APHC010226732008 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] MONDAY, THE TWENTY THIRD DAY OF FEBRUARY TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR TAX REVISION CASE NO: 24/2008 Between: 1. THE SALES TAX APPELLATE TRIBUNAL, REP BY THE STATE REPRESENTATIVE, BEFORE STAT O/O.D.NO.50-50-30/12 [2], MEGHANA TOWERS, OPP.GURUDWARE BUS STOP, ...PETITIONER AND 1. M/S ANDHRA VEMENTS LIMITED, Satyanarayanapuram, Vijayawada - 520 003. ...RESPONDENT take the TRC on file and set aside the order of the Honble STAT., A.P., Hyderabad in TA No.132/2001 dated 21.02.2007 IA NO: 1 OF 2008(TREVCMP 6 OF 2008 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 dispense with the filing of the original orders referred to above i.e., The Sales Tax Appeellate Tribunal, A.P., Hyderabad in their TA No.132/2001 dated 21.02.2007 and permit me to file xerox copies of the same in the interest of justice Counsel for the Petitioner: 1. GP FOR COMMERCIAL TAX 2 RRR, J & TCDS, J TREVC.No.24 of 2008 Counsel for the Respondent: 1. KARTHIK RAMANA PUTTAMREDDY 3 RRR, J & TCDS, J TREVC.No.24 of 2008 The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao) Sri Karthik Ramana Puttamreddy, learned counsel for the petitioner submits that the petitioner has undergone Corporate Insolvency Resolution Process under the Insolvency and Bankruptcy Code, 2016. He would submit that in view of the Judgment of the Hon’ble Supreme Court in the case of Ghanashyam Mishra and Sons (P) Ltd. v. Edelweiss Asset Reconstruction Co. Ltd.1, the tax dues, not covered under the resolution plan approved by the National Company Law Tribunal (NCLT), would not be recoverable by the Department. 2. The NCLT, Amaravati Bench, by an order, dated 16.02.2023, in I.A.(IBC)/31/2023 in CP(CIB) No.37/7/AMR/2022, had passed orders of approval of the revival plan placed before the Tribunal. This order effectively bars further recovery of tax from the petitioner. 3. In these circumstances, the issues raised in the present Tax Revision Case become academic and accordingly, this Revision Case is closed. There shall be no order as to costs. 1 AIRONLINE 2021 SC 196 4 RRR, J & TCDS, J TREVC.No.24 of 2008 As a sequel, pending miscellaneous applications, if any, shall stand closed. ________________________ R. RAGHUNANDAN RAO, J _________________ T.C.D. SEKHAR, J Date:23.02.2026 MJA 5 RRR, J & TCDS, J TREVC.No.24 of 2008 192 THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR TAX REVISION CASE NO: 24/2008 (per Hon’ble Sri Justice R. Raghunandan Rao) Date:23.02.2026 MJA