APHC010687382010 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] MONDAY, THE THIRTIETH 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: 10193/2010 Between: 1. M/S. SRI AYYAPPA TRADERS,, D.NO.10-4-4, DASARIVARI VEEDHI, RANGAREEZPETA, RAJAHMUNDRY, EAST GODAVARI DISTRICT, REPRESENTED BY ITS PROPRIETOR MR.M.N.V.V. SATYANARAYANA. ...PETITIONER AND 1. THE COMMERCIAL TAX OFFICER, Rajahmundry, East Godavari District. ...RESPONDENT 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 toissue Writ of Mandamus or any other appropriate writ or order or direction declaring the action of the respondent in not issuing Registration Certificates both under Central Sales Tax Act and A.P. Value Added Tax Act on the application of the petitioner filed on 18.12.2009 before the respondent as arbitrary, contrary to law, wieght of evidence and probabilities of petitioner's case and also in violation of principles of natural justice and rule of law and without authority of law and consequently direct the petitioner to issue Registration Certificates both under Central Sales Tax Act and A.P. Value Added Tax Act forthwith without insisting upon payment of balance demand for the year 2000-01, when the petitioner's statutory appeal and stay 2 RRR, J & TCDS, J W.P.No.10193 of 2010 application in T.A.No.155 of 2009 are pending adjudication on the file of the Sales Tax Appellate Tribunal, Additional Bench, Visakhapatnam. IA NO: 1 OF 2010(WVMP 2485 OF 2010 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 vacate the interim direction dt. 29.4.2010 granted in WPMP.No.13098/10 in W.P.No.10193/10 and to pass such other order or orders. IA NO: 2 OF 2010(WPMP 13098 OF 2010 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 direct the respondent to issue Registration Certificates both under Central Sales Tax Act and A.P. Value Added Tax Act, pending disposal of the above writ petition, as otherwise, the petitioner will be put to irreparable loss and hardship. Counsel for the Petitioner: 1. M V PAVAN KUMAR Counsel for the Respondent: 1. GP FOR COMMERCIAL TAX (AP) 2. SURIBABU S(SPL SC FOR CT AP) 3 RRR, J & TCDS, J W.P.No.10193 of 2010 The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao) The present Writ Petition came to be filed by the petitioner, being aggrieved by the non-issuance of Registration Certificates, under the Central Sales Tax Act, 1956 and the A.P. Value Added Tax Act, 2005. 2. It appears that the Registration Certificate had been issued to the petitioner on account of the interim directions of this Court, dated 29.04.2010. 3. The learned Government Pleader for Commercial Taxes would submit that the Certificate of Registration was refused to the petitioner as the petitioner had earlier conducted business in the name of M/s.Nagu Traders and had defaulted in payment of taxes. It is further contended that the petitioner, instead of clearing the said liability, has now sought to continue business under the new name, by obtaining a fresh Certificate of Registration and the same is not permissible. 4. The fact remains that the petitioner has been doing business for the last sixteen (16) years, on the basis of the Certificate of Registration, issued as per the interim directions of this Court. There does not appear to be any complaint regarding the payment of taxes in the present case. 5. In the circumstances, this Writ Petition is disposed of, confirming the interim directions of this Court, dated 29.04.2010. This will not preclude the respondent authorities from recovering any taxes or dues payable by the 4 RRR, J & TCDS, J W.P.No.10193 of 2010 petitioner, under the present registration or in relation to the earlier registration in the name of M/s. Nagu Traders. 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:30.03.2026 MJA 5 RRR, J & TCDS, J W.P.No.10193 of 2010 203 THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 10193/2010 (per Hon’ble Sri Justice R. Raghunandan Rao) 30.03.2026 MJA