Disposed

M/s. Sri Venkateswara Rice Industries v. The Commercial Tax Officer

Andhra Pradesh HC3 Sept 2024WP/20964/2023

Case brief

AI extract

What is this about?

Rice millers challenged endorsements rejecting their applications for waiver of Central Sales Tax above 2% in the absence of C-Forms, citing a 30.09.2018 cut-off date and four-year re-assessment limits. Following an earlier Division Bench decision of 07.08.2024, the court set aside all the endorsements and directed tax authorities to reconsider waiver applications afresh within two months.

What did the court decide?

Endorsements set aside; waiver applications to be reconsidered afresh within two months; no coercive steps until waiver decided.

M/s. Sri Venkateswara Rice Industries Vs The… — GST and Indirect Tax | Andhra Pradesh HC (2024)

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IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI (Special Original Jurisdiction)

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WEDNESDAY, THE FOURTH DAY OF SEPTEMBER TWO THOUSAND AND TWENTY FOUR

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Q
z

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PRESENT THE HONOURABLE SRI JUSTICE R.RAGHUNANDAN RAokiH

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AND

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THE HONOURABLE SRI JUSTICE HARINATH.N

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WRIT PETITION Nos.8350. 8532, 12519. 13889, 13977. 15291, 16403. 17244, 19153. 19197. 19285, 20023, 20055. 20272, 20273. 20280. 20287,20396, 20471, 20473, 20619, 20624. 20757. 20806, 20887. 20890 20893, 20960. 20964. 21368, 21370, 22222. 22385. 22651. 23992.

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26568 & 26710 of 2023

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WRIT PETITION NO: 8350 OF 2023

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Between;

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M/s. Adilaxmi Industries o ^ ^ . rep. by its Managing Partner, Mr. N. Ramakrishna, D.No.3-60 Canal Road, Vetlapalem (V), Samalkot (M) East Godavari District, Andhra Pradesh ...Petitioner

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AND

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Commercial Tax Officer, Peddapuram circle. East Godavari Dist. 2. Deputy Assistant Commissioner (ST)-II, Peddapuram circle.^East Godavari Dist.

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State Bank of India, Main Branch, Kakinada East Godavari District.

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

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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 Mandamus or any other appropriate Writ or order or direction.

¶20

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a) declaring the action of the 1®* Respondent in issuing the impugned endorsement dated 27.3.2023 rejecting the representation, as illegal, arbitrary, contrary to law, and the Government Memos, though the Petitioner had complied with all the formalities with respect to waiver as well as the assessments on time,

¶22

b) and further declare that the due date 30.9.2018 mentioned in Government Memo No.REV-35024/3/2017-CT-ll, dated 5.9.2018 will be and set aside the same applicable to complete the regular assessment but not the revised or remand proceedings^orforwaiver proceedings, and

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c) to further declare that there was no deadline for claiming waiver or completing the waiver proceeding notwithstanding the^conditions in Government Memo No.5.9.2018.

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d) and consequently direct the 15f Respondent to consider the waiver application/representation setting aside the endorsement dated 27.3.202 and pass orders afresh in terms of the Government Memo 26197/CT-I1(1)/2013, dated 27.9.2016, read with Government Memo dated 5.9.2018.

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lA 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 petition, the High Court may be nd pleased to suspend the garnishee notice dated 27.3.2023 issued by the 2 Respondent to the Petitioner's bank for recovery of the disputed demand for the years assessment year 2011-12 to 2013-14 under the Central Sales Tax Act, 1956, 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 SRINIVASA RAO KUDUPUDI

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Counsel for the Respondents: GP FOR COMMERCIAL TAX

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WRIT PETITION NO: 8532 OF 2023

¶31

Between:

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M/S.SRI BALAJI BOILED AND RAW RICE MILL, rep. by its Managing Partner, Mr. KWN Bhairava Krishna D.No.3-60 Canal Road, Vetlapalem (V), Samalkot (M), East Godavari District, Andhra Pradesh.

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...Petitioner

¶34

AND

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Commercial Tax Officer, Peddapuram circle. East Godavari Dist.

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

¶37

...Respondents

¶38

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a) declaring the action of the 1®* Respondent in issuing the impugned endorsement dated 27.3.2023 rejecting the representation, as illegal, arbitrary, contrary to law, and the Government Memos, though the Petitioner had complied with all the formalities with respect to waiver as well as the assessments on time, and set aside the same;

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b) and further declare that the due date 30.9.2018 mentioned in Government Memo No.REV-35024/3/2017-CT-ll, dated 5.9.2018 will be applicable to complete the regular assessment but not the revised or remand proceedings or for waiver proceedings,

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c) and to further declare that there was no dead the for claiming waiver or completing the waiver proceeding notwithstanding^{theconditionsin} Government Memo No.5.9.2018, and consequently direct the 1®* Respondent to consider the waiver application/representation setting aside the endorsement dated 27.3.2023 and pass orders^afresh in

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terms of the Government Memo 26197/CT-II(1)/2013, dated 27.9.2016, read \A/ith Government Memo dated 5.9.2018 and pass

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lA 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 petition, the High Court may be pleased be pleased to stay of collection of the disputed^demandforthe years assessment year 2011-12 to 2013-14 under the Central Sales Tax Act, 1956, pending disposal of the Writ Petition, as otherwise the Petitioner will be put to severe loss and hardship.

¶46

Counsel for the Petitioner: SRI SRINIVASA RAO KUDUPUDI

¶47

Counsel for the Respondents: GP FOR COMMERCIAL TAX

¶48

WRIT PETITION NO: 12519 OF 2023

¶49

Between:

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M/s. Sri Kodandarama Boiled and Raw Rice Mill, rep. by its Partner, Mr K. Satyanarayana Reddy Pandalapaka - 533345, Bokkavolu Mandal East Godavari District, Andhra Pradesh

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...Petitioner

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AND

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Commercial Tax Officer, Alcot Gardens circle, Rajahmundry,^East Godavari Dist

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Commercial Tax Officer, Ramachadrapuram circle East^Godavari District

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

...Respondents

a) declaring the action of the 1®' Respondent in issuing the impugned endorsement dated 24.4.2023 rejecting the representation, as illegal, arbitrary, contrary to law, and the Government Memos, though the Petitioner had complied with all the formalities with respect to waiver as well as the assessments on time, and set aside the same,

¶60

b) and further declare that the due date 30.9.2018 mentioned in Government Memo No.REV-35024/3/2017-CT-ll, dated 5.9.2018 will be only to complete the regular assessment but not the revised or remand proceedings or for waiver proceedings, and

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c) to further declare that there was no deadline for claiming waiver or completing the waiver proceeding in view of the language^and the conditions in Government Memo No.5.9.2018, and

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d) consequently direct the 1 Respondent to consider the waiver application/representation and pass orders afresh in terms of the Government Memo 26197/CT-II(1)/2013, dated 27.9.2016.

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lA 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 petition, the High Court may be •pleased to grant stay of collection of the disputed demand of Rs.3,52,874/for the assessment year 2011-12 under the Central Sales Tax Act, 1956, pending disposal of the Writ Petition, as otherwise the Petitioner will be put to severe loss and hardship.

¶65

lA NO: 1 OF 2024

¶66

Between:

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The Commercial Tax Officer, Alcot Gardens circle, Rajahmundry, East Godavari District, Andhra Pradesh.

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The Commercial Tax Officer, Ramachadrapuram circle^EastGodavari District.

¶69

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

¶70

...Petitioner/Respondent

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(On behalf of the 2"'^ and 3'^'* Respondents)

¶72

¶73

AND

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M/s. Sri Kodandarama Boiled and Raw Rice Mill, rep. by its Partner, Mr. K. Satyanarayana Reddy Pandalapaka - 533345, Bokkavolu^Mandal East Godavari District, Andhra Pradesh.

¶75

...Respondent/Petitioner

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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 vacate the interim stay order granted on^{dated04.08.2023inI.A} No.1 of 2023 W.P No.12519 of 2023.

¶77

Counsel for the Petitioner: SRI SRINIVASA RAO KUDUPUDI

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Counsel for the Respondents: GP FOR COMMERCIAL TAX

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WRIT PETITION NO: 13889 OF 2023

¶80

Between:

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Chaitanya Modern Rice Mill, rep. by its Managing Partner, Mr. Ch. Venkata Reddy Mutchmilli- 533255, Ramachandrapuram^EastGodavari District, Andhra Pradesh.

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...Petitioner

¶83

AND

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Commercial Tax Officer, Ramachandrapuram circle^EastGodavari District

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The District Manager, The Andhra Pradesh Civil Supplies Corporation Kakinada, Andhra Pradesh

¶86

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

...Respondents

a) declaring the action of the 1®* Respondent in issuing the impugned endorsement dated 25.5.2023 rejecting the representation, as illegal, arbitrary, contrary to law, and the Government Memos, though the Petitioner had complied with all the formalities with respect to waiver as well as the assessments on time and set aside the same

¶91

b) and further declare that the due date 30.9.2018 mentioned in Government Memo No.REV-35024/3/2017-CT-ll, dated 5.9.2018 will be only to complete the regular assessment but not^therevised or remand proceedings or for waiver proceedings and

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c) to further declare that there was no deadline for claiming waiver or completing the waiver proceeding in view of the language^and the conditions in Government Memo No.5.9.2018 and consequently^direct the 1st Respondent to reopen the assessments declaring the Petitioner is eligible for waiver.

¶93

lA 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 petition, the High Court may be pleased to grant stay of all further proceedings including stay of collection of the disputed demand of Rs.2,84,92,797/- out of Rs.2,89,03,949/for the assessment years 2011-12 to 2013-14 under the Central Sales Tax Act, 1956, pending disposal of the Writ Petition, as otherwise the Petitioner will be put to severe loss and hardship.

¶95

lA NO: 1 OF 2024

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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 receive the counter copies on record by allowing the leave petition in the above writ petition.

¶97

Counsel for the Petitioner: SRI SRINIVASA RAO KUDUPUDI

¶98

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Counsel for the Respondents: GP FOR COMMERCIAL TAX

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Counsel for the Respondents: SRI P HEMA CHANDRA

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(SC FOR CIVIL SUPPLIES CORP LTD)

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WRIT PETITION NO: 13977 OF 2023

¶103

Between:

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M/s. Sree Gowthami Rice Industries (P) Limited, rep. by its Managing Director, Mr. Ch. Vittal Kumar 10-367/1, Atchuthapuram Road, Chelluru533261, Rayavaram Mandal East Godavari District, Andhra^Pradesh.

¶105

...Petitioner

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AND

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Commercial Tax Officer, Ramachandrapuram circle^EastGodavari District

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The District Manager, The Andhra Pradesh Civil Supplies Corporation Kakinada, Andhra Pradesh

¶109

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

¶110

...Respondents

¶111

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a) declaring the action of the 1®* Respondent in issuing the impugned endorsement dated 30.5.2023 rejecting the representation, as illegal, arbitrary, contrary to law, and the Government Memos, though the Petitioner had complied with all the conditions as per Government Memo with respect to waiver as well as completion of the assessments on time, and set aside the same

¶113

b) and further declare that the due date 30.9.2018 mentioned in Government Memo No.REV-35024/3/2017-CT-ll, dated 5.9.2018 will be only to complete the regular assessment but not the revised or remand proceedings or for waiver proceedings, and

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c) to further declare that there was no deadline for claiming waiver or completing the waiver proceeding in view of the language^andthe conditions in Government Memo dated 05.09.2018 and consequently direct the Respondent to reopen the assessments for the years 2010-11 to 2014-15 under the Central Sales Tax Act, 1956, declaring the Petitioner as eligible for waiver.

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lA NO: 1 OF 2024

¶117

Between:

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Commercial Tax Officer, Ramachandrapuram circle East Godavari District ...Petitioner

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AND

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M/s. Sree Gowthami Rice Industries (P) Limited, rep. by its Managing Director, Mr. Ch. Vittal Kumar 10-367/1, Atchuthapuram Road, Chelluru533261, Rayavaram Mandal East Godavari District, Andhra^Pradesh. ...Respondent/Petitioner

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The District Manager, The Andhra Pradesh Civil Supplies Corporation Kakinada, Andhra Pradesh

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

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...Respondent/Petitioner

¶124

...Respondents/Respondents

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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 vacate the interim stay order granted in^I.ANo. 1 of 2023 in WP No. 13977 of 2023, dated: 04.08.2023.

lA NO: 1 OF 2023

the assessment years 2010-11 to 2014-15 under the Central Sales Tax Act, 1956, pending disposal of the Writ Petition, as otherwise^{thePetitionerwill} be put to severe loss and hardship.

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Counsel for the Petitioner: SRI SRINIVASA RAO KUDUPUDI

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Counsel for the Respondents: GP FOR COMMERCIAL TAX

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Counsel for the Respondents: SRI P HEMA CHANDRA (SC FOR CIVIL SUPPLIES CORP LTD)

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■WRIT PETITION NO: 15291 OF 2023

¶134

Between:

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M/s. Nallamilli Satyanarayana Reddy & Others, rep. by its Managing Partner, Mr. N. Satyanarayana Reddy Thurangi, Kakinada - 533016 East Godavari District, Andhra Pradesh.

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...Petitioner

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AND

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Commercial Tax Officer, Kakinada Port circle, Kakinada,^EastGodavari Dist.

¶139

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

¶140

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a) declaring the action of the 1®‘ Respondent in issuing the impugned endorsement dated 17.5.2023 rejecting the representation, as illegal, arbitrary, contrary to law, and the Government Memos, though the Petitioner had complied with all the formalities with respect to waiver as well as the assessments on time, and set aside the same,

¶142

b) and further declare that the due date 30.9.2018 mentioned in Government Memo No.REV-35024/3/2017-CT-ll, dated 5.9.2018 will

¶143

be only to complete the regular assessment but not the revised or remand proceedings or for waiver proceedings, and

¶144

c) to further declare that there was no deadline for claiming waiver or completing the waiver proceeding in view of the language^and the conditions in Government Memo No.5.9.2018.

¶145

lA NO: 1 OF 2023

¶146

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 the disputed demand for the assessment years 2011-12, 2012-13, 2013-14 and 2014-15 under the Central Sales Tax Act, 1956, pending disposal of the Writ Petition as .otherwise the Petitioner will be put to severe loss and hardship.

¶147

lA NO: 1 OF 2024

¶148

Between:

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Commercial Tax Officer, Kakinada Port circle, Kakinada,^EastGodavari Dist.

¶150

...Petitioner

¶151

AND

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M/s. Nallamilli Satyanarayana Reddy & Others, rep. by its Managing Partner, Mr. N. Satyanarayana Reddy Thurangi, Kakinada^-533016 East Godavari District, Andhra Pradesh.

¶153

...Respondent/Petitioner

¶154

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

¶155

...Respondents/Respondents

¶156

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 vacate the interim stay order passed in IA.No.1 of 2023 in WP No. 15291 of 2023 dated 04-08-2023.

