APHC010468502007 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: 16/2007 Between: 1. THE STATE OF A.P. REP., BY STAT, STAT D.NO.50-50-30/12(2), MEGHANA TOWERS OPP: GURUDWARA BUS STOP VISAKHAPATNAM ...PETITIONER AND 1. M/S ANDHRA CEMENTS LIMITED, Satyanarayanapuram, Vijayawada ...RESPONDENT take the TRC on file and set aside the order of the Honble STAT., A.P.Hyderabad in T.A.No.131 of 2001 and 658/2001 dated 27.2.2007. Counsel for the Petitioner: 1. GP FOR COMMERCIAL TAX Counsel for the Respondent: 1. KARTHIK RAMANA PUTTAMREDDY 2 RRR, J & TCDS, J TREVC.No.16 of 2007 3 RRR, J & TCDS, J TREVC.No.16 of 2007 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.16 of 2007 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.16 of 2007 193 THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR TAX REVISION CASE NO: 16/2007 (per Hon’ble Sri Justice R. Raghunandan Rao) Date:23.02.2026 MJA