dated 15-2-2008 TAX REVISION CASE NO: 166/2008 Between: 1. THE STATE OF ANDHRA PRADESH, REPRESENTED BY THE STATE REPRESENTATIVE BEFORE STAT MEGHANA TOWERS, 2 RRR,J & TCDS,J TREVC.Nos.153 & 166 of 2008 4TH FLOOR OPP: GURUDWARE BUS STOP, ...PETITIONER AND 1. M/S ESSAR PROJECTS LTD VISAKHAPATNAM, Visakhapatnam. ...RESPONDENT to take the TRC on file and set aside the order of the Hon'ble STAT, Visakhapatnam Bench in TA.No. 207/1999 dt. 15.02.2008 Counsel for the Petitioner: 1. GP FOR COMMERCIAL TAX Counsel for the Respondent: 1. S DWARAKANATH 3 RRR,J & TCDS,J TREVC.Nos.153 & 166 of 2008 The Court made the following Common Order: (per Hon’ble Sri Justice R. Raghunandan Rao) The learned counsel appearing for the respondent, would submit that, the respondent has undergone Corporate Insolvency Resolution Process, under the provisions of the Insolvency and Bankruptcy Code. The learned counsel for the respondent has also placed before this Court, the Order of the National Company Law Tribunal, Mumbai Bench, Court – II, dated 07.05.2021, in IA 1623 of 2019, in CP (IB) 1832/MB/C-II/2017. In this Order, the National Company Law Tribunal, had directed to initiate liquidation process against the respondent and appointed a Liquidator. 2. In such circumstances, nothing further would survive in the present Tax Revision Cases in as much as any tax recoverable by the State is now subject to the said liquidation process. 3. Accordingly, these Tax Revision Cases are closed. 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:02.03.2026 KPV 4 RRR,J & TCDS,J TREVC.Nos.153 & 166 of 2008 199 THE HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO AND THE HON'BLE SRI JUSTICE T.C.D.SEKHAR TAX REVISION CASE Nos.153 & 166 of 2008 (per Hon’ble Sri Justice R. Raghunandan Rao) 02.03.2026 KPV