¶157

¶158

Counsel for the Petitioner: SRI SRINIVASA RAO KUDUPUDI

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Counsel for the Respondents: GP FOR COMMERCIAL TAX

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WRIT PETITION NO: 16403 OF 2023

¶161

Between:

¶162

M/s. Sri Venkateswara Rice Industry, rep. by its Managing Partner, Mr. V. Suryaprakash Rao, 21-1-65/4B, ADB Road, Peddapuram - 533437, East Godavari District, Andhra Pradesh

¶163

...Petitioner

¶164

AND

¶165

Commercial Tax Officer, Peddapuram circle. East^{GodavariDistrict.}

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

¶167

...Respondents

¶168

Respondent No.1 amended in the array of cause title as per C.O. Dt:04/09/2024 vide IA.No.2 of 2023 in WP.No.16403 of 2023.

¶169

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a) declaring the action of the 1 St Respondent in rejecting the representation for waiver, as illegal, arbitrary, contrary^tolawandthe Government Memos, though the Petitioner had complied^with all the conditions as per Government Memo with respect to waiver^aswellas completion of the assessments on time, and set aside the order dated 27.6.2013.

¶171

b) and further declare that the due date 30.9.2018 mentioned in Government Memo No.REV-35024/3/2017-CT-ll, dated 5.9.2018 will be only to complete the regular assessment but not the revised or remand proceedings or for waiver proceedings and

¶172

¶173

c) to further declare that there was no deadline for claiming waiver or completing the waiver proceeding in view of the language^and the conditions in Government Memo dated 05.09.2018 and consequently direct the Respondent to reopen the assessments for the years 2011-12 to 2014-15 under the Central Sales Tax Act, 1956, declaring the Petitioner as eligible for waiver.

¶174

lA NO: 1 OF 2023

¶175

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 all further proceedings including stay of collection of the disputed demand of Rs.57,61,500/- for the assessment years 2011 -12 to 2014-15 under the Central Sales Tax Act, 1956, pending disposal of the Writ Petition, as otherwise the Petitioner will be put to severe loss and hardship.

¶176

Counsel for the Petitioner: SRI SRINIVASA RAO KUDUPUDI

¶177

Counsel for the Respondents: GP FOR COMMERCIAL TAX

¶178

Counsel for the Respondents: SRI P HEMA CHANDRA (SC FOR CIVIL SUPPLIES CORP LTD)

¶179

WRIT PETITION NO: 17244 OF 2023

¶180

Between:

¶181

Chaitanya Agro Industry, rep. by its Managing Partner,^{Mr.Ch.Venkata} Reddy Pasalapudi- 533261, Rayavaram Mandal East Godavari District, Andhra Pradesh.

¶182

...Petitioner

¶183

AND

¶184

Commercial Tax Officer, Ramachandrapuram circle Ramachandrapram, East Godavari District

¶185

The District Supply Officer, AP State Civil Supplies Corporation Collectorate Compound, Kakinada, East Godavari District,^A.P.

¶186

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

...Respondents

a) declaring the action of the 1 Respondent in rejecting the representation for waiver, as illegal, arbitrary, contrary^tolawandthe Government Memos, though the Petitioner had complied^with all the conditions as per Government Memo with respect to waiver^aswellas completion of the assessments on time, and set aside the same,

¶191

b) and further declare that the due date 3 .9.2018 mentioned in Government Memo No.REV-35024/3/2017-CT-ll, dated 5.9.2018 will be only to complete the regular assessment but not the revised or remand proceedings or for waiver proceedings, and

¶192

c) to further declare that there was no deadline for claiming waiver or completing the waiver proceeding in view of the language^and the conditions in Government Memo dated 05.09.2018 and consequently direct the 1®* Respondent to reopen the assessments for the years 2011-12 to 2012-13 under the Central Sales Tax Act, 1956, declaring the Petitioner as eligible for waiver.

¶193

lA NO: 1 OF 2023

¶194

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 all further proceedings including stay of collection of the balance disputed demand of Rs.7,08,631/- out of Rs.10,67,509/- for the assessment years 2011-12 to 2012-13 under the Central Sales Tax Act, 1956, pending disposal of the Writ Petition, as otherwise the Petitioner will be put to severe loss and hardship.

¶195

Counsel for the Petitioner: SRI SRINIVASA RAO KUDUPUDI

¶196

Counsel for the Respondents: GP FOR COMMERCIAL TAX

¶197

¶198

Counsel for the Respondents: SRI P HEMA CHANDRA

¶199

(SC FOR CIVIL SUPPLIES CORP LTD)

¶200

WRIT PETITION NO: 19153 OF 2023

¶201

Between:

¶202

M/s M.G.R. RICE INDUSTRIES, rep. by its Managing Partner, Mr. K. Chakravarthi Polamuru 533342, Anaparthi Mandal East Godavari District, Andhra Pradesh

¶203

...Petitioner

¶204

AND

¶205

Commercial Tax Officer, Alcot Gardens circle, Rajahmundry,^East Godavari Dist

¶206

Commercial Tax Officer, Ramachadrapuram circle East^Godavari District

¶207

The District Manager, The Andhra Pradesh Civil Supplies Corporation East Godavari District Rajamahendravaram, Andhra Pradesh

¶208

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

¶209

...Respondents

¶210

¶211

a) declaring the action of the 1 St Respondent in rejecting the representation for waiver, as illegal, arbitrary, contrary^tolawandthe Government Memos, though the Petitioner had complied^with all the conditions as per Government Memo with respect to waiver^aswellas completion of the assessments on time and set aside the endorsements dated 7.7.2023 to the extent denial of waiver for the years 2011-12 to 2014-15 under the Central Sales Tax Act, 1956

¶212

b) and further declare that the due date 30.9.2018 mentioned in Government Memo No.REV-35024/3/2017-CT-ll, dated 5.9.2018 will

¶213

¶214

be only to complete the regular assessment but not^the revised or remand proceedings or for waiver proceedings and

¶215

c) to further declare that there was no deadline for claiming waiver or completing the waiver proceeding in view of the language^and the conditions in Government Memo dated 05.09.2018 and consequently direct the 1®' Respondent to reopen the assessments for the years 2011-12 to 2014-15 under the Central Sales Tax Act, 1956, declaring the Petitioner as eligible for waiver.

¶216

lA NO: 1 OF 2023

¶217

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 all further proceedings including stay of collection of the disputed demand of Rs.1,78,88,504/- out the total disputed demand of . Rs.1,85,32,099/- for the assessment years 2011-12^{to2014-15underthe} Central Sales Tax Act, 1956, pending disposal of the Writ Petition as otherwise the Petitioner will be put to severe loss and hardship.

¶218

\A NO: 1 OF 2024

¶219

Between:

¶220

Commercial Tax Officer, Alcot Gardens circle, Rajahmundry,^East Godavari Dist

¶221

Commercial Tax Officer, Ramachadrapuram circle East^Godavari District

¶222

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

¶223

...Petitioner/Respondent

¶224

(On behalf of the 2"'* and 4**’ Respondents)

¶225

AND

¶226

M/s M.G.R. RICE INDUSTRIES, rep. by its Managing Partner, Mr. K. Chakravarthi Polamuru 533342, Anaparthi Mandal East^Godavari District, Andhra Pradesh.

¶227

...Respondent/Petitioner

¶228

¶229

The District Manager, The Andhra Pradesh Civil Supplies Corporation East Godavari District Rajamahendravaram, Andhra Pradesh.

¶230

...Respondents/Respondents

¶231

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 vacate the interim order dated; 23.08.2023 in WP No. 19153 of • 2023.

¶232

Counsel for the Petitioner: SRI SRINIVASA RAO KUDUPUDI

¶233

Counsel for the Respondents: GP FOR COMMERCIAL TAX

¶234

Counsel for the Respondents: SRI P HEMA CHANDRA

¶235

(SC FOR CIVIL SUPPLIES CORP LTD)

¶236

WRIT PETITION NO: 19197 OF 2023

¶237

Between:

¶238

M/s Sri Venkateswara Boiled & Raw Rice Mill, rep. by its Managing Partner, Mr. N. Bulli Mohan Reddy Duppalapudi - 533343, Anaparthi Mandal East Godavari District, Andhra Pradesh ...Petitioner

¶239

AND

¶240

Commercial Tax Officer, Alcot Gardens circle, Rajahmundry,^East Godavari Dist

¶241

Commercial Tax Officer, Ramachadrapuram Circle,^EastGodavari District

¶242

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

...Respondents

a) declaring the action of the 1®' Respondent in rejecting the representation for waiver, as illegal, arbitrary, contrary^tolawandthe Government Memos, though the Petitioner had complied^with all the conditions as per Government Memo with respect to waiver^aswellas completion of the assessments on time, and set aside the endorsements dated 1.6.2023 and 7.7.2023 to the extent denial of waiver for the years 2011-12 to 2014-15 under the Central^SalesTax Act, 1956.

¶247

b) and further declare that the due date 30.9.2018 mentioned in Government Memo No.REV-35024/3/2017-CT-lI, dated 5.9.2018 will be only to complete the regular assessment but not^the revised or remand proceedings or for waiver proceedings, and

¶248

c) to further declare that there was no deadline for claiming waiver or completing the waiver proceeding in view of the language^and the conditions in Government Memo dated 05.09.2018 and consequently direct the 1®* Respondent to reopen the assessments for the years 2011-12 to 2014-15 under the Central Sales Tax Act, 1956, declaring the Petitioner as eligible for waiver.

¶249

lA NO: 1 OF 2023

¶250

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 all further proceedings including stay of collection of the disputed demand of Rs.58,89,429/- for the assessment years 2011-12 to 2014-15 under the Central Sales Tax Act, 1956, pending disposal of the Writ Petition, as otherwise the Petitioner will be put to severe loss and hardship.

¶251

Counsel for the Petitioner: SRI SRINIVASA RAO KUDUPUDI

¶252

Counsel for the Respondents: GP FOR COMMERCIAL TAX Counsel for the Respondents: SRI P HEMA CHANDRA (SC FOR CIVIL SUPPLIES CORP LTD)

¶253

¶254

WRIT PETITION NO: 19285 OF 2023

¶255

Between:

¶256

M/s N.S.Reddy & Others, rep. by its Managing Partner, Mr. NW Satyanarayana Reddy Z. Medapadu - 533341, Mandapeta^MandalEast Godavari District, Andhra Pradesh ...Petitioner

¶257

AND

¶258

Commercial Tax Officer, Mandapeta circle Mandapeta,^EastGodavari District

¶259

The District Supply Officer, AP State Civil Supplies Corporation Collectorate Compound, Kakinada, East Godavari District,^A.P.

¶260

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

¶261

...Respondents

¶262

Petition under Article 226 of the Constitution of India praying that in

¶263

the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a Writ of Mandamus or any other appropriate Writ or order or direction. a) declaring the action of the 1 Respondent in rejecting the representation by endorsement dated 19.6.2023 for waiver, as illegal, arbitrary, contrary to law and the Government Memos, though the Petitioner had complied with all the conditions as per Government Memo with respect to waiver as well as completion of the assessments on time, and set aside the same,

¶264

b) and further declare that the due date 30.9.2018 mentioned in Government Memo No.REV-35024/3/2017-CT-ll, dated 5.9.2018 will be only to complete the regular assessment but not the revised or remand proceedings or for waiver proceedings, and

¶265

c) to further declare that there was no deadline for claiming waiver or completing the waiver proceeding in view of the language^and the conditions in Government Memo dated 05.09.2018 and consequently

¶266

¶267

direct the 1®' Respondent to reopen the assessments for the years 2012-13 to 2014-15 under the Central Sales Tax Act, 1956, declaring the Petitioner as eligible for waiver.

¶268

lA NO: 1 OF 2023

¶269

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 all further proceedings including stay of collection of the balance disputed demand of Rs. 19,40,088/- out of Rs.29,27,612/- for the assessment years 2012-13 to 2014-15 under the Central Sales Tax Act, • 1956, pending disposal of the Writ Petition, as otherwise the Petitioner^will be put to severe loss and hardship.

¶270

Counsel for the Petitioner: SRI SRINIVASA RAO KUDUPUDI Counsel for the Respondents: GP FOR COMMERCIAL TAX

¶271

Counsel for the Respondents: SRI P HEMA CHANDRA

¶272

(SC FOR CIVIL SUPPLIES CORP LTD)

¶273

WRIT PETITION NO: 20023 OF 2023

¶274

Between:

¶275

M/s. Shir Aaurthor Cotton Modern Rice Mill, rep. by its Managing Partner, Mr. K. Adinarayana Reddy Mahendrawada - 533342, Anaparthi Mandal East Godavari District, Andhra Pradesh. ...Petitioner

¶276

AND

¶277

Commercial Tax Officer, Alcot Gardens circle, Rajahmundry,^East Godavari Dist

¶278

Commercial Tax Officer Ramachadrapuram, circle East^Godavari District

¶279

The District Manager, The Andhra Pradesh Civil Supplies Corporation East Godavari District Rajamahendravaram, Andhra Pradesh

¶280

¶281

State of Andhra Pradesh, rep. by its Principal Secretary^toGovernment Revenue (CT-II) Department, Secretariat, Velagapudi,^Amaravathi

¶282

...Respondents

¶283

Petition under Article 226 of the Constitution of India praying that in

¶284

the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a Writ of Mandamus or any other appropriate Writ or order or direction.

¶285

a) declaring the action of the 1 St Respondent in rejecting the representation for waiver, as illegal, arbitrary, contrary^tolawandthe Government Memos, though the Petitioner had complied^with all the conditions as per Government Memo with respect to waiver^aswellas completion of the assessments on time, and set aside the endorsements dated 1.6.2023, read with the revised orders dated 14.7.2023, to the extent denial of waiver for the years^2011-12 to 2014-15 under the Central Sales Tax Act, 1956.

¶286

b) declaring the action of the 1 St Respondent in rejecting the representation for waiver, as illegal, arbitrary, contrary^tolawandthe Government Memos, though the Petitioner had complied^with all the conditions as per Government Memo with respect to waiver^aswellas completion of the assessments on time, and set aside the same

¶287

c) and further declare that the due date 30.9.2018 mentioned in Government Memo No.REV-35024/3/2017-CT-ll, dated 5.9.2018 will be only to complete the regular assessment but not^therevisedor remand proceedings or for waiver proceedings, and

¶288

d) to further declare that there was no deadline for claiming waiver or completing the waiver proceeding in view of the language^and the conditions in Government Memo dated 05.09.2018 and consequently direct the 1®' Respondent to reopen the assessments for the years 2011-12 to 2014-15 under the Central Sales Tax Act, 1956, declaring the Petitioner as eligible for waiver.

