APHC010641512025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] WEDNESDAY,THE FOURTH DAY OF FEBRUARY TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 33270/2025 Between: 1. KHIMJI VISRAM AND SONS, (COMMISSION DEPT.), 21, MITTAL CHAMBERS, 228, NARIMAN POINT, MUMBAI - 400 021, MAHARASHTRA, REP. BY ITS AUTHORIZED REPRESENTATIVE, M. VENKATA REDDY. ...PETITIONER AND 1. THE DEPUTY COMMERCIAL TAX OFFICER NO 1, O/O THE COMMERCIAL TAX OFFICER, KOTHAPET CIRCLE, GUNTUR, RAJAJI BHAVAN, NEAR JINNAH TOWER CENTRE, GUNTUR, GUNTUR DISTRICT, A.P. 2. THE COMMERCIAL TAX OFFICER, KOTHAPET CIRCLE GUNTUR, RAJAJI BHAVAN, NEAR JINNAH TOWER CENTRE GUNTUR, GUNTUR DISTRICT, A.P. 3. THE DEPUTY COMMISSIONER CT, GUNTUR-LL DIVISION, RAJAJI BHAVAN, NEAR JINNAH TOWER CENTRE, GUNTUR GUNTUR DISTRICT, A.P. 4. THE STATE OF ANDHRA PRADESH, REP. BY THE PRINCIPAL SECRETARY TO THE GOVERNMENT, REVENUE (ST) DEPARTMENT, A.P. SECRETARIAT BUILDINGS, VELAGAPUDI, GUNTUR DISTRICT, A.P. 2 RRR,J & TCDS,J W.P.No.33270 of 2025 ...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 pleased topleased to issue an appropriate Writ, Order or Direction more particularly in the nature of MANDAMUS declaring that the action of the First Respondent in issuing the impugned Demand Notice, dated 31- 07-2025, being tax on inter-state sales of Cotton (declared goods) relating to the Assessment Year 2012-13 under the Central Sales Tax Act, 1956, for Rs. 4,59,021-00 and further initiating coercive steps for recovery of the same, without reducing the amount of Rs. 4,23,307-51 already paid under the A.P. VAT Act, 2005, on the same goods, as contrary to S. 15(b) of the Central Sales Tax Act, 1956, without authority, without jurisdiction, arbitrary, violative of Article 265 of the Constitution of India and illegal and consequently direct the Respondents to reduce the said amount of Rs. 4,23,307-51 from the demand of Rs. 4,59,021-00 raised against the Petitioner and pass 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 pleased to grant stay of all further proceedings for recovery of the Tax of Rs. 4,59,021-00 for the Assessment Year 2012-13 under the Central Sales Tax Act, 1956, and pass IA NO: 2 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 pleased to permit the Petitioner to amend the main Prayer contained in Paragraph No. 22 of the Affidavit filed by the Petitioner in the above Writ Petition No. 33270 of 2025, by substituting the following Paragraph:- <It is therefore prayed that this Hon’ble High Court be pleased to issue an appropriate Writ, Order or Direction, more particularly in the nature of MANDAMUS declaring that the impugned Suo-Motu Revision Order passed by the Third Respondent vide DIN No. 3723032499132, dated 23- 03-2024, for the Assessment Year 2012-13 under the Central Sales Tax Act, 1956, which does not contain either physical or digital signature and is an unsigned order is invalid, non-est and not an order in the eye of law and even on merits it is arbitrary, capricious, baseless, unsustainable, violative of the principles of natural justice and illegal and consequently set aside the same or in the alternative declare that the action of the First Respondent in issuing 3 RRR,J & TCDS,J W.P.No.33270 of 2025 the impugned Demand Notice, dated 31-07-2025, being tax on inter-state sales of Cotton (declared goods) relating to the Assessment Year 2012-13 under the Central Sales Tax Act, 1956, for Rs. 4,59,021-00 and further initiating coercive steps for recovery of the same, without reducing the amount of Rs. 4,23,307-51 already paid under the A.P. VAT Act, 2005, on the same goods, as contrary to S. 15(b) of the Central Sales Tax Act, 1956, without authority, without jurisdiction, arbitrary, violative of Article 265 of the Constitution of India and illegal and consequently direct the Respondents to reduce the said amount of Rs. 4,23,307-51 from the demand of Rs. 4,59,021- 00 raised against the Petitioner and pass such other Order or Orders as may be3 deemed fit and proper in the facts and circumstances of the case and in the interests of justice.