APHC010475012025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] TUESDAY,THE TWENTY SEVENTH DAY OF JANUARY 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: 11/2025 Between: 1. M/S. NAGU TRADERS, RAJAHMUNDRY EAST GODAVARI DISTRICT, ANDHRA PRADESH REP. BY ITS PROPRIETOR MR. M. N. V.V. SATYANARAYANA MURTHY ...PETITIONER AND 1. THE STATE OF ANDHRA PRADESH, Represented by its State Representative Before Andhra Pradesh VAT Appellate Tribunal, C.T. Complex, Annexe Building., Deendayalpuram, Chinagadili, Visakhapatnam-530040 ...RESPONDENT Revision Petition presented to the High Court to revise the order of the Andhra Pradesh Value Added Tax Appellate Tribunal dated 12-03-2025 in TA No. 375 of 2011 IA NO: 1 OF 2025 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 to condone the delay of 24 days in preferring the above Tax Revision Case, in the interest of justice and equity, otherwise, the Petitioner will be put to severe loss and hardship. Counsel for the Petitioner: 1. SHAIK JEELANI BASHA Counsel for the Respondent: 1. GP FOR COMMERCIAL TAX The Court made the following Order: (per Hon’ble Sri Justice R.Raghunandan Rao) The petitioner had suffered an order of assessment, dated 25.02.2006. Aggrieved by the said order of assessment, the petitioner approached the Appellate Deputy Commissioner (CT), Visakhapatnam, by way of an appeal, on 28.03.2006. However, the petitioner did not comply with the requirement of pre-deposit of 12½ % of the disputed tax. The Appellate Deputy Commissioner thereupon issued notices, dated 21.04.2006 and 06.07.2006, requiring the petitioner to cure the said defect. As the petitioner did not cure this defect, the Appellate Deputy Commissioner dismissed the appeal on 10.07.2006, holding that the appeal was not maintainable in view of the non- compliance of the requirement of payment of pre-deposit of 12½ % of the disputed tax. 2. Aggrieved by the said Judgment, the petitioner approached Andhra Pradesh Value Added Tax Appellate Tribunal, Visakhapatnam, by way of T.A.No.375 of 2011. The petitioner, contended before the Tribunal, that the case of the petitioner is squarely covered by the Judgment of the Hon’ble Supreme Court dated 23.02.2015 in Civil Appeal No.2230 of 2015, in the case of M/s Innovatives Systems vs. State of Andhra Pradesh. In that case, the Hon’ble Supreme Court had held that the dismissal of the appeal by the Appellate Deputy Commissioner, on account of non-deposit of 12½ % of disputed tax, should be set aside in view of the subsequent deposit of 12½% of disputed tax. 3. The Hon’ble Tribunal held that the facts were different and rejected the plea of the petitioner. The Tribunal held that in the case of Innovatives Systems vs. State of Andhra Pradesh, the petitioner therein had paid 12½% of the disputed tax before the rejection of the appeal whereas the petitioner herein had deposited 12½% of the disputed tax after the appeal had been rejected. 4. A perusal of the said Judgment of the Hon’ble Supreme Court in the case of M/s Innovatives Systems would show that the pre-deposit of the tax had been made after the appeal had been dismissed. To that extent, the observation of the Tribunal that there was a difference in facts, cannot be sustained. 5. As the facts in the present case are identical to the facts in the case of M/s Innovatives systems, this Court would be bound by the observations of the Hon’ble Supreme Court. 6. Accordingly, this revision case is allowed and the matter is remanded back to the Appellate Deputy Commissioner to pass orders, on merits, in the appeal and without reference to the delayed payment of 12½% of the disputed tax. ________________________ R. RAGHUNANDAN RAO, J ________________ T.C.D.SEKHAR, J Date: 27.01.2026 M K K 163 THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR T.R.E.V.C.No:11 of 2025 (per Hon’ble Sri Justice R Raghunandan Rao) 27.01.2026 M K K