¶289

¶290

lA NO: 1 OF 2023

¶291

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 all further proceedings including stay of collection of the balance disputed demand of Rs.10,20,517/- out of Rs.17,41,425/- for the assessment years 2011-12 to 2014-15 under the Central Sales Tax Act, 1956, pending disposal of the Writ Petition, as otherwise^{thePetitionerwill} be put to severe loss and hardship.

¶292

lA NO: 1 OF 2024

¶293

Between:

¶294

Commercial Tax Officer, Alcot Gardens circle, Rajahmundry, East Godavari District.

¶295

...Petitioner

¶296

AND

¶297

M/s. Shir Aaurthor Cotton Modern Rice Mill, rep. by its Managing Partner, Mr. K. Adinarayana Reddy Mahendrawada - 533342, Anaparthi Mandal East Godavari District, Andhra Pradesh.

¶298

...Respondent/Petitioner

¶299

Commercial Tax Officer Ramachadrapuram, circle East^Godavari District

¶300

The District Manager, The Andhra Pradesh Civil Supplies Corporation East Godavari District Rajamahendravaram, Andhra Pradesh

¶301

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

¶302

...Respondents/Respondents

¶303

¶304

Petition under rule 12(ii)(ii) of Writ proceedings^{rules-1977section} 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 receive the counter copies on record by allowing the leave petition in the above writ petition.

¶305

Counsel for the Petitioner: SRI SRINIVASA RAO KUDUPUDI

¶306

Counsel for the Respondents: GP FOR COMMERCIAL TAX

¶307

Counsel for the Respondents: SRI P HEMA CHANDRA

¶308

(SC FOR CIVIL SUPPLIESCORP LTD)

¶309

WRIT PETITION NO: 20055 OF 2023

¶310

Between:

¶311

M/s. Sri Ramalingeswara Rice Mill, rep. by its Managing Partner, Mr. K. Hanumantha Reddy, So Puthrayya, Kuthukuluru 533264, Anaparthi Mandal East Godavari District, Andhra Pradesh.

¶312

...Petitioner

¶313

AND

¶314

Commercial Tax Officer, Alcot Gardens circle, Rajahmundry,^East Godavari Dist

¶315

Commercial Tax Officer, Ramachadrapuram circle East^Godavari District

¶316

The District Manager, The Andhra Pradesh Civil Supplies Corporation East Godavari District, Rajamahendravaram, Andhra Pradesh

¶317

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

...Respondents

a) declaring the action of the 1 St Respondent in rejecting the representation for waiver, as illegal, arbitrary, contrary^tolawandthe Government Memos, though the Petitioner had complied^with all the conditions as per Government Memo with respect to waiver^aswellas completion of the assessments on time, and set aside the endorsements dated 7.7.2023 read with the revised orders dated 14.7.2023 to the extent denial of waiver for the years^2011-12 to 2013-14 under the Central Sales Tax Act, 1956.

¶322

b) and further declare that the due date 30.9.2018 mentioned in Government Memo No.REV-35024/3/2017-CT-ll, dated 5.9.2018 will be only to complete the regular assessment but not^the revised or remand proceedings or for waiver proceedings, and

¶323

c) to further declare that there was no deadline for claiming waiver or completing the waiver proceeding in view of the language^andthe conditions in Government Memo dated 05.09.2018 and consequently direct the 1®* Respondent to reopen the assessments for the years 2011-12 to 2013-14 under the Central Sales Tax Act, 1956, declaring the Petitioner as eligible for waiver.

¶324

lA NO: 1 OF 2023

¶325

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 all further proceedings including stay of collection of the disputed demand of Rs. 18,95,706/- out the total disputed demand of Rs.22,03,441/- for the assessment years 2011-12 to 2013-14 under the Central Sales Tax Act, 1956, pending disposal of the Writ Petition , as otherwise the Petitioner will be put to severe loss and hardship.

lA NO: 1 OF 2024

Between:

The Commercial Tax Officer, Meet Gardens circle, Rajahedravaram, East Godavari District, Andhra Pradesh.

¶331

Commercial Tax Officer, Ramachadrapuram circle East^Godavari District

¶332

State of Andhra Pradesh, rep. by its Principal Secretary^toGovernment Revenue (CT-II) Department, Secretariat, Velagapudi,^Amaravathi

¶333

...Petitioner

¶334

(On Behalf of the 2"'* and 4“^ Respondents) AND

¶335

M/s. Sri Ramalingeswara Rice Mill, rep. by its Managing^{Partner,Mr.K.} Hanumantha Reddy, So Puthrayya, Kuthukuluru 533264, Anaparthi Mandal East Godavari District, Andhra Pradesh.

¶336

...Respondent/Petitioner

¶337

The District Manager, The Andhra Pradesh Civil Supplies Corporation East Godavari District Rajamahendravaram, Andhra Pradesh

¶338

...Respondents/Respondents

¶339

¶340

Counsel for the Petitioner: SRI SRINIVASA RAO KUDUPUDI

¶341

Counsel for the Respondents: GP FOR COMMERCIAL TAX

¶342

Counsel for the Respondents: SRI P HEMA CHANDRA

¶343

(SC FOR CIVIL SUPPLIES CORP LTD)

¶344

WRIT PETITION NO: 20272 OF 2023

¶345

Between:

¶346

Padmasri Rice Mill, rep. by its Partner, Mr. P. Viswanath Reddy Duppalapudi 533343, Anaparthi Mandal East Godavari District, Andhra Pradesh. ...Petitioner

¶347

¶348

AND

¶349

Commercial Tax Officer, Alcot Gardens circle, Rajahmundry,^East Godavari District.

¶350

Commercial Tax Officer, Ramachadrapuram circle East^Godavari District

¶351

The District Manager, The Andhra Pradesh Civil Supplies Corporation East Godavari District Rajamahendravaram, Andhra Pradesh

¶352

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

¶353

¶354

a) declaring the action of the 1®* Respondent in rejecting the representation for waiver, as illegal, arbitrary, contrary^tolawandthe Government Memos, though the Petitioner had complied^with all the conditions as per Government Memo with respect to waiver^aswellas completion of the assessments on time and set aside the endorsements dated 7.7.2023 read with revised assessment orders dated 18.7.2023 and 28.7.2023 to the extent denial of waiver for the years 2011-12 to 2014-15 under the Central Sales Tax Act, 1956

¶355

b) and further declare that the due date 30.9.2018 mentioned in Government Memo No.REV-35024/3/2017-CT-ll, dated 5.9.2018 will be only to complete the regular assessment but not^therevised or remand proceedings or for waiver proceedings and

¶356

c) to further declare that there was no deadline for claiming waiver or completing the waiver proceeding in view of the language^and the conditions in Government Memo dated 05.09.2018 and consequently direct the 1 St Respondent to reopen the assessments for the years

¶357

¶358

2011-12 and 2014-15 under the Central Sales Tax Act, 1956, declaring the Petitioner as eligible for waiver.

¶359

lA NO: 1 OF 2023

¶360

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 all further proceedings including stay of collection of ■the balance disputed tax of Rs.1,57,22,026/out of the total disputed demand of Rs.1,62,48,178/- for the assessment years^{2011-12to2014-15} under the Central Sales Tax Act, 1956, pending disposal of the Writ Petition, as otherwise the Petitioner will be put to severe loss and hardship

¶361

lA NO: 1 OF 2024

¶362

Between:

¶363

The Commercial Tax Officer, Alcot Gardens circle, Rajahedravaram, East Godavari District, Andhra Pradesh.

¶364

Commercial Tax Officer, Ramachadrapuram circle East^Godavari District

¶365

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

¶366

...Petitioner

¶367

(On Behalf of the 1®, 2"' and 4*’’ Respondents) AND

¶368

M/s. Sri Ramalingeswara Rice Mill, rep. by its Managing Partner, Mr. K. Hanumantha Reddy, So Puthrayya, Kuthukuluru 533264, Anaparthi Mandal East Godavari District, Andhra Pradesh.

¶369

...Respondent/Petitioner

¶370

The District Manager, The Andhra Pradesh Civil Supplies Corporation East Godavari District Rajamahendravaram, Andhra Pradesh

¶371

...Respondents/Respondents

¶372

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

¶373

¶374

■pleased to vacate the interim order dated: 10.08.2023 in WP No.20272 of 2023.

¶375

Counsel for the Petitioner: SRI SRINIVASA RAO KUDUPUDI

¶376

Counsel for the Respondents: GP FOR COMMERCIAL TAX

¶377

Counsel for the Respondents: SRI P HEMA CHANDRA

¶378

(SC FOR CIVIL SUPPLIES CORP LTD)

¶379

WRIT PETITION NO: 20273 OF 2023

¶380

Between:

¶381

M/s. Sri Venkteswara Rice Mill, rep. by its Managing Partner, Mr. T.V. Krishna Reddy Mahendrawada - 533342, Anaparthi Mandal East Godavari District, Andhra Pradesh ...Petitioner

¶382

AND

¶383

Commercial Tax Officer, Alcot Gardens circle, Rajahmundry,^East Godavari Dist

¶384

Commercial Tax Officer, Ramachadrapuram circle East^Godavari District

¶385

The District Manager, The Andhra Pradesh Civil Supplies Corporation East Godavari District Rajamahendravaram, Andhra Pradesh

¶386

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

¶387

...Respondents

¶388

¶389

a) declaring the action of the 1 St Respondent in rejecting the representation for waiver, as illegal, arbitrary, contrary^tolawandthe Government Memos, though the Petitioner had complied^with all the conditions as per Government Memo with respect to waiver^aswellas

¶390

¶391

completion of the assessments on time, and set aside the endorsements dated 7.7.2023 read with the revised assessment orders dated 13.7.2023 to the extent denial of waiver for the years 2011-12 to 2014-15 under the Central Sales Tax Act, 1956, b) and further declare that the due date 30.9.2018 mentioned in Government Memo No.REV-35024/3/2017-CT-ll, dated 5.9.2018 will be only to complete the regular assessment but not^the revised or remand proceedings or for waiver proceedings, and

¶392

c) to further declare that there was no deadline for claiming waiver or completing the waiver proceeding in view of the language^and the conditions in Government Memo dated 05.09.2018 and consequently direct the 1®‘ Respondent to reopen the assessments for the years 2011-12 to 2014-15 under the Central Sales Tax Act, 1956, declaring the Petitioner as eligible for waiver.

¶393

lA NO: 1 OF 2023

¶394

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 all further proceedings including stay of collection of the disputed demand of Rs. 16,38,778/- out the total disputed demand of Rs.21,71,531/- for the assessment years 2011-12 to^2014-15 under the Central Sales Tax Act, 1956, pending disposal of the Writ Petition, as otherwise the Petitioner will be put to severe loss and hardship.

¶395

lA NO: 1 OF 2024

¶396

Between:

¶397

The Commercial Tax Officer, Alcot Gardens circle, Rajahedravaram, East Godavari District, Andhra Pradesh.

¶398

Commercial Tax Officer, Ramachadrapuram circle East^Godavari District

¶399

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

¶400

...Petitioner

¶401

(On Behalf of the 2"^ and 4^ Respondents)

» r

AND

M/s. Sri Venkteswara Rice Mill, rep. by its Managing Partner, Mr. T.V. Krishna Reddy Mahendrawada - 533342, Anaparthi Mandal^East Godavari District, Andhra Pradesh.

¶407

...Respondent/Petitioner

¶408

The District Manager, The Andhra Pradesh Civil Supplies Corporation East Godavari District Rajamahendravaram, Andhra Pradesh

¶409

...Respondents/Respondents

¶410

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 vacate the interim order dated 10.08.2023 in WP No. 20273 of 2023.

¶411

Counsel for the Petitioner: SRI SRINIVASA RAO KUDUPUDI

¶412

Counsel for the Respondents: GP FOR COMMERCIAL TAX Counsel for the Respondents: SRI P HEMA CHANDRA (SC FOR CIVIL SUPPLIES CORP LTD)

¶413

WRIT PETITION NO: 20280 OF 2023

¶414

Between:

¶415

M/s Surya Sri Rice Mill, rep. by its Managing Partner,^Mr. P. Viswanath Reddy Koppavaram- 533346, Anaparthi Mandal East Godavari District, Andhra Pradesh

¶416

...Petitioner

¶417

¶418

1. Commercial Tax Officer, Alcot Gardens circle, Rajahmundry,^East Godavari Dist

¶419

1. Commercial Tax Officer, Ramachadrapuram circle East^Godavari District

¶420

1. The District Manager, The Andhra Pradesh Civil Supplies Corporation East Godavari District Rajamahendravaram, Andhra Pradesh

¶421

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

...Respondents

a) declaring the action of the 1 St Respondent in rejecting the representation for waiver, as illegal, arbitrary, contrary^tolawandthe Government Memos, though the Petitioner had complied^with all the conditions as per Government Memo with respect to waiver^aswellas completion of the assessments on time, and set aside the endorsements dated 7.7.2023 read with revised assessment orders dated 25.7.2023 to the extent denial of waiver for the years 2011-12 to 2014-15 under the Central Sales Tax Act, 1956,

¶426

b) and further declare that the due date 30.9.2018 mentioned in Government Memo No.REV-35024/3/2017-CT-lI, dated 5.9.2018^will be only to complete the regular assessment but not^therevised or remand proceedings or for waiver proceedings, and

¶427

c) to further declare that there was no deadline for claiming waiver or completing the waiver proceeding in view of the language^and the conditions in Government Memo dated 05.09.2018 and consequently direct the 1®* Respondent to reopen the assessments for the years 2011-12 and 2014-15 under the Central Sales Tax Act, 1956, declaring the Petitioner as eligible for waiver.

¶428

lA NO: 1 OF 2023

¶429

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 all further proceedings including stay of collection of the balance disputed tax of Rs,2,39,66,998/out of the total disputed demand of Rs.2,76,39,789/- for the assessment years^{2011-12to2014-15}

¶430

¶431

under the Central Sales Tax Act, 1956, pending disposal^{oftheWritPetition} as otherwise the Petitioner will be put to severe loss and hardship.

¶432

lA NO: 1 OF 2024

¶433

Between:

¶434

The Commercial Tax Officer, Alcot Gardens circle, Rajahedravaram , East Godavari District, Andhra Pradesh.

¶435

Commercial Tax Officer, Ramachadrapuram circle East^Godavari District

¶436

State of Andhra Pradesh, rep. by its Principal Secretary^toGovernment Revenue (CT-II) Department, Secretariat, Velagapudi,^Amaravathi

¶437

...Petitioner

¶438

(On Behalf of the 2"^^ and Respondents) AND

¶439

M/s Surya Sri Rice Mill, rep. by its Managing Partner, Mr. P. Viswanath Reddy Koppavaram- 533346, Anaparthi Mandal East Godavari District, Andhra Pradesh.

