Allowed

Sri Ippili Ananda Rao v. Commercial Tax Officer

Andhra Pradesh HC5 Sept 2023WP/14217/2023

Case brief

AI extract

What is this about?

This writ petition challenged the dismissal of a stay application regarding disputed tax penalty recovery. The High Court set aside the impugned order, allowing the petition, and directed authorities not to take coercive steps pending petitioner's deposit of 50% of the disputed sum.

What did the court decide?

The impugned order dismissing the stay application was set aside. The 3rd Respondent was directed not to take coercive steps for recovery contingent upon the petitioner depositing 50% of the disputed

Sri Ippili Ananda Rao Vs Commercial Tax… — Writ and Judicial Review | Andhra Pradesh HC (2023)

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TUESDAY, THE FIFTH DAY OF SEPTEMBER TWO THOUSAND AND TWENTY THREE

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PRESENT

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~a
=

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THE HON'BLE SRI JUSTICE U.DURGA^{PRASAD RAO} AND THE HON'BLE SMT. JUSTICE VENKATA^{JYOTHIRMAI PRATAPA}

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WRIT PETITION NO: 14217 OF 2023

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Between:

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M/s. Sri Ippili Ananda Rao, C/o. Sri Satyanarayana Rice^{Mill, rep. by its Proprietor,} Mr. Ippili Ananda Rao, Nivagam, KotturuMandal, Sirkakulam District^{-532 457.}

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...PETITIONER

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AND

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Commercial Tax Officer, Rajam Circle, Vizianagaram, Andhra Pradesh.

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Deputy Commissioner (CT), Vizianagaram,Andhra Pradesh.

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Additional Commissioner (CT), Legal,Vijayawada, Andhra Pradesh.

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Deputy Assistant Commissioner, (State Taxes) Amadalavalasa Circle, Vizianagaram

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State of Andhra Pradesh, rep. by its Principal Secretary to Government, Revenue (CT-II) Department, Secretariat, Velagapudi, Amaravathi, Guntur District.

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State Bank of Hyderabad, (Merged into State Bank of India), Nivagam, Srikakulam (Branch Code.021238)

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...RESPONDENTS

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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 a Writ of Certiorari or any other appropriate writ or order or direction quashing the order of the 3`d Respondent in CCT's Ref. No.Lll (1)/145/2021, dated. 8.5.2023, as illegal, arbitrary and unjustified and consequently restrain the 1St Respondent from taking any coercive steps for recovery of the balance disputed penalty of Rs.1,73,740/-, out of total disputed payment of Rs.2,31,660/- for the tax period February, 2013 to May, 2016 (Penalty) under the APVAT Act, 2005, pending disposal of the Appeal in T.A.No.84 of 2022 on the file of the Andhra Pradesh VAT Appellate Tribunal, Visakhapatnam.

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IA NO: 1 OF 2023

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Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the writ petition, the High Court may be pleased to suspend the garnishee notice dated 15.05.2023 issued by the 4t" Respondent to the 6th Respondent Bank under Section 79 of the CGST Act pending disposal of

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the Writ Petition, as otherwise the Petitioner will be put to severe loss and hardship.

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IA NO: 2 OF 2023

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Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the writ petition, the High Court may be pleased to grant stay of recovery of the balance disputed penalty of Rs.1,73,7401-, out of total disputed payment of Rs.2,31,6601- for the tax period February, 2013 to May, 2016 (Penalty) under the APVAT Act, 2005, pending disposal of the Writ Petition, as otherwise the Petitioner will be put to severe loss and hardship.

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Counsel for the Petitioner: SRI KARTHIK RAMANA PUTTAMREDDY

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Counsel for the Respondent Nos.1 to 5 : GP FOR COMMERCIAL TAX

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Counsel for the Respondent No.6 : NONE APPEARED

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The Court made the following: ORDER

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HON'BLE SRI JUSTICE U.DURGA PRASAD RAO AND HON'BLE SMT. JUSTICE VENKATA JYOTHIRMAI PRATAPA

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WRIT PETITION No.14217 of 2023

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ORDER: (per Venkata Jyot/zirmni Pratapa, J)

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Challenging the dismissal of the stay application by the^3rd respondent vide order dated 08.05.2023 pending the petitioner's appeal T.A. No.84 of 2022 before the A.P. VAT Appellate Tribunal, the instant writ petition is filed.

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Having regard to the fact that the appeal is pending before the A.P. VAT Appellate Tribunal and in the meanwhile, collection of the disputed amount payable would put the petitioner in hardship, we deem it appropriate to set aside the impugned order.

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Accordingly, this writ petition is allowed and the impugned order is set aside and it is directed that the respondent r authorities shall not take any coercive steps to collect the disputed amount on the condition of petitioner depositing 50% of the disputed sum (including 25% already deposited at the time of filing the appeal before the A.P. \7AT Appellate Tribunal) within a period

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of four weeks from the date of receipt of copy of this order. No

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costs.

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As a sequel, interlocutory applications pending, if any, in

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this case shall stand closed.

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SDI- N. NAGAMMA ASSISTANT REGISTRAR

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//TRUE COPY//

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SECTION OFFICER

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The Commercial Tax Officer, Rajam Circle, Vizianagaram, Andhra Pradesh. 2. The Deputy Commissioner (CT), Vizianagaram, Andhra Pradesh.

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The Additional Commissioner (CT), Legal, Vijayawada, Andhra Pradesh.

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Deputy Assistant Commissioner, (State Taxes) Amadalavalasa Circle, Vizianagaram.

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The Principal Secretary to Government, Revenue (CT-II) Department, State of Andhra Pradesh, Secretariat, Velagapudi, Amaravathi, Guntur District.

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State Bank of Hyderabad, (Merged into State Bank of India), Nivagam, Srikakulam (Branch Code.021238)

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One CC to Sri Karthik Ramana Puttamreddy, Advocate [OPUC]

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Two CCs to GP for Commercial Tax, High Court of Andhra Pradesh. [OUT]

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Three C.D. Copies

Cnr p~

HIGH COURT

DATED.05/09/2023

ORDER

WP.No.14217 of 2023

ALLOWING THE W.P. WITHOUT COSTS

Sri Ippili Ananda Rao v. Commercial Tax Officer

Case brief

What is this about?

What did the court decide?

Sri Ippili Ananda Rao v. Commercial Tax Officer

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Statutes considered

Parties & counsel

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