APHC010128322026 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] WEDNESDAY,THE EIGHTEENTH DAY OF MARCH TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 6896/2026 Between: 1. MS NANDINI FOOD PRODUCTS, REPRESENTED BY ITS PROPRIETOR SRI MUDDA ANIL KUMAR, INDIRA NAIK NAGAR, AJITH NAGAR, VIJAYAWADA, ANDHRA PRADESH. ...PETITIONER AND 1. THE STATE OF ANDHRA PRADESH, REP, BY ITS PRINCIPAL SECRETARY REVENUE ( COMMERCIAL TAX DEPARTMENT) DEPARTMENT, VELAGAPUDI, AMARAVATHI.522239. 2. THE CHIEF COMMISSIONER OF STATE TAX, DR.NO 12-468-4, ADJACENT TO NH- 16, SERVICE ROAD, KUNCHANAPALLY, GUNTUR DIST. A.P, 522501 3. THE JOINT COMMISSIONER OF STATE TAX, NO. 2 DIVISION, VIJAYAWADA.520001. 4. THE DEPUTY COMMISSIONER OF STATE TAX, NO. 2 DIVISION VIJAYAWADA.520001 5. THE ASSISTANT COMMISSIONER TAX OFFICER, GANDHINAGAR CIRCLE NO.2 DIVISION, VIJAYAWADA. 520001 ...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 2 pleased to issue an appropriate Writ, Order or Direction, more particularly one in the nature of Writ of Mandamus declare that the enforcement of the tax and penalty component of Rs 54,72,090 with interest of 1.25 percent to be paid in the fixation of 12 monthly in installments basis per month Rs 4,21,741 issued by the 4th respondents proceedings vide RC.SA5/13/2025, dated 24-02- 2026, without due consideration of the petitioner's present financial incapacity, is arbitrary and violative of Articles 14, 19(1)(g) and 21 of the Constitution of India, and consequently set aside the said proceedings vide RC.SA5/13/2025 dated 24-02-2026 to that extent, direct the respondents to restructure the recovery by permitting the petitioner to discharge the tax component in reasonable installments not exceeding Rs 1,00,000 per month and to keep recovery of the penalty component in abeyance pending, while such restructuring and further direct to remove the banner affixed at the petitioner's business premises, and restrain the respondents from taking coercive recovery steps relating to the penalty component, 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 may be Pleased to direct the respondents to permit and give liberty to the petitioner to pay tax of about Rs.1,00,000 (One Lakh) per month and further direct respondents not to take any Coercive steps to collect tax and pass Counsel for the Petitioner: 1. SHAIK ABDUL SIDDIQ Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX The Court made the following: 3 The Court made the following order: (per Hon’ble Sri Justice R. RaghunandanRao) 1. The petitioner had been assessment tax under APVAT Act for the tax period 2013-14. 2. Aggrieved by the order of assessment, the petitioner had moved this Court by way of W.P.Nos.3979 &5428 of 2021 challenging the order of assessment as well as subsequent order of penalty. These writ petitions were dismissed by this Court vide order dated 21.02.2025. Thereafter, steps were taken by the respondents for recovery of tax and penalty from the petitioner. At that stage, the petitioner filed an application before the Deputy Commissioner for fixation of 12 monthly installments of Rs.4,21,741/-. This request was accepted and petitioner was permitted to pay the amounts due, by way of the aforesaid monthly installments. The petitioner has now approached this court challenging the said order on the ground that the petitioner does not have the financial capacity to make such payments and seeks reasonable installments not exceeding Rs.1,00,000/- per month and to meet recovery of penalty component in abeyance. The petitioner also seeks stay of coercive steps that may be initiated for recovery of the tax and penalty amounts. 3. The said writ petition cannot be entertained by this Court, in as much as this Court cannot substitute the discretion of the Deputy Commissioner with the discretion of this Court. However, since the petitioner has expressed financial difficulties, it would be appropriate that the matter is remanded back 4 to the Deputy Commissioner to take an equitable decision in view of the financial difficulties that have been raised by the petitioner. 4. Accordingly, this Writ Petition is disposed of, directing the 4th respondent to reconsider the fixation of installments within a period of three (03) weeks from the date of receipt of this Order. Further, directing that such decision is taken no coercive steps should be taken against the petitioner. As a sequel, interlocutory applications pending, if any shall stand closed. _______________________ R RAGHUNANDAN RAO, J ________________ T.C.D.SEKHAR, J 18.03.2026 SSA/CMK 5 253 THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 6896 of 2026 (per Hon’ble Sri Justice R Raghunandan Rao) 18.03.2026 SSA/CMK