¶440

...Respondent/Petitioner

¶441

The District Manager, The Andhra Pradesh Civil Supplies Corporation East Godavari District Rajamahendravaram, Andhra Pradesh

¶442

...Respondents/Respondents

¶443

¶444

Counsel for the Petitioner: SRI SRINIVASA RAO KUDUPUDI

¶445

Counsel for the Respondents: GP FOR COMMERCIAL TAX

¶446

Counsel for the Respondents: SRI P HEMA CHANDRA

¶447

(SC FOR CIVIL SUPPLIES CORP LTD)

¶448

WRIT PETITION NO: 20287 OF 2023

¶449

Between:

¶450

M/s. Sri Srinivasa Rice Mill, rep. by its Managing Partner, Mr. T. Sathiraju Reddy Mahendrawada 533342, Anaparthi Mandal East Godavari District, Andhra Pradesh. ...Petitioner

¶451

AND

¶452

¶453

Commercial Tax Officer, Alcot Gardens circle, Rajahmundry,^East Godavari District.

¶454

Commercial Tax Officer, Ramachadrapuram circle East^Godavari District

¶455

The District Manager, The Andhra Pradesh Civil Supplies Corporation East Godavari District Rajamahendravaram, Andhra Pradesh.

¶456

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

¶457

...Respondents

¶458

¶459

a) declaring the action of the 1 St Respondent in rejecting the representation by endorsement dated 7.7.2023 for waiver, as illegal, arbitrary, contrary to law and the Government Memos, though the Petitioner had complied with all the conditions as per Government Memo with respect to waiver as well as completion of the assessments on time, and set aside the same,

¶460

b) and further declare that the due date 30.9.2018 mentioned in Government Memo No.REV-35024/3/2017-CT-lI, dated 5.9.2018 will be only to complete the regular assessment but not^therevised or remand proceedings or for waiver proceedings, and

¶461

c) to further declare that there was no deadline for claiming waiver or completing the waiver proceeding in view of the language^and the conditions in Government Memo dated 05.09.2018 and consequently direct the 1®* Respondent to reopen the assessments for the years 2011-12 to 2014-15 under the Central Sales Tax Act, 1956, declaring the Petitioner as eligible for waiver.

¶462

¶463

lA NO: 1 OF 2023

¶464

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 all further proceedings including stay of collection of the balance disputed demand of Rs.42,16,162/- out of Rs.53,54,703/- for the assessment years 2011-12 to 2014-15 under the Central Sales Tax Act, 1956, pending disposal of the Writ Petition, as otherwise^{thePetitionerwill} be put to severe loss and hardship.

¶465

lA NO: 1 OF 2024

¶466

Between:

¶467

The Commercial Tax Officer, Alcot Gardens circle, Rajahedravaram, East Godavari District, Andhra Pradesh.

¶468

Commercial Tax Officer, Ramachadrapuram circle East^Godavari District

¶469

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

¶470

...Petitioner

¶471

(On Behalf of the 2"^* and 4“^ Respondents) AND

¶472

M/s. Sri Srinivasa Rice Mill, rep. by its Managing Partner, Mr. T. Sathiraju Reddy Mahendrawada 533342, Anaparthi Mandal^East Godavari District, Andhra Pradesh.

¶473

...Respondent/Petitioner

¶474

The District Manager, The Andhra Pradesh Civil Supplies Corporation East Godavari District Rajamahendravaram, Andhra Pradesh

¶475

...Respondents/Respondents

¶476

¶477

Counsel for the Petitioner: SRI SRINIVASA RAO KUDUPUDI

¶478

¶479

Counsel for the Respondents: GP FOR COMMERCIAL TAX

¶480

Counsel for the Respondents: SRI P HEMA CHANDRA

¶481

(SC FOR CIVIL SUPPLIES CORP LTD)

¶482

WRIT PETITION NO: 20396 OF 2023

¶483

Between:

¶484

Raghurama Rice Industry, rep. by its Managing Partner, Mr. V. Rudrayya Chowdary D. No.3-205, Canal Road, Jagannadhagiri, Kajuluru Mandal, Kakinada-East Godavari District, Andhra^Pradesh ...Petitioner

¶485

AND

¶486

Commercial Tax Officer, Jgannaickpur circle, Kakinada^EastGodavari District, A.P.

¶487

The District Supply Officer, AP State Civil Supplies Corporation Collectorate Compound, Kakinada, East Godavari District,^A.P.

¶488

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

¶489

...Respondents

¶490

¶491

a) declaring the action of the 1 St Respondent in rejecting the representation for waiver by endorsements dated 4.7.2023 for the years 2013-14 and 2014-15, as illegal, arbitrary, contrary^tolawand the Government Memos, though the Petitioner had complied^with all the conditions as per Government Memo with respect^towaiveras well as completion of the assessments on time, and set aside the same,

¶492

b) and further declare that the due date 30.9.2018 mentioned in Government Memo No.REV-35024/3/2017-CT-ll, dated 5.9.2018 will

¶493

¶494

be only to complete the regular assessment but not^therevisedor remand proceedings or for waiver proceedings, and

¶495

c) to further declare that there was no deadline for claiming waiver or completing the waiver proceeding in view of the language^and the conditions in Government Memo dated 05.09.2018 and consequently direct the 1®* Respondent to reopen the assessments for the years 2013-14 and 2014-15 under the Central Sales Tax Act, 1956, declaring the Petitioner as eligible for waiver.

¶496

lA NO: 1 OF 2023

¶497

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 may be pleased to grant stay of all further proceedings including stay of collection of the balance disputed demand of Rs.28,69,722/- out of Rs.42,24,117/- for the assessment years 2013-14 and^{2014-15underthe} Central Sales Tax Act, 1956, pending disposal of the Writ Petition, as ■ otherwise the Petitioner will be put to severe loss and hardship.

¶498

Counsel for the Petitioner: SRI SRINIVASA RAO KUDUPUDI

¶499

Counsel for the Respondents: GP FOR COMMERCIAL TAX

¶500

Counsel for the Respondents: SRI P HEMA CHANDRA (SC FOR CIVIL SUPPLIES CORP LTD)

¶501

WRIT PETITION NO: 20471 OF 2023

¶502

Between:

¶503

Aravinda Agro Industry, rep. by its Managing Partner, Mr. V.P.R Bypass Road, Mandapeta - 533308 East Godavari District, Andhra^Pradesh

¶504

...Petitioner

¶505

AND

¶506

Commercial Tax Officer, Mandapeta circle Mandapeta,^EastGodavari District

¶507

¶508

The District Supply Officer, AP State Civil Supplies Corporation Collectorate Compound, Kakinada, East Godavari District,^A.P.

¶509

State of Andhra Pradesh, rep. by its Principal Secretary^{toGovernment,} Revenue (CT-ll) Department, Secretariat, Velagapudi,^Amaravathi

¶510

...Respondents

¶511

¶512

(a) declaring the action of the 1 St Respondent in rejecting the representation by endorsement dated 31.5.2023 for waiver, as illegal. arbitrary, contrary to law and the Government Memos, though the Petitioner had complied with all the conditions as per Government Memo with respect to waiver as well as completion of the assessments on time, and set aside the same,

¶513

(b) and further declare that the due date 30.9.2018 mentioned in Government Memo No.REV-35024/3/2017-CT-lI, dated 5.9.2018^will be only to complete the regular assessment but not^therevisedor remand proceedings or for waiver proceedings, and

¶514

(c) to further declare that there was no deadline for claiming waiver or completing the waiver proceeding in view of the language^andthe conditions in Government Memo dated 05.09.2018 and consequently direct the 1®‘ Respondent to reopen the assessments for the years 2011-12 to 2012-13 under the Central Sales Tax Act, 1956, declaring the Petitioner as eligible for waiver.

lA NO: 1 OF 2023

assessment years 2011-12 to 2012-13 under the Central Sales Tax Act, 1956, pending disposal of the Writ Petition, as otherwise the Petitioner will ■ be put to severe loss and hardship.

¶519

lA NO: 1 OF 2024

¶520

Between:

¶521

Commercial Tax Officer, Mandapeta circle Mandapeta,^EastGodavari District

¶522

...Petitioner

¶523

AND

¶524

Aravinda Agro Industry, rep. by its Managing Partner, Mr. V.P.R Bypass Road, Mandapeta - 533308 East Godavari District, Andhra^Pradesh.

¶525

...Respondent/Petitioner

¶526

The District Supply Officer, AP State Civil Supplies Corporation Collectorate Compound, Kakinada, East Godavari District,^A.P.

¶527

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

¶528

...Respondents/Respondents

¶529

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 vacate the interim stay order granted on dated 11-08-2023 in WP No. 20471 of 2023.

¶530

Counsel for the Petitioner: SRI SRINIVASA RAO KUDUPUDI

¶531

Counsel for the Respondents: GP FOR COMMERCIAL TAX

¶532

Counsel for the Respondents: SRI P HEMA CHANDRA

¶533

(SC FOR CIVIL SUPPLIES CORP LTD)

¶534

¶535

WRIT PETITION NO: 20473 OF 2023

¶536

Between:

¶537

Sri Buchiyyamma Rice Mill, rep. by its Managing Partner, Mr. K. Papareddy Tossipudi 533345, Bikkavole Mandal East Godavari District, Andhra Pradesh ...Petitioner

¶538

AND

¶539

Commercial Tax Officer, Alcot Gardens circle, Rajahmundry,^East Godavari Dist

¶540

Commercial Tax Officer, Ramachadrapuram circle East^Godavari District

¶541

The District Manager, The Andhra Pradesh Civil Supplies Corporation East Godavari District Rajamahendravaram, Andhra Pradesh

¶542

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

¶543

¶544

a) declaring the action of the 1 St Respondent in rejecting the representation for waiver, as illegal, arbitrary, contrary^tolawandthe Government Memos, though the Petitioner had complied^with all the conditions as per Government Memo with respect to waiver^aswellas completion of the assessments on time, and set aside the endorsements dated 7.7.2023 read with revised assessment orders dated 17.7.2023 to the extent denial of waiver for the years 2011-12 to 2013-14 under the Central Sales Tax Act, 1956.

¶545

b) and further declare that the due date 30.9.2018 mentioned in Government Memo No.REV-35024/3/2017-CT-lI, dated 5.9.2018 will be only to complete the regular assessment but not the revised or remand proceedings or for waiver proceedings, and

¶546

¶547

c) to further declare that there was no deadline for claiming waiver or completing the waiver proceeding in view of the language^and the conditions in Government Memo dated 05.09.2018 and consequently direct the Respondent to reopen the assessments for the years 2011-12 and 2013-14 under the Central Sales Tax Act, 1956, declaring the Petitioner as eligible for waiver.

¶548

lA NO: 1 OF 2023

¶549

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 all further proceedings including stay of collection of the balance disputed tax of Rs.60,12,033/- out of the total disputed demand of Rs.60,82,203/- for the assessment years 2011-12^{to2013-14underthe} Central Sales Tax Act, 1956, pending disposal of the Writ Petition, as otherwise the Petitioner will be put to severe loss and hardship.

¶550

lA NO: 1 OF 2024

¶551

Between:

¶552

The Commercial Tax Officer, Alcot Gardens circle, Rajahedravaram , East Godavari District, Andhra Pradesh.

¶553

Commercial Tax Officer, Ramachadrapuram circle East^Godavari District

¶554

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

¶555

...Petitioner

¶556

(On Behalf of the 2"^* and 4*^ Respondents) AND

¶557

Sri Buchiyyamma Rice Mill, rep. by its Managing Partner,^Mr.K. Papareddy Tossipudi 533345, Bikkavole Mandal East Godavari District, Andhra Pradesh.

¶558

...Respondent/Petitioner

¶559

The District Manager, The Andhra Pradesh Civil Supplies Corporation East Godavari District Rajamahendravaram, Andhra Pradesh

¶560

...Respondents/Respondents

¶561

¶562

¶563

Counsel for the Petitioner: SRI SRINIVASA RAO KUDUPUDI

¶564

Counsel for the Respondents: GP FOR COMMERCIAL TAX

¶565

Counsel for the Respondents: SRI P HEMA CHANDRA (SC FOR CIVIL SUPPLIES CORP LTD)

¶566

WRIT PETITION NO: 20619 OF 2023

¶567

Between:

¶568

M/s Konagalla Satyanarayana AND OTHERS, rep. by its Mg. Partner, Mr. Konegalla Satyanrayana Yeditha-533234, Mandapeta^MandalEast Godavari District, Andhra Pradesh

¶569

...Petitioner

¶570

AND

¶571

Commercial Tax Officer, Mandapeta circle Mandapeta, East Godavari District

¶572

The District Supply Officer, AP State Civil Supplies Corporation Collectorate Compound, Kakinada, East Godavari District,^A.P.

¶573

State of Andhra Pradesh, rep. by its Principal Secretary^toGovernment Revenue (CT-II) Department, Secretariat, Velagapudi,^Amaravathi

¶574

...Respondents

¶575

¶576

a) declaring the action of the 1 St Respondent in rejecting the

¶577

representation for waiver by endorsement dated 28.6.2023, as illegal, arbitrary, contrary to law and the Government Memos, though the Petitioner had complied with all the conditions as per Government

¶578

¶579

Memo with respect to waiver as well as completion of the assessments on time, and set aside the same, b) and further declare that the due date 30.9.2018 mentioned in Government Memo No.REV-35024/3/2017-CT-ll, dated 5.9.2018 will be only to complete the regular assessment but not^therevised or remand proceedings or for waiver proceedings, and

¶580

c) to further declare that there was no deadline for claiming waiver or completing the waiver proceeding in view of the language^and the conditions in Government Memo dated 05.09.2018 and consequently direct the 1st Respondent to reopen the assessments for the years 2011-12 to 2013-14 under the Central Sales Tax Act, 1956, declaring the Petitioner as eligible for waiver.

¶581

lA NO: 1 OF 2023

¶582

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 all further proceedings including stay of collection of the balance disputed demand of Rs, 15,46,042/- out of Rs.24,11,674/- for the assessment years 2011-12 to 2013-14 under the Central Sales Tax Act, 1956, pending disposal of the Writ Petition, as otherwise^{thePetitionerwill} be put to severe loss and hardship.

¶583

lA NO: 1 OF 2024

¶584

Between:

¶585

Commercial Tax Officer, Mandapeta circle Mandapeta,^EastGodavari District

¶586

...Petitioner

¶587

AND

¶588

M/s Konagalla Satyanarayana & Others, rep. by its Mg. Partner, Mr. Konegalla Satyanrayana Yeditha-533234, Mandapeta Mandal^East Godavari District, Andhra Pradesh

¶589

...Respondent/Petitioner

¶590

¶591

The District Supply Officer, AP State Civil Supplies Corporation Collectorate Compound, Kakinada, East Godavari District,^A.P.

¶592

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

¶593

...Respondents

¶594

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 vacate the interim stay order granted on^{dated16-08-2023inlA} No. 1 of 2023 in WP no. 20619 of 2023.