= IN PLACE OF <It is therefore prayed that this Hon’ble High Court be pleased to issue an appropriate Writ, Order or Direction more particularly in the nature of MANDAMUS declaring that the action of the First Respondent in issuing the impugned Demand Notice, dated 31-07- 2025, being tax on inter-state sales of Cotton (declared goods) relating to the Assessment Year 2012-13 under the Central Sales Tax Act, 1956, for Rs. 4,59,021-00 and further initiating coercive steps for recovery of the same, without reducing the amount of Rs. 4,23,307-51 already paid under the A.P. VAT Act, 2005, on the same goods, as contrary to S. 15(b) of the Central Sales Tax Act, 1956, without authority, without jurisdiction, arbitrary, violative of Article 265 of the Constitution of India and illegal and consequently direct the Respondents to reduce the said amount of Rs. 4,23,307-51 from the demand of Rs. 4,59,021-00 raised against the Petitioner and pass such other Order or Orders as may be deemed fit and proper in the facts and circumstances of the case and in the interests of justice.= And pass Counsel for the Petitioner: 1. G NARENDRA CHETTY Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX 2. 4 RRR,J & TCDS,J W.P.No.33270 of 2025 The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao) The petitioner which is in the business of purchase and sale of cotton and cotton products, had been assessed to tax, for the year 2012-2013, under the Central Sales Tax Act, 1956. Subsequently, revisional proceedings were initiated, on the ground that, the claim of exemption made by the petitioner, in relation to certain sales of cotton, cannot be accepted. 2. The case of the petitioner was that, the export in as much as the sales made by the petitioner fall under Section 5 (1) of the C.S.T. Act, which exempted such sales from the tax. This contention of the petitioner was rejected by the Revisional Authority, who passed an Order, dated 02.05.2018. This order came to be set aside, in a Writ Petition against the said order and the matter was remanded back to the Revisional Authority. After a fresh hearing, the Revisional Authority, choose to confirm by an earlier Order by passing a Revisional Order, dated 23.03.2024, confirming the demand raised against the petitioner. This demand is for an amount of Rs.4,59,021/-. 3. A demand notice, dated 31.07.2025, came to be issued against the petitioner for recovery of the aforesaid amount. The petitioner sought to resist the said demand notice, on the ground that, an amount of Rs.4,23,307.51/-, which had already been paid, under the A.P.V.A.T. Act, 2005, on the same goods, would have to be adjusted against the said demand amount. This objection being raised, on the ground that, the Section 15 (b) of the Central 5 RRR,J & TCDS,J W.P.No.33270 of 2025 Sales Tax Act, 1956, would permit such adjustment and refusal to adjust the same, would be contrary to Section 15 (b) of the C.S.T. Act. 4. This contention of the petitioner can definitely be looked into by the 2nd respondent – Commercial Tax Officer, Kothapet Circle, Guntur, for ascertaining the tax dues of the petitioner. 5. In these circumstances, this Writ Petition is disposed of, directing the 2nd respondent to consider the said contention of the petitioner, in accordance with law, within a period of six (06) weeks from the date of receipt of this order. 6. It is further directed that, the demand notice, dated 31.07.2025, shall remain stayed, till the 2nd respondent passes an order. 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:04.02.2026 KPV 6 RRR,J & TCDS,J W.P.No.33270 of 2025 131 THE HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO AND THE HON'BLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION No.33270 of 2025 (per Hon’ble Sri Justice R. Raghunandan Rao) 04.02.2026 KPV