APHC010297172026 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] WEDNESDAY,THE SEVENTEENTH DAY OF JUNE TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 15678/2026 Between: 1. M/S. PROGRESSIVE ENGINEERING ENTERPRISES,, 21-10-29, FLAT NO.301, ANU HEIGHTS, 2ND LANE, SRI NAGAR COLONY, SATYANARAYANAPURAM, VIJAYAWADA-520011. TIN. 37183930562 REP. BY ITS PROPRIETOR - SRI EPURU SATISH BABU. CORRESPONDENCE ADDRESS. PLOT NO. 288, GROUND FLOOR, NORTH EXTENSION, SEETHAMMADHARA, VISAKHAPATNAM-530013 . ...PETITIONER AND 1. THE COMMERCIAL TAX OFFICER, (NOW ASSISTANT COMMISSIONER (STATE TAX)), GANDHINAGAR CIRCLE, VIJAYAWADA-LL DIVISION VIJAYAWADA-520 007, NTR DISTRICT. 2. THE ADDITIONAL COMMISSIONER STFAC AND APPELLATE AUTHORITY, 40-5-19/9B, BESIDES NVKR TOWERS, OPP. PB SIDDHARTHA DEGREE COLLEGE, MOGALARAPURAM, VIJAYAWADA-520010, NTR DISTRICT. 3. THE A P VAT APPELLATE TRIBUNAL, REPTD. BY ITS SECRETARY, C.T. COMPLEX, DEENDAYALPURAM, CHINAGADILI, VISAKHAPATNAM -530 040. 4. THE STATE OF ANDHRA PRADESH, REP BY ITS PRINCIPAL SECRETARY, REVENUE (CT) DEPARTMENT, SECRETARIAT 2 COMPLEX, VELAGAPUDI-522237, GUNTUR DISTRICT, AMARAVATI. ...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 to issue any order or direction more particularly one in the nature of Writ of MANDAMUS or any other appropriate writ or order or direction under Article 226 of the Constitution of India ordering and directing the Respondents their subordinates, servants and agents to the 1st Respondent not to take any coercive steps for recovery of the balance disputed tax of Rs.3,04,985/- out of the total disputed amount of Rs.6,09,970/- for the tax period 04/2016 to 06/2017 under the APVAT Act, 2005, pending disposal of the appeal before the Hon'ble Andhra Pradesh Value Added Tax Appellate Tribunal, at Visakhapatnam in A.R. No.11 of 2026 and to pass IA NO: 1 OF 2026 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 grant stay of collection of balance of 50% equivalent to Rs.3,04,985/- out of the total disputed amount of Rs.6,09,970/- for the tax period 04/2016 to 06/2017 under A.P.VAT Act, 2005, pending disposal of the above Writ Petition, as otherwise, the Petitioner would be put to severe loss and hardship. Counsel for the Petitioner: 1. C SANJEEVA RAO Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX 3 The Court made the following Order: (Per Hon’ble Sri Justice R. Raghunandan Rao) Heard Sri C.Sanjeeva Rao, learned counsel for the petitioner and the learned Government Pleader for Commercial Tax appearing for the respondents. 2. An order of assessment, dated 07.03.2024 was passed by the 1st respondent, against the petitioner for the period from 01.02.2017 to 30.06.2017. Aggrieved by the said order, the petitioner had approached the 2nd respondent-appellate authority. The said appeal came to be dismissed on 17.11.2025. Thereafter, the petitioner approached the Tribunal, by way of a Tax Appeal and the same is pending. 3. The petitioner had thereupon approached this Court with a complaint that the respondent authorities are seeking to recover the tax due under the said orders. The petitioner would also submit that 50% of the disputed tax has already been paid by the petitioner. 4. The petitioner has a remedy of approaching the Additional Commissioner under Section 33(6) of the APVAT Act, for obtaining a stay pending disposal of the appeal before the Tribunal. 5. In the present case, we do not see any reason as to why this Court should take up the present writ petition when the petitioner has an effective alternative remedy of approaching the Additional Commissioner for protection. 4 6. In the circumstances, this Writ Petition is disposed of leaving it open to the petitioner to approach the Additional Commissioner (ST) for seeking stay of recovery of the unpaid tax amount. In order to protect the interest of the petitioner, there shall be stay of recovery of disputed tax for a period of six (6) weeks. 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:17.06.2026 KA 5 THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 15678/2026 Date:17.06.2026 KA