¶595

Counsel for the Petitioner: SRI SRINIVASA RAO KUDUPUDI

¶596

Counsel for the Respondents: GP FOR COMMERCIAL TAX

¶597

Counsel for the Respondents: SRI P HEMA CHANDRA

¶598

(SC FOR CIVIL SUPPLIES CORP LTD)

¶599

WRIT PETITION NO: 20624 OF 2023

¶600

Between:

¶601

M/s. SRI SEETHARAMA RAW AND BOILED RICE MILL, rep. by its Managing Partner, Mr. RW Satyanarayana Bypass Road, Mandapeta - 533308, East Godavari District, Andhra Pradesh

¶602

...Petitioner

¶603

AND

¶604

Commercial Tax Officer, Mandapeta circle Mandapeta,^EastGodavari District

¶605

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

...Respondents

a) declaring the action of the 1 St Respondent in rejecting the representation by endorsement dated 28.6.2023 for waiver, as illegal, arbitrary, contrary to law and the Government Memos, though the Petitioner had complied with all the conditions as per Government Memo with respect to waiver as well as completion of the assessments on time, and set aside the same,

¶610

b) and further declare that the due date 30.9.2018 mentioned in Government Memo No.REV-35024/3/2017-CT-ll, dated 5.9.2018 will be only to complete the regular assessment but not^therevised or remand proceedings or for waiver proceedings, and

¶611

c) to further declare that there was no deadline for claiming waiver or completing the waiver proceeding in view of the language^and the conditions in Government Memo dated 05.09.2018 and consequently direct the 1®* Respondent to reopen the assessments for the year 2012-13 under the Central Sales Tax Act, 1956, declaring the Petitioner as eligible for waiver.

¶612

lA NO: 1 OF 2023

¶613

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 all further proceedings including stay of collection of the balance disputed demand of Rs,10,68,271/- out of Rs.18,67,203/- for the assessment years 2012-13 under the Central Sales Tax Act, 1956, pending disposal of the Writ Petition, as otherwise the Petitioner will be put to severe loss and hardship.

¶614

lA NO: 1 OF 2024

¶615

Between:

¶616

Commercial Tax Officer, Mandapeta circle Mandapeta,^EastGodavari District.

...Petitioner

AND

M/s. SRI SEETHARAMA RAW AND BOILED RICE MILL, rep. by its Managing Partner, Mr. RW Satyanarayana Bypass Road, Mandapeta - 533308, East Godavari District, Andhra Pradesh.

¶621

...Respondent/Petitioner

¶622

State of Andhra Pradesh, rep. by its Principal Secretary^{toGovernment,} Revenue (CT-II) Department, Secretariat, Velagapudi,^Amaravathi

¶623

...Respondent/Respondent

¶624

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 vacate the interim stay order granted on^dated: 16.08.2023 in IA.No.1 of 2023 in WP No. 20624 of 2023.

¶625

Counsel for the Petitioner: SRI SRINIVASA RAO KUDUPUDI

¶626

Counsel for the Respondents: GP FOR COMMERCIAL TAX

¶627

Counsel for the Respondents: SRI P HEMA CHANDRA

¶628

(SC FOR CIVIL SUPPLIES CORP LTD)

¶629

WRIT PETITION NO: 20757 OF 2023

¶630

Between:

¶631

Jayalakshmi Panduranga Rice Mill, rep. by its Managing Partner, Mr. P. Bulleyya Chowdary Maredubaka - 533308, Mandapeta Mandal, East Godavari District, Andhra Pradesh.

¶632

...Petitioner

¶633

AND

¶634

Commercial Tax Officer, Mandapeta circle Mandapeta,^EastGodavari District.

¶635

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

¶636

...Respondents

¶637

Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court may

¶638

¶639

be pleased to issue a Writ of Mandamus or any other appropriate Writ or order or direction,

¶640

a) declaring the action of the 1 Respondent in rejecting the representation by endorsement dated 28.6.2023 for waiver, as illegal, arbitrary, contrary to law and the Government Memos, though the Petitioner had complied with all the conditions as per Government Memo with respect to waiver as well as completion of the assessments on time, and set aside the same,

¶641

b) and further declare that the due date 30.9.2018 mentioned in Government Memo No.REV-35024/3/2017-CT-ll, dated 5.9.2018 will be only to complete the regular assessment but not^the revised or remand proceedings or for waiver proceedings, and

¶642

c) to further declare that there was no deadline for claiming waiver or completing the waiver proceeding in view of the language^and the conditions in Government Memo dated 05.09.2018 and consequently direct the 1®* Respondent to reopen the assessments for the year 2012-13 under the Central Sales Tax Act, 1956, declaring the Petitioner as eligible for waiver.

¶643

lA NO: 1 OF 2023

¶644

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 all further proceedings including stay of collection of the balance disputed demand of Rs.2,43,825/- out of Rs.4,86,951/- for the assessment years 2012-13 under the Central Sales Tax Act, 1956, pending disposal of the Writ Petition, as otherwise the Petitioner will be put to severe loss and hardship.

lA NO: 1 OF 2024

Between:

Commercial Tax Officer, Mandapeta circle Mandapeta,^EastGodavari District.

¶649

...Petitioner

¶650

AND

¶651

Jayalakshmi Panduranga Rice Mill, rep. by its Managing^{Partner,Mr.P.} Bulleyya Chowdary Maredubaka - 533308, Mandapeta Mandal,^East Godavari District, Andhra Pradesh.

¶652

...Respondent/Petitioner

¶653

State of Andhra Pradesh, rep. by its Principal Secretary^{toGovernment,} Revenue (CT-II) Department, Secretariat, Velagapudi,^Amaravathi.

¶654

...Respondent/Respondent

¶655

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 vacate the interim stay order granted on^{dated16-08-2023inlA} No. 1 of 2023 in WP No. 20757 of 2023.

¶656

Counsel for the Petitioner: SRI SRINIVASA RAO KUDUPUDI

¶657

Counsel for the Respondents: GP FOR COMMERCIAL TAX

¶658

Counsel for the Respondents: SRI P HEMA CHANDRA

¶659

(SC FOR CIVIL SUPPLIES CORP LTD)

¶660

WRIT PETITION NO: 20806 OF 2023

¶661

Between:

¶662

Sri Ramalingeswara Modern Rice Mill, rep. by its Managing Partner, Mr. T Veera Raghava Reddy 4/337, Main Road, Penuguduru-^533016East Godavari District, Andhra Pradesh.

¶663

...Petitioner

¶664

AND

¶665

Commercial Tax Officer, Jgannaickpur circle, Kakinada^EastGodavari District, A.P.

¶666

¶667

The District Supply Officer, AP State Civil Supplies Corporation Collectorate Compound, Kakinada, East Godavari District,^A.P.

¶668

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

¶669

...Respondents

¶670

¶671

a) declaring the action of the 1 Respondent in rejecting, the representation by endorsement dated 30.6.2023 for waiver, as illegal, arbitrary, contrary to law and the Government Memos, though the Petitioner had complied with all the conditions as per Government Memo with respect to waiver as well as completion of the assessments on time, and set aside the same,

¶672

b) and further declare that the due date 30.9.2018 mentioned in Government Memo No.REV-35024/3/2017-CT-lI, dated 5.9.2018 will be only to complete the regular assessment but not the revised or remand proceedings or for waiver proceedings, and

¶673

c) to further declare that there was no deadline for claiming waiver or completing the waiver proceeding in view of the language^and the conditions in Government Memo dated 05.09.2018 and consequently direct the 1®* Respondent to reopen the assessments for the years 2011-12 to 2013-14 under the Central Sales Tax Act. 1956, declaring the Petitioner as eligible for waiver.

lA NO: 1 OF 2023

Rs.39,62,368/for the assessment years 2011-12 to^2013-14 under the Central Sales Tax Act, 1956, pending disposal of the^Writ Petition, as otherwise the Petitioner will be put to severe loss and hardship.

¶678

lA NO: 1 OF 2024

¶679

Between:

¶680

Commercial Tax Officer, Jgannaickpur circle, Kakinada^EastGodavari District, A.P.

¶681

...Petitioner

¶682

AND

¶683

Sri Ramalingeswara Modern Rice Mill, rep. by its Managing Partner, Mr. T Veera Raghava Reddy 4/337, Main Road, Penuguduru-^533016East Godavari District, Andhra Pradesh.

¶684

...Respondent/Petitioner

¶685

The District Supply Officer, AP State Civil Supplies Corporation Collectorate Compound, Kakinada, East Godavari District,^A.P.

¶686

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

¶687

...Respondents/Respondents

¶688

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 vacate the interim stay granted on dated^{16-08-2023inlANo.} 1 of 2023 in WP no. 20806 of 2023.

¶689

Counsel for the Petitioner: SRI SRINIVASA RAO KUDUPUDI

¶690

Counsel for the Respondents: GP FOR COMMERCIAL TAX

¶691

Counsel for the Respondents: SRI P HEMA CHANDRA

¶692

(SC FOR CIVIL SUPPLIES CORP LTD)

¶693

¶694

WRIT PETITION NO: 20887 OF 2023

¶695

Between:

¶696

M/s SRI KODANDARAMA BOILED AND RICE MILL, rep. by its Partner, Mr. K. Satyanarayana Reddy Pandalapaka - 533345, Bokkavolu^Mandal East Godavari District, Andhra Pradesh.

¶697

...Petitioner

¶698

AND

¶699

Commercial Tax Officer, Alcot Gardens circle, Rajahmundry,^East Godavari Dist

¶700

Commercial Tax Officer, Ramachadrapuram circle East^Godavari District

¶701

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

¶702

...Respondents

¶703

¶704

a) declaring the action of the 1 St Respondent in rejecting the representation for waiver, as illegal, arbitrary, contrary^tolawandthe Government Memos, though the Petitioner had complied^with all the conditions as per Government Memo with respect to waiver^aswellas completion of the assessments on time, and set aside the endorsements dated 7.7.2023 read with revised assessment orders dated 18.7.2023 to the extent denial of waiver for the years 201213and 2013-14 under the Central Sales Tax Act, 1956.

¶705

b) and further declare that the due date 30.9.2018 mentioned in Government Memo No.REV-35024/3/2017-CT-li, dated 5.9.2018 will be only to complete the regular assessment but not the revised or remand proceedings or for waiver proceedings, and

¶706

¶707

c) to further declare that there was no deadline for claiming waiver or completing the waiver proceeding in view of the language^and the conditions in Government Memo dated 05.09.2018 and consequently direct the Respondent to reopen the assessments for the years 2012-13 and 2013-14 under the Central Sales Tax Act, 1956, declaring the Petitioner as eligible for waiver.

¶708

lA NO: 1 OF 2023

¶709

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 may be pleased to grant stay of all further proceedings including stay of collection of the disputed demand of Rs.2,41,47,257/for the assessment years 2012-13 to 2013-14 under the Central Sales Tax Act, 1956, pending disposal of the Writ Petition, as otherwise^{thePetitionerwill} be put to severe loss and hardship.

¶710

Counsel for the Petitioner; SRI SRINIVASA RAO KUDUPUDI

¶711

Counsel for the Respondents: GP FOR COMMERCIAL TAX

¶712

Counsel for the Respondents: SRI P HEMA CHANDRA

¶713

(SC FOR CIVIL SUPPLIES CORP LTD)

¶714

WRIT PETITION NO: 20890 OF 2023

¶715

Between:

¶716

M/S Sri Satyam Rice Mill, rep. by its Managing Partner,^Mr.VKrishna Murthy Yeditha Road, Mandapeta - 533308 East Godavari District, Andhra Pradesh

¶717

...Petitioner

¶718

AND

¶719

Commercial Tax Officer, Mandapeta circle Mandapeta,^EastGodavari District

¶720

The District Supply Officer, AP State Civil Supplies Corporation Collectorate Compound, Kakinada, East Godavari District,^A.P.

¶721

¶722

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

¶723

...Respondents

¶724

¶725

a) declaring the action of the Respondent in rejecting the representation by endorsement dated 31.3.2023 for waiver, as illegal, arbitrary, contrary to law and the Government Memos, though the Petitioner had complied with all the conditions as per Government Memo with respect to waiver as well as completion of the assessments on time, and set aside the same.

¶726

b) and further declare that the due date 30.9.2018 mentioned in Government Memo No.REV-35024/3/2017-CT-ll, dated 5.9.2018 will be only to complete the regular assessment but not the revised or remand proceedings or for waiver proceedings, and

¶727

c) to further declare that there was no deadline for claiming waiver or completing the waiver proceeding in view of the language^andthe conditions in Government Memo dated 05.09.2018 and consequently direct the 1 Respondent to reopen the assessments for the years 2012-13 to 2013-14 under the Central Sales Tax Act, 1956, declaring the Petitioner as eligible for waiver.

¶728

lA NO: 1 OF 2023

¶729

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 all further proceedings including stay of collection of the balance disputed demand of Rs.7,55,360/- out of Rs. 10,61,772/- for the assessment years 2012-13 and 2013-14 under the Central Sales Tax Act

¶730

¶731

1956, pending disposal of the Writ Petition, as otherwise^{thePetitionerwill} be put to severe loss and hardship.

¶732

lA NO: 1 OF 2024

¶733

Between:

¶734

Commercial Tax Officer, Mandapeta circle Mandapeta, East Godavari District

¶735

...Petitioner

¶736

AND

¶737

M/S Sri Satyam Rice Mill, rep. by its Managing Partner,^Mr.VKrishna Murthy Yeditha Road, Mandapeta - 533308 East Godavari District, Andhra Pradesh

¶738

...Respondent/Petitioner

¶739

The District Supply Officer, AP State Civil Supplies Corporation Collectorate Compound, Kakinada, East Godavari District,^A.P.

¶740

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

¶741

...Respondents

¶742

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 vacate the interim Order stay granted on^{dated;17.08.2023} in WP No. 20890 of 2023.

¶743

Counsel for the Petitioner: SRI SRINIVASA RAO KUDUPUDI

¶744

Counsel for the Respondents: GP FOR COMMERCIAL TAX

¶745

Counsel for the Respdndents: SRI P HEMA CHANDRA L (SC FOR CIVIL SUPPLIES CORP LTD)

¶746

WRIT PETITION NO: 2Q893 OF 2023

¶747

Between:

¶748

M/S SRI SRINIVASA RICE MILL, rep. by its Partner, Mr. N. Sriramji yVest Kandrika - 533307, Via Angara Kapileswaram Mandal, E G District, A.P. ...Petitioner

¶749

¶750

AND

¶751

Commercial Tax Officer, Mandapeta circle Mandapeta,^EastGodavari District

¶752

The District Supply Officer, AP State Civil Supplies Corporation Collectorate Compound, Kakinada, East Godavari District,^A.P.

