The High Court of Andhra Pradesh dismissed a writ petition challenging a commercial tax assessment order on the ground of unexplained laches, noting the petitioner failed to file a statutory appeal while the order remained pending for over three years.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction)
FRIDAY, THE TWENTY SECOND DAY OF DECEMBER TWO THOUSAND AND TWENTY THREE
PRESENT
THE HONOURABLE SRI JUSTICE RAVI NATH TILL AND ^ THE HONOURABLE SRI JUSTICE HARINATH.N
WRIT PETITION NO: 32992 OF 2023
Between:
M/s. Febin Marine Foods (A partnership firm), 6&7, Ground Floor, APIIC Industrial Park, Mambattu, Tada Mandal, Sullurpet - 524121, SPSR Nellore District, Andhra Pradesh Presently at E.O NO- 696, Eramalloor, Alappuzha District, Kerala - 688537 Represented by its Managing Partner F.M.Farook, S/o. A.M.Moosa Aged 60 years.
...PETITIONER
...RESPONDENTS
• under Article 226 of the Constitution of India is filed praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a Writ, order or direction in the nature of a Writ of Certiorari or setting aside the Impugned order bearing Assessment No. 37289319259/2015-16(CST) (AO No. 206300) dated 31.03.2020 passed by the Comrnercial Tax Officer, Gudur, along with the Demand Notice in Form CST-VIII and the consequential Endorsement rejecting the request for rectification of T'f 37289319259/2015-16(CST) (AO No. 206300) dated 22.02.2021 issued by the Commercial Tax Officer, Gudur as illegal unlawful, arbitrary and being passed in gross violation pf the principles of natural justice and violative of Article 14 of Constitution of India along with the attendant impugned order bearing Assessment No. 37289319259/2015-16(CST) (AO No. 206300) dated 31.03.2020 passed by the Commercial Tax Officer, Gudur, along with the Demand Notice in Form CST-
VIII and the consequential Endorsement in RC. No. TIN. 37289319259/2015-16 (CST) (AO No. ,206300) dated 22.02.2021 issued by the Commercial Tax Officer, Gudur forthwith to direct the Respondents to refund the amount of Rs. 26,91,935.35/coercively recovered from the Current Account number. 337201010536021 with the Union Bank of India, Cochin Main Branch, along with the attendant actions.
lA NO: 2 OF 2023
Petition under Section 151 CPC is filed praying that in the circumstances stated in the affidavit filed in support of the writ petition, the High Court may be pleased Pending the hearing and final disposal of this Petition, it is just and necessary that this Hon'ble Court direct the Respondents by themselves, their officers, subordinates, servants and agents not undertake any coercive steps for recovery of the outstanding Demand arising out of the Impugned Order bearing Assessment No. 37289319259/2015-16(CST) (AO No. 206300)dated31.03.2020 passed by the Commercial Tax Officer, Gudur, on such terms and conditions as the Hon ble Court may deem fit and proper in the circumstances of the case along with the attendant actions.
lA NO: 1 OF 2023
Petition under Section 151 CPC is filed praying that in the circumstances stated in the affidavit filed in support of the writ petition, the High Court may be pleased to dispense with filing of the certified copies of Impugned Order dated 31.03.2020 passed by Respondent No.1 and Endorsement rejecting the request for rectification of mistake bearing RC. No. TIN. 37289319259/20 15-16(CST) fAO No. 206300) dated 22.02.2021. ^
lA NO: 3 OF 2023
Counsel for the Petitioner; SRI. SAI SUNDEEP MANCHIKALAPUDI
Counsel for the Respondent Nos. 1 to 4: GP FOR COMMERCIAL TAX
The Court made the following: ORDER
HON’BLE SRI JUSTICE RAVI NATH TILHARI & HONOURABLE SRI JUSTICE HARINATH.N
WRIT PETITION N0.32992 of 2023
ORDER:
Heard Sri Santosh Sagar Kapilavai, learned counsel for the petitioner appears through virtual mode.
- By means of this writ petition under Article 226 of Constitution of India, the petitioner is challengingtheorder of assessment dated 31.03.2020 passed by the Commercial Tax Officer, Gudur.
- Learned counsel for the petitioner submits that the certified copy of the order was not given. So it couldnotbe filed.
- The petitioner is granted exemption for filing certified copy of the impugned order. 5. The challenge is made after more than three years and eleven months. It is submitted that the copy ofthe order was sent through e-mail in the month of March, 2020 itself The petitioner did not file the statutory appeal and permitted the order to attain finality under thestatute.
2
- The petition therefore suffers from unexplained laches.
- Consequently, we are not inclined to entertain the writ petition.
- Accordingly, the Writ Petition is dismissed. No order as to costs.
As a sequel thereto, miscellaneous petitions, if any
pending, shall also stand dismissed.
To,
//TRUE COPY//
SDI- B. PRASADA RAO ASSISTANT^^ISTRAR
SECTION OFFICER
HIGH COURT
DATED: 22/12/2023
ORDER
WP.No.32992 of 2023
6 coP°^s
D5U
DISMISSING THE WP WITHOUT COSTS
1 issue framed by the court
Whether the writ petition challenging a commercial tax assessment order suffers from unexplained laches due to a delay of over three years and eleven months.
M/s. Febin Marine Foods
Commercial Tax Officer
Deputy Commissioner (Commercial Tax)
Deputy Commercial Tax Officer - II
The State of Andhra Pradesh
Ravi Nath Till
Harinath.N
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