¶753

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

¶754

...Respondents

¶755

¶756

a) declaring the action of the Respondent in issuing the impugned endorsement dated 28.6.2023 rejecting the representation, as illegal, arbitrary, contrary to law, and the Government Memos, though the Petitioner had complied with ail the conditions as per Government Memo with respect to waiver as well as completion of the assessments on time, and set aside the same,

¶757

b) and further declare that the due date 30.9.2018 mentioned in Government Memo No.REV-35024/3/2017-CT-ll, dated 5.9.2018 will be only to complete the regular assessment but not the revised or remand proceedings or for waiver proceedings, and

¶758

c) to further declare that there was no deadline for claiming waiver or completing the waiver proceeding in view of the language^and the conditions in Government Memo dated 05.09.2018 and consequently direct the 1®‘ Respondent to reopen the assessments for the years 2012-13 to 2014-15 under the Central Sales Tax Act, 1956, declaring the Petitioner as eligible for waiver.

lA NO: 1 OF 2024

Between:

Commercial Tax Officer, Mandapeta circle Mandapeta,^EastGodavari District

¶763

...Petitioner

¶764

AND

¶765

M/S SRI SRINIVASA RICE MILL, rep. by its Partner, Mr. N. Sriramji West Kandrika - 533307, Via Angara Kapileswaram Mandal,^E.G. District, A.P.

¶766

...Respondent/Petitioner

¶767

The District Supply Officer, AP State Civil Supplies Corporation Collectorate Compound, Kakinada, East Godavari District,^A.P.

¶768

State of Andhra Pradesh, rep. by its Principal Secretary^{toGovernment,} Revenue (CT-II) Department, Secretariat, Velagapudi,^Amaravathi

¶769

...Respondent/Respondent

¶770

¶771

lA NO: 1 OF 2023

¶772

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 all further proceedings including stay of collection of the balance disputed demand of Rs.20,21,818/- out of Rs.62,87,604/- for the assessment years 2012-13 to 2014-15 under the Central Sales Tax Act, 1956, pending disposal of the Writ Petition, as otherwise^{thePetitionerwill} be put to severe loss and hardship.

¶773

Counsel for the Petitioner: SRI SRINIVASA RAO KUDUPUDI

¶774

Counsel for the Respondents: GP FOR COMMERCIAL TAX

¶775

¶776

Counsel for the Respondents: SRI P HEMA CHANDRA

¶777

(SC FOR CIVIL SUPPLIES CORP LTD)

¶778

WRIT PETITION NO: 20960 OF 2023

¶779

Between:

¶780

M/s SRI VENKTESWARA RICE INDUSTRY, rep. by its Managing Partner, Mr. K. Venkat Reddy Pedaparthi 533264, Anaarthi^MandalEast Godavari District, Andhra Pradesh

¶781

...Petitioner

¶782

AND

¶783

Commercial Tax Officer, Alcot Gardens circle, Rajahmundry,^East Godavari Dist

¶784

Commercial Tax Officer, Ramachadrapuram circle East^Godavari District

¶785

The District Manager, The Andhra Pradesh Civil Supplies Corporation East Godavari District Rajamahendravaram, Andhra Pradesh

¶786

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

¶787

...Respondents

¶788

Petition under Article 226 of the Constitution of India praying that in

¶789

the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a Writ of Mandamus or any other appropriate Writ or order or direction. a) declaring the action of the 1 St Respondent in rejecting the representation for waiver, as illegal, arbitrary, contrary^tolawandthe Government Memos, though the Petitioner had complied^with all the conditions as per Government Memo with respect to waiver^aswellas completion of the assessments on time, and set aside the endorsements dated 7.7.2023 to the extent denial of waiver for the years 2012-13 to 2013-14 under the Central Sales Tax Act, 1956.

¶790

b) and further declare that the due date 30.9.2018 mentioned in Government Memo No.REV-35024/3/2017-CT-ll, dated 5.9.2018 will

¶791

¶792

be only to complete the regular assessment but not^therevisedor remand proceedings or for waiver proceedings, and

¶793

c) to further declare that there was no deadline for claiming waiver or completing the waiver proceeding in view of the language^and the conditions in Government Memo dated 05.09.2018 and consequently direct the 1®* Respondent to reopen the assessments for the years 2012-13 to 2013-14 under the Central Sales Tax Act, 1956, declaring the Petitioner as eligible for waiver.

¶794

lA NO: 1 OF 2023

¶795

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 all further proceedings including stay of collection of the disputed tax of Rs.17,92,066/- for the assessment years 2012-13 to 2013-14 under the Central Sales Tax Act, 1956, pending disposal of the Writ Petition, as otherwise the Petitioner will be put to severe loss and hardship.

¶796

lA NO: 1 OF 2024

¶797

Between:

¶798

M/s SRI VENKTESWARA RICE INDUSTRY, rep. by its Managing Partner, Mr. K. Venkat Reddy Pedaparthi 533264, Anaarthi Mandal East Godavari District, Andhra Pradesh

¶799

...Petitioner

¶800

AND

¶801

Commercial Tax Officer, Alcot Gardens circle, Rajahmundry,^East Godavari Dist

¶802

Commercial Tax Officer, Ramachadrapuram circle East^Godavari District

¶803

The District Manager, The Andhra Pradesh Civil Supplies Corporation East Godavari District Rajamahendravaram, Andhra Pradesh

¶804

State of Andhra Pradesh, rep. by its Principal Secretary^toGovernment Revenue (CT-II) Department, Secretariat, Velagapudi,^Amaravathi

¶805

...Respondents

¶806

¶807

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 vacate the interim order dated: 17.08.2023 in WP No.20960 of 2023.

¶808

Counsel for the Petitioner: SRI SRINIVASA RAO KUDUPUDI Counsel for the Respondents: GP FOR COMMERCIAL TAX

¶809

Counsel for the Respondents: SRI P HEMA CHANDRA

¶810

(SC FOR CIVIL SUPPLIES CORP LTD)

¶811

WRIT PETITION NO: 20964 OF 2023

¶812

Between:

¶813

M/s. Sri Venkateswara Rice Industries, rep. by its Partner, Mr. N. Rama Gopala Reddy Thotapeta -533262, Ramachandrapuram (M) East Godavari District, Andhra Pradesh

¶814

...Petitioner

¶815

AND

¶816

The Commercial Tax Officer, Ramachandrapuram circle, Ramachandrapuram, East Godavari Dist., Andhra Pradesh

¶817

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

¶818

...Respondents

¶819

Petition under Article 226 of the Constitution of India praying that in

¶820

the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a Writ of Mandamus or any other appropriate Writ or order or direction. a) declaring the action of the 1 St Respondent in rejecting the representation for waiver by endorsement dated 30.6.2023 for the period 2014-15 (April and May 2014), as illegal, arbitrary, contrary to law and the Government Memos, though the Petitioner had complied with all the conditions as per Government Memo with respect to

¶821

¶822

waiver as well as completion of the assessments on time, and set aside the same,

¶823

b) and further declare that the due date 30.9.2018 mentioned in Government Memo No.REV-35024/3/2017-CT-ll, dated 5.9.2018 will be only to complete the regular assessment but not^the revised or remand proceedings or for waiver proceedings, and

¶824

c) to further declare that there was no deadline for claiming waiver or completing the waiver proceeding in view of the language^and the conditions in Government Memo dated 05.09.2018 and consequently direct the 1 Respondent to reopen the assessments for the assessment year 2014-15 (April and May 2014) under^the Central Sales Tax Act, 1956, declaring the Petitioner as eligible^forwaiver.

¶825

lA NO: 1 OF 2023

¶826

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 all further proceedings including stay of collection of the disputed demand of Rs.22,65,743/- for the assessment year 2014-15 (April and May 2014) under the Central Sales Tax Act, 1956, pending disposal of the Writ Petition, as otherwise the Petitioner will be put to severe loss and hardship.

¶827

Counsel for the Petitioner: SRI SRINIVASA RAO KUDUPUDI

¶828

Counsel for the Respondents: GP FOR COMMERCIAL TAX

¶829

Counsel for the Respondents: SRI P HEMA CHANDRA

¶830

(SC FOR CIVIL SUPPLIES CORP LTD)

¶831

WRIT PETITION NO: 21368 OF 2023

¶832

Between:

¶833

M/s. Satyanarayana Traders, rep. by its Managing Partner, Mr. V Satyanarayana Modukuru- 533232, Alamuru Mandal East Godavari District, Andhra Pradesh. ...Petitioner AND

¶834

¶835

Commercial Tax Officer, Mandapeta circle Mandapeta,^EastGodavari District

¶836

The District Supply Officer, AP State Civil Supplies Corporation Collectorate Compound, Kakinada, East Godavari District,^A.P.

¶837

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

¶838

...Respondents

¶839

¶840

a) declaring e action of the 1 Respondent in rejecting the representation by endorsement dated 31.3.2023 for waiver, as illegal, arbitrary, contrary to law and the Government Memos, though the Petitioner had complied with all the conditions as per. Government Memo with respect to waiver as well as completion of the assessments on time, and set aside the same,

¶841

b) and further declare that the due date 30.9.2018 mentioned in Government Memo No.REV-35024/3/2017-CT-ll, dated 5.9.2018 will be only to complete the regular assessment but not^therevised or remand proceedings or for waiver proceedings, and

¶842

c) to further declare that there was no deadline for claiming waiver or completing the waiver proceeding in view of the language^and the conditions in Government Memo dated 05.09.2018 and consequently direct the 1®‘ Respondent to reopen the assessments for the years 2011-11 & 2013-14 under the Central Sales Tax Act, 1956, declaring the Petitioner as eligible for waiver.

¶843

lA NO: 1 OF 2023

¶844

Petition under Section 151 CPC praying that in the^{circumstances} stated in the affidavit filed in support of the petition, the High Court may

¶845

¶846

¶847

be pleased to grant stay of all further proceedings including stay of collection of the disputed demand of Rs.26,52,953/-^{fortheassessment} years 2011-12 and 2013-14 under the Central Sales Tax Act, 1956, pending disposal of the Writ Petition, as otherwise^{thePetitionerwillbe} put to severe loss and hardship.

¶848

lA NO: 1 OF 2024

¶849

Between:

¶850

Commercial Tax Officer, Mandapeta circle Mandapeta, East Godavari District

¶851

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

¶852

...Petitioner

¶853

AND

¶854

M/s. Satyanarayana Traders, rep. by its Managing Partner, Mr. V Satyanarayana Modukuru- 533232, Alamuru Mandal East^Godavari District, Andhra Pradesh.

¶855

...Respondent/Petitioner

¶856

The District Supply Officer, AP State Civil Supplies Corporation Collectorate Compound, Kakinada, East Godavari District,^A.P.

¶857

...Respondents/Respondents

¶858

¶859

Counsel for the Petitioner: SRI SRINIVASA RAO KUDUPUDI

¶860

Counsel for the Respondents: GP FOR COMMERCIAL TAX

¶861

Counsel for the Respondents: SRI P HEMA CHANDRA (SC FOR CIVIL SUPPLIES CORP LTD)

¶862

¶863

WRIT PETITION NO: 21370 OF 2023

¶864

Between:

¶865

M/s. Satya Krishna Modern Rice Mill, rep. by its Managing Partner, Mr. V Satyanarayana Gummileru- 533232, Alamuru Mandal East^Godavari District, Andhra Pradesh

¶866

...Petitioner

¶867

AND

¶868

Commercial Tax Officer, Mandapeta circle Mandapeta,^EastGodavari District

¶869

The District Supply Officer, AP State Civil Supplies Corporation Collectorate Compound, Kakinada, East Godavari District,^A.P.

¶870

The Appellate Additional Commissioner (ST), Vijayawada Division, Moghalrajpuram, 0pp. Siddhartha College, Vijayawada,^Andhra Pradesh

¶871

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

¶872

...Respondents

¶873

¶874

a) declaring the action of the 3rd Respondent in denying^thebenefitof waiver for the by orders dated 5.8.2023 and 9.8.2023 affirming the view of the 1®* Respondent in endorsement dated 6.6.2023, as illegal, arbitrary, contrary to law and the Government Memos, though the Petitioner had complied with all the conditions as per Government Memo with respect to waiver as well as completion of the assessments on time, and set aside the same,

¶875

b) and further declare that the due date 30.9.2018 mentioned in Government Memo No,REV-35024/3/2017-CT-ll, dated 5.9.2018^will be only to complete the regular assessment but not^therevisedor remand proceedings or for waiver proceedings, and

¶876

¶877

c) to further declare that there was no deadline for claiming waiver or completing the waiver proceeding in view of the language^and the conditions in Government Memo dated 05.09.2018 and consequently direct the 1®* Respondent to reopen the assessments for the years 2011-12 to 2014-15 under the Central Sales Tax Act, 1956, declaring the Petitioner as eligible for waiver.

¶878

lA NO: 1 OF 2024

¶879

Between:

¶880

Commercial Tax Officer, Mandapeta circle Mandapeta,^EastGodavari District

¶881

...Petitioner

¶882

AND

¶883

M/s. Satya Krishna Modern Rice Mill, rep. by its Managing Partner, Mr. V Satyanarayana Gummileru- 533232, Alamuru Mandal East^Godavari District, Andhra Pradesh

¶884

...Respondent/Petitioner

¶885

The District Supply Officer, AP State Civil Supplies Corporation Collectorate Compound, Kakinada, East Godavari District,^A.P.

¶886

The Appellate Additional Commissioner (ST), Vijayawada Division, Moghalrajpuram, 0pp. Siddhartha College, Vijayawada,^Andhra Pradesh

¶887

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

...Respondents

lA NO: 1 OF 2023

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

¶892

¶893

pleased to grant stay of all further proceedings including stay of collection of the disputed demand of Rs.91,26,209/- for the assessment years 2011-12 and 2014-15 under the Central Sales Tax Act, 1956, pending disposal of the Writ Petition, as otherwise the Petitioner will be put to severe loss and .hardship.

¶894

Counsel for the Petitioner: SRI SRINIVASA RAO KUDUPUDI

¶895

Counsel for the Respondents: GP FOR COMMERCIAL TAX

¶896

Counsel for the Respondents: SRI P HEMA CHANDRA

¶897

(SC FOR CIVIL SUPPLIES CORP LTD)

¶898

WRIT PETITION NO: 22222 OF 2023

¶899

Between:

¶900

M/S. SRI SAI DURGA FOODS, rep. by its Managing Partner, Mr. T. Tammi Reddy Vemulapalli - 533341, Dwarapudi-PO Mandapeta Mandal, East Godavari Dist., A.P ...Petitioner

¶901

AND

¶902

Commercial Tax Officer, Mandapeta circle Mandapeta,^EastGodavari District, A.P.

¶903

The District Supply Officer, AP State Civil Supplies Corporation Collectorate Compound, Kakinada, East Godavari District,^A.P.

¶904

The Appellate Additional Commissioner (ST), Vijayawada Division, Moghalrajpuram, 0pp. Siddhartha College, Vijayawada,^Andhra Pradesh

¶905

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

...Respondents

a) Declaring the action of the 3*^^ Respondent in denying^thebenefitof waiver for the year 2013-14 under the Central Sales Tax Act, 1956 by orders dated 28.7.2023 affirming the view of the 1st Respondent in endorsement dated 5.6.2023, a illegal, arbitrary, contrary^tolawand the Government Memos, though the Petitioner had complied^with all the conditions as per the Government Memos with respect^towaiver as well as completion of assessment on time, and set aside the same'

¶910

b) and further declare that the due date 30.9.2018 mentioned in Government Memo No.REV-35024/3/2017-CT-ll, dated 5.9.2018^will be only to complete the regular assessment but not^the revised or remand proceedings or for waiver proceedings, and

¶911

¶912

c) to further declare that there was no deadline for claiming waiver or completing the waiver proceeding in view of the language^and the conditions in Government Memo dated 05.09.2018 and consequently direct the 1st Respondent to reopen the assessments for the years 2011-12 to 2014-15 under the Central Sales Tax Act, 1956, declaring the Petitioner as eligible for waiver.

¶913

lA NO: 1 OF 2023

¶914

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 may be pleased to grant stay of all further proceedings including stay of collection of the disputed demand of Rs.45,38,361/for the assessment years 2011-12 and 2014-15 under the Central Sales Tax Act, 1956, pending disposal of the Writ Petition, as otherwise the Petitioner will be put to severe loss and hardship.

¶915

lA NO: 1 OF 2024

¶916

Between:

¶917

Commercial Tax Officer, Mandapeta circle Mandapeta, East Godavari District, A.P.

¶918

¶919

The District Supply Officer, AP State Civil Supplies Corporation Collectorate Compound, Kakinada, East Godavari District,^A.P.

¶920

•-r

¶921

The Appellate Additional Commissioner (ST), Vijayawada^Division Moghalrajpuram, 0pp. Siddhartha College, Vijayawada,^Andhra Pradesh

¶922

...Petitioner/Respondents

¶923

AND

¶924

M/S. SRI SAI DURGA FOODS, rep. by its Managing Partner,^Mr.T. Tammi Reddy Vemulapalli - 533341, Dwarapudi-PO Mandapeta Mandal, East Godavari Dist., A.P

¶925

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

¶926

...Respondents/Respondents

¶927

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 vacate the interim Order Stay granted on 29-08-2023ⁱⁿ WP.No. .22222 of 2023.

¶928

Counsel for the Petitioner: SRI SRINIVASA RAO KUDUPUDI Counsel for the Respondents: GP FOR COMMERCIAL TAX Counsel for the Respondents: SRI P HEMA CHANDRA (SC FOR CIVIL SUPPLIES CORP LTD)

¶929

WRIT PETITION NO: 22385 OF 2023

¶930

Between:

¶931

M/s. Sri Lakshmi Ganapathi Rice Industries, rep. by its Managing Partner, Mr. . S. Srinivasa Reddy Someswaram -533261, Rayavaram t Mandal East Godavari District, Andhra Pradesh ...Petitioner

¶932

AND

¶933

Commercial Tax Officer, Ramachandrapuram circle Ramachandrapram, East Godavari District

¶934

The District Supply Officer, AP State Civil Supplies Corporation Collectorate Compound, Kakinada, East Godavari District,^A.P.

¶935

¶936

The Appellate Additional Commissioner (ST), Vijayawada Division, Moghalrajpuram, 0pp. Siddhartha College, Vijayawada,^Andhra Pradesh

¶937

State of Andhra Pradesh, rep. by its Principal Secretary^toGovernment Revenue (CT-II) Department, Secretariat, Velagapudi,^Amaravathi

¶938

...Respondents #

¶939

Petition under Article 226 of the Constitution of India praying that in

¶940

the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a Writ of Mandamus or any other appropriate Writ or order or direction.

¶941

a) Declaring the action of the 3’’'^ Respondent in denying the benefit of waiver for the year 2013-14 under the Central Sales Tax Act, 1956 by orders dated 28.7.2023 affirming the view of the 1®‘ Respondent in endorsement dated 5.6.2023, a illegal, arbitrary, contrary^tolawand the Government Memos, though the Petitioner had complied^with all the conditions as per the Government Memos with respect^towaiver as well as completion of assessment on time, and set^{asidethesame,}

¶942

b) and further declare that the due date 30.9.2018 mentioned in Government Memo No.REV-35024/3/2017-CT-lI, dated 5.9.2018 will be only to complete the regular assessment but not^the revised or remand proceedings or for waiver proceedings, and

¶943

#■

¶944

c) to further declare that there was no deadline for claiming waiver or completing the waiver proceeding in view of the language^and the conditions in Government Memo dated 05.09.2018 and consequently direct the 1®* Respondent to reopen the assessments for the year 2013-14 under the Central Sales Tax Act, 1956, declaring the Petitioner as eligible for waiver and consider the C Forms.

¶945

lA NO: 1 OF 2023

¶946

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

¶947

¶948

• pleased to grant stay of all further proceedings including stay of collection of the balance disputed demand of Rs.25,09,939/- out of Rs.36,23,038/- for the assessment year 2013-14 under the Central Sales Tax Act, 1956, pending disposal of the Writ Petition, as otherwise the Petitioner will be put to severe loss and hardship

¶949

Counsel for the Petitioner: SRI SRINIVASA RAO KUDUPUDI

¶950

Counsel for the Respondents: GP FOR COMMERCIAL TAX

¶951

Counsel for the Respondents: SRI P HEMA CHANDRA (SC FOR CIVIL SUPPLIES CORP LTD)

¶952

WRIT PETITION NO: 22651 OF 2023

¶953

Between:

¶954

M/s. Chandrika Rice Mill, rep. by its Managing Partner, Mr. K. Satyanarayana Reddy Rayavaram- 533346, East Godavari District, Andhra Pradesh

¶955

...Petitioner

¶956

AND

¶957

Commercial Tax Officer, Ramachandrapuram circle Ramachandrapram, East Godavari District

¶958

The District Supply Officer, AP State Civil Supplies Corporation Collectorate Compound, Kakinada, East Godavari District,^A.P.

¶959

The Appellate Additional Commissioner (ST), Vijayawada Division, Moghalrajpuram, 0pp. Siddhartha College, Vijayawada,^Andhra Pradesh

¶960

¶961

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

...Respondents

a) declaring the action of the 3'"*^ Respondent in denying the benefit of waiver for the by orders dated 7.8.2023 affirming the^viewofthe1st Respondent in endorsement dated 30.6.2023, as illegal, arbitrary, contrary to law and the Government Memos, though the Petitioner had complied with all the conditions as per Government^Memowith respect to waiver as well as completion of the assessments^ontime, and set aside the same,

¶967

¶968

b) and further declare that the due date 30.9.2018 mentioned in Government Memo No.REV-35024/3/2017-CT-ll, dated 5.9.2018^will be only to complete the regular assessment but not^the revised or remand proceedings or for waiver proceedings, and

¶969

c) to further declare that there was no deadline for claiming waiver or completing the waiver proceeding in view of the language^and the conditions in Government Memo dated 05.09.2018 and consequently direct the 1®* Respondent to reopen the assessments for the years 2011-12 to 2014-15 under the Central Sales Tax Act, 1956, declaring the Petitioner as eligible for waiver.

¶970

lA NO: 1 OF 202',i

¶971

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 all further proceedings including stay of collection of the balance disputed demand of Rs.93,37,021/- out of Rs.1,11,18,098/- for the assessment years 2011-12 to 2014-15 under the Central Sales Tax Act, 1956, pending disposal of the Writ Petition, as otherwise the Petitioner will be put to severe loss and hardship.

¶972

¶973

Counsel for the Petitioner: SRI SRINIVASA RAO KUDUPUDI

¶974

Counsel for the Respondents: GP FOR COMMERCIAL TAX

¶975

Counsel for the Respondents: SRI P HEMA CHANDRA (SC FOR CIVIL SUPPLIES CORP LTD)

¶976

¶977

WRIT PETITION NO: 23992 OF 2023

¶978

Between:

¶979

Rami Reddy Agro Industry, rep. by its Managing Partner, Mr. S. Veerabhadra Reddy v. Savaram - 533346, Rayavaram Mandal East Godavari District, Andhra Pradesh. ...Petitioner

¶980

% V

¶981

AND

¶982

Commercial Tax Officer, Ramachandrapuram circle Ramachandrapram, East Godavari District

¶983

The District Supply Officer, AP State Civil Supplies Corporation Collectorate Compound, Kakinada, East Godavari District,^A.P.

¶984

The Appellate Additional Commissioner (ST), Vijayawada Division, Moghalrajpuram, 0pp. Siddhartha College, Vijayawada,^Andhra Pradesh

¶985

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

...Respondents

a) declaring the action of the 3'^'^ Respondent in denying the benefit of waiver for the by orders dated 28.7.2023 affirming^{theviewofthe1st} Respondent in endorsement dated 5.6.2023, as illegal, arbitrary, contrary to law and the Government Memos, though the Petitioner had complied with all the conditions as per Government^Memowith respect to waiver as well as completion of the assessments^ontime, and set aside the same,

¶990

b) and further declare that the due date 30.9.2018 mentioned in Government Memo No.REV-35024/3/2017-CT-ll, dated 5.9.2018 will be only to complete the regular assessment but not the revised or remand proceedings or for waiver proceedings, and

¶991

¶992

¶993

c) to further declare that there was no deadline for claiming waiver or completing the waiver proceeding in view of the language^and the conditions in Government Memo dated 05.09.2018 and consequently direct the Respondent to reopen the assessments for the years 2011-12 to 2014-15 under the Central Sales Tax Act, 1956, declaring the Petitioner as eligible for waiver and refund the amounts recovered/adjusted against the disputed demand.

¶994

lA NO: 1 OF 2023

¶995

¶996

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 all further proceedings including stay of collection of the balance disputed demand of Rs.1,07,20,859/- out of the total disputed .demand of Rs.1,34,13,352/- for the assessment years^{2011-12to2014-15} • under the Central Sales Tax Act, 1956, pending disposal of the Writ Petition, as otherwise the Petitioner will be put to severe loss and hardship.

¶997

lA NO: 1 OF 2024

¶998

Between:

¶999

Commercial Tax Officer, Ramachandrapuram circle Ramachandrapram, East Godavari District

...Petitioner

AND

Rami Reddy Agro Industry, rep. by its Managing Partner,^Mr.S. Veerabhadra Reddy v. Savaram - 533346, Rayavaram Mandal^East Godavari District, Andhra Pradesh.

¶1004

...Respondent/Petitioner

¶1005

The District Supply Officer, AP State Civil Supplies Corporation Collectorate Compound, Kakinada, East Godavari District,^A.P.

¶1006

The Appellate Additional Commissioner (ST), Vijayawada Division, Moghalrajpuram, 0pp. Siddhartha College, Vijayawada,^Andhra Pradesh

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

...Respondents

Counsel for the Petitioner: SRI SRINIVASA RAO KUDUPUDI

¶1015

Counsel for the Respondents; GP FOR COMMERCIAL TAX

¶1016

Counsel for the Respondents: SRI P HEMA CHANDRA (SC FOR CIVIL SUPPLIES CORP LTD)

¶1017

WRIT PETITION NO: 26568 OF 2023

¶1018

Between:

¶1019

Ashta Lakshmi Rice Industry, rep. by its Managing Partner, Mr. G. Krishna Murthy Bypass Road, Mandapeta 533308 East Godavari District, Andhra Pradesh. ...Petitioner

¶1020

AND

¶1021

Commercial Tax Officer, Mandapeta circle Mandapeta,^EastGodavari District

¶1022

The Appellate Additional Commissioner (ST), Vijayawada Division, Moghalrajpuram, 0pp. Siddhartha College, Vijayawada,^Andhra Pradesh

¶1023

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

...Respondents

a) declaring the action of the 3'"'^ Respondent in denying the benefit of waiver for the by orders dated 1.8.2023 affirming the^viewofthe 1 St Respondent in endorsement dated 12.6.2023, as illegal, arbitrary, contrary to law and the Government Memos, though the Petitioner had complied with all the conditions as per Government^Memowith respect to waiver as well as completion of the assessments^ontime, and set aside the same,

¶1029

¶1030

b) and further declare that the due date 30.9.2018 mentioned in Government Memo No.REV-35024/3/2017-CT-ll, dated 5.9.2018 will be only to complete the regular assessment but not^therevised or remand proceedings or for waiver proceedings, and

¶1031

c) to further declare that there was no deadline for claiming waiver or completing the waiver proceeding in view of the language^and the conditions in Government Memo dated 05.09.2018 and consequently direct the 1st Respondent to reopen the assessments for the year 2011-12 to 2013-14 under the Central Sales Tax Act, 1956, declaring the Petitioner as eligible for waiver.

¶1032

¶1033

lA NO: 1 OF 2023

¶1034

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 all further proceedings including stay of collection of the disputed demand of Rs.10,80,362/- for the assessment years 2012-13 and 2013-14 under the Central Sales Tax Act, 1956, pending disposal of the Writ Petition, as otherwise the Petitioner will be put to severe loss and hardship.

¶1035

Counsel for the Petitioner: SRI SRINIVASA RAO KUDUPUDI

¶1036

Counsel for the Respondents: GP FOR COMMERCIAL TAX

¶1037

Counsel for the Respondents: SRI P HEMA CHANDRA

¶1038

(SC FOR CIVIL SUPPLIES CORP LTD)

¶1039

¶1040

WRIT PETITION NO: 26710 OF 2023

¶1041

Between:

¶1042

M/s. Sri Saptagiri Foods, rep. by its Managing Partner, Mr. S. Raghava Reddy Ramavaram, Anaparthi Mandal, East Godavari District,^Andhra Pradesh

¶1043

...Petitioner

¶1044

AND

¶1045

Commercial Tax Officer, Alcot Gardens circle, Rajahmundry,^East Godavari Dist

¶1046

Commercial Tax Officer, Ramachadrapuram circle East^Godavari District

¶1047

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

¶1048

...Respondents

¶1049

Petition under Article 226 of the Constitution of India praying that in

¶1050

the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a Writ of Mandamus or any other appropriate Writ or order or direction. a) declaring the action of the 1 St Respondent in rejecting the representation for waiver, as illegal, arbitrary, contrary^tolawandthe Government Memos, though the Petitioner had complied^with all the conditions as per Government Memo with respect to waiver^aswellas completion of the assessments on time, and set aside the endorsements dated 7.7.2023 read with revised assessment orders dated 28.7.2023 to the extent denial of waiver for the years 2011-12 to 2014-15 under the Central Sales Tax Act, 1956.

¶1051

b) and further declare that the due date 30.9.2018 mentioned in Government Memo No.REV-35024/3/2017-CT-ll, dated 5.9.2018 will be only to complete the regular assessment but not^the revised or remand proceedings or for waiver proceedings, and

¶1052

¶1053

c) to further declare that there was no deadline for claiming waiver or completing the waiver proceeding in view of the language^and the conditions in Government Memo dated 05.09.2018 and consequently direct the ISt Respondent to reopen the assessments for the years 2011-12 and 2014-15 under the Central Sales Tax Act, 1956, declaring the Petitioner as eligible for waiver.

¶1054

¶1055

lA NO: 1 OF 2023

¶1056

Petition under Section 151 CPC praying that in the^{circumstances}

¶1057

. stated in the affidavit filed in support of the petition, the High Court may be pleased to grant stay of collection of the disputed tax of Rs.29,88,878/- for the assessment years 2011-12 to 2014-15 under the Central Sales Tax Act, 1956, pending disposal of the Writ Petition, as otherwise^{thePetitionerwill} be put to severe loss and hardship.

¶1058

¶1059

Counsel for the Petitioner: SRI SRINIVASA RAO KUDUPUDI

¶1060

Counsel for the Respondents: GP FOR COMMERCIAL TAX

¶1061

The Court made the following common order:

APHC010162312023

ff.

IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction)

¶1066

[3488]

¶1067

WEDNESDAY,THE FOURTH DAY OF SEPTEMBER TWO THOUSAND AND TWENTY FOUR

¶1068

PRESENT

¶1069

THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO

¶1070

THE HONOURABLE SRI JUSTICE HARINATH.N

¶1071

WRIT PETITION Nos.8350. 8532. 12519, 13889. 13977, 15291. 16403. 17244, 19153. 19197. 19285, 20023. 20055. 20272. 20273. 20280. 20287,20396, 20471, 20473. 20619, 20624. 20757. 20806. 20887. 20890, 20893, 20960, 20964, 21368.. 21370, 22222. 22385, 22651, 23992. 26568&26710of 2023

¶1072

Between:

¶1073

M/s. Adilaxmi Industries

¶1074

...PETITIONER

¶1075

AND

¶1076

Commercial Tax Officer and Others

¶1077

...RESPONDENT(S)

¶1078

Counsel for the Petitioner:

¶1079

1.SRINIVASA RAO KUDUPUDI

¶1080

Counsel for the Respondent(S):

¶1081

1.GP FOR COMMERCIAL TAX

¶1082

The Court made the following Common Order:fperHon'fa/esrfjusf/ce R.RaghunandanRaoj

¶1083

All these Writ Petitions are being disposed of by way^ofthis Common Order as they raise similar questions of fact^andlaw.

¶1084

Heard Sri Srinivasa Rao Kudapudi, learned counsel for the petitioners and the learned Government Pleader for Commercial Tax.

¶1085

¶1086

The petitioners, in all these cases are rice millers who are involved in the business of milling of rice and selling^{thesaidriceandbroken} rice to persons within the State and outside the State. They are registered under the Central Sales Tax, Act 1956 [for the “the CST, Act”]. The sales, in the present set of Writ Petitions, relate to sales undertaken under the CST, Act. The normal rate of tax payable by a dealer selling goods under the CST, Act would be 4/5% (The rate of 4% was increased to 5% on 15.09.2011). However, the dealers are permitted to pay tax, under the CST, Act, at a concessional rate of 2% if they w,ere able to produce C-Forms issued by their purchasers affirming that the said goods would either be consumed by the purchasers or would be resold by the purchasers in their respective States.

¶1087

A large number of rice millers and persons dealing^withricehad represented to the Government that they were facing^{immensedifficultiesin} obtaining C-Forms from their purchasers in other States as some of the States had exempted the purchase of sale of rice from tax etc. The Government, after considering such representations had issued a series of memos waiving payment of tax at the full rate and permitting payment of tax at the rate of 2%, even in cases where necessary C-Forms was not produced before the assessing officers. The Government, had initially issued a Memo.No.26197/CT-ll(1)/2013, dated 10.05.2016. The relevant paragraph No.2 of the said memo reads as follows:-

¶1088

“Paragraph No.2:-Government, after careful consideration of the request and in pursuance of the resolution of the Council of Ministers in the reference 4‘^ cited, hereby order to waive the tax payable under CST Act^over and above 2% in the absence of C-Forms till 31.05.2014, only^{forthoseRiceMillersand}

¶1089

¶1090

dealers in Pulses &Dalls, who remit the tax completely as per the provisions of the CST Act for the period from 01.06.2014 to 31.12.2015 before 30.06.2016 after getting their assessments completed expeditiously. The waiver shall be subject to production of Lorry Receipts/Railway Receipts, CST waybills, proof of exit through the last notified check-post in Andhra Pradesh and proof of receipt of sale consideration from the buyers to prove that the goods were sold to the dealers in other states in the course of inter-state trade. The waiver is not appiicable to those Rice Millers and dealers in Puises &Daiis who have defaulted in payment of even 2% tax. Taxes already paid shall not be refunded under any circumstances. ”

¶1091

Subsequently, the Government of Andhra Pradesh again^issued Memo No.26197/CT-ll(1)/2013, dated 27.09.2016, \A/herein the terms and conditions for grant of waiver were set out. The relevant part of the said memo

¶1092

reads as follows:

¶1093

“Considering their representations and in pursuance of Resolution No.693/2016, Dt.24.08.2016 of the Council of Ministers, Government, in partiai modification of the terms and conditions set out in the waiver orders issued in the reference 5’^ cited, hereby order to waive the tax payabie under the Central Sales Tax (CST) Act over and above 2% in the absence^of “C'-Forms by Rice Millers and the dealers In Pulses &Dalls till 31.05.2014, subject to the following terms and conditions:

¶1094

i) The waiver is applicable only to those dealers who remit the tax completely as per the provisions of the CST Act for the period from 01.06.2014 to 31.12.2015 before 31.12.2016 after getting their assessments completed.

¶1095

ii) The waiver shall be subject to production of lorry receipts/railway receipts and CST way bills.

¶1096

Hi) The waiver shall also be subject to production of proof of exit through the last notified check-post in Andhra Pradesh or production of ledger account or day book entry relating to payment of charges for transporting the goods to other States.

¶1097

iv) The waiver shall not be applicable to those dealers^{whohavedefaulted} in payment of even 2% tax.

¶1098

V) Taxes already paid shall not be refunded under any^{circumstances.”}

¶1099

The Government of Andhra Pradesh again issued a Memo.No.REV-35024/37/2016-CTII, dated 09.03.2017. Under this memo, the cutoff date for completion of assessments for the period^{from01.06.2014to} 31.12.2015 was extended till 30.06.2017. The Government again issued another Memo No.REV-35024/3/2017-CT-ll, dated 05.09.2018 extending the cutoff date from 30.06.2017 to 30.09.2018. These memos also stipulated that

¶1100

the terms and conditions set out in the memo dated 27.09.2016 shall remain applicable for obtaining waiver of tax.

¶1101

The petitioners, herein, who are registered dealers with the Commercial Tax Officer, Peddapuram Circle, Peddapuram,^Commercial Tax Officer, Ramachandrapuram Circle, Ramachandrapram, Commercial Tax Officer, Alcot Gardens Circle, Rajahmundry, Commercial Tax Officer, Jagannaickpur, Kakinada and Commercial Tax Officer, Mandapeta in East Godavari District had approached these tax officers for waiver. The applications for such waiver appear have to be made in the year-2019 onwards. The tax authorities had issued endorsements, which are irripugned in the present set of Writ Petitions, rejecting these applications for waiver. The said orders of rejection were passed essentially on the following grounds:-

¶1102

I. The assessments for the relevant period had already been completed more than four years prior to the date of endorsement and as such, the tax authority is not in a position to re-assess the tax as Rules 14(A) subrules 8, 9 & 15 of the Central Sales Tax (Andhra Pradesh) Rules, 1957 [for the short the CSTAP Rules”] do not permit a re-assessment beyond four years, ii. The petitioners would be eligible for waiver of tax only if all the necessary documentary evidence stipulated under the aforesaid memos were furnished before the last cutoff date on 30.09.2018, whereas the petitioners have submitted their documents from the year 2019 onwards, along with their applications for waiver and as such, the documents cannot be looked into by the taxing authorities and consequently, no waiver can be granted,

¶1103

iii. In some of the cases, the taxing authorities also took the view that the necessary documents which are necessary for grant of waiver had not been filed.

¶1104

¶1105

8. These endorsements are set out in the table below:

¶1106

SI. No	Name of the Petitioner	CTO circle	Writ PetitionNu mber	Assessment Years	Endorsement /Order date
1	Chaitanya Modem Rice Mill	Ramachandrapuram	13889/2023	2011-12 to 2013-14	25.05.2023
2	Chaitanya Agro Industry	Ramachandrapuram	17244/2023	2011-12 & 2012-13	26.06.2023
3	Shree Gowthami Rice Industries	Ramachandrapuram	13977/2023	2010-11 to 2014-15	30.05.2023
4	Sri Lakshmi Ganapathi Rice	Ramachandrapuram	22385/2023	2013-14	05.06.2023
	Industries
5	Chandrika Rice Mill	Ramachandrapuram	22651/2023	2011-12 to 2014-15	05.06.2023
6	RamireddyAgro Industry	Ramachandrapuram	23992/2023	2011-12 to 2014-15	05.06.2023
7	Sri Venkateswara Rice Industries	Ramachandrapuram	20964/2023	2014-15	30.06.2023
8	Adilaxmi Industries	Peddapuram	8350/2023	2011-12 to 2013-14	27.03.2023
9	Sri Balaji Biled& Raw Rice Miil	Peddapuram	8532/2023	2011-12 to 2013-14	27.03.2023
10	Sri Venkateswara Rice Industries	Peddapuram	16403/2023	2011-12 ot 2014-15	27.06.2023
11	RaghuramaRice Industry	Jagannaickpur circle	20396/2023	2013-14 & 2014-15	04.07.2023
12	Sri Ramalingeswara Modern Rice Mill	Jagannaickpur circle	20806/2023	2011-12 to2013-14	30.06.2023
13	Nallamilli Satyanarayana Reddy & others	KKD Port circle	15291/2023	2011-12 to 2014-15	17.05.2023
14	Sri Seetharama Raw & Boiled	Mandapeta	20624/2023	2012-13	28.06.2023
	Rice Mill
15	Sri Satyam Rice Mill	Mandapeta	20890/2023	2012-13 & 2013-14	30.06.2023
16	Jayalakshmi Panduranga Rice Mill	Mandapeta	20757/2023	2012-13	28.06.2023
17	AravindaAgro Industry	Mandapeta	20471/2023	2011-12 to 2012-13	31.05.2023
18	NS Reddy & Others	Mandapeta	19285/2023	2012-13 to 2014-15	19.06.2003
19	Konagalla Satyanarayana &Others	Mandapeta	20619/2023	2011-12 to 2013-14	28.06.2023
20	Sri Srinivasa Rice Mill	Mandapeta	20893/2023	2012-13 to 2014-15	28.06.2023
21	Satyanarayana Traders	Mandapeta	21368/2023	2011-12 to 2013-14	06.06.2023
22	Sri Sai Durga Foods	Mandapeta	22222/2023	2011-12 to 2014-15	30.06.2023
23	Satyakrishna Modem Rice Mill	Mandapeta	21370/2023	2011-12 to 2014-15	06.06.2023
24	Ashta Lakshmi Rice Industry,	Mandapeta	26568/2023	2011-12 to 2013-14	12.06.2023
25	Sri Venkateswara Boiled & Raw Rice Mill	Alcot Gardens, RJY	19197/2023	2011-12 to 2014-15	01.06.2023&0 7.07.2023
26	Padmasri Rice Mill	Alcot Gardens, RJY	20272/2023	2011-12 to 2014-15	07.07.2023
27	Surya Sri Rice Mill	Alcot Gardens, RJY	20280/2023	2011-12 to 2014-15	07.07.2023
28	Sri Buchiyyamma Rice Mill	Alcot Gardens, RJY	20473/2023	2011-12 to 2013-14	07.07.2023
29	MGR Rice Industries	Alcot Gardens, RJY	19153/2023	2011-12 to 2014-15	07.07.2023
30	Sri Venkateswara Rice Mill	Alcot Gardens, RJY	20273/2023	2011-12 to 2014-15	07.07.2023
31	Sri Srinivasa Rice Mill	Alcot Gardens, RJY	20287/2023	2011-12 to 2014-15	07.07.2023
32	SriSapthagiriFoods	Alcot Gardens, RJY	26710/2023	2011-12 to 2014-15	07.07.2023
33	Shir Aaurthor Cotton Modern Rice Mill	Alcot Gardens, RJY	20023/2023	2011-12 to 2014-15	01.06.2023
34	Sri Ramalingeswara Rice Mill	Alcot Gardens, RJY	20055/2023	2011-12 to 2013-14	07.07.2023
35	Sri Kodandarama Boiled & Raw RiceMill	Alcot Gardens, RJY	12519/2023	2011-12	24.04.2023
36	Sri Kodandarama Boiled & Raw	Alcot Gardens, RJY	20887/2023	2012-13 & 2013-14	07.07.2023
37	Rice Mill Sri Venkateswara Rice Industry	Alcot Gardens, RJY	20960/2023	2012-13 to 2013-14	07.07.2023

¶1107

Aggrieved by these endorsements, rejecting the applications^for

¶1108

waiver, the petitioners have approached this Court,^{bywayofthepresentset}

¶1109

of Writ Petitions.

¶1110

¶1111

A decision has been taken in regard to these issues by this Division Bench by an order dated 07.08.2024 in W.P.Nos.23966 of 2023 & Batch.

¶1112

Following the above said Judgment, these Writ Petitions are disposed of with the following directions:-

¶1113

The Endorsements issued by the respective tax authorities,^which are set out in the table above, are set aside.

¶1114

The respective tax authorities, shall consider the applications of the petitioners afresh and grant waiver to those petitioners who^areable to comply with the requirements of the documents set out in the memos.

¶1115

This exercise shall be completed within a period of two (2) months from the date of receipt of this Order.

¶1116

No coercive steps shall be taken against any of the petitioners , on the basis of the earlier assessment orders, until a decision on the grant of waiver is completed.

¶1117

There shall be no order as to costs.

¶1118

As a sequel, pending miscellaneous petitions, if any, shall stand closed.

¶1119

¶1120

//TRUE COPY// SDI- K.SRINIVASA RAJU ASSISTANT^ REGISTRAR SECTidtToFFICER

¶1121

1. The Principal Secretary to Government, Revenue (CT-1D Department State of Andhra Pradesh, Secretariat, Velagapudi, Amaravati, Guntur ’ District.

¶1122

To,

¶1123

¶1124

The Commercial Tax Officer, Alcot Gardens circle, Raiahmundry, East Godavari District.

¶1125

¶1126

The Commercial Tax Officer, Ramachadrapuram circle^EastGodavari District

¶1127

The Commercial Tax Officer, Mandapeta circle Mandapeta,^East Godavari District

¶1128

The Appellate Additional Commissioner (ST), Vijayawada Division, Moghalrajpuram, 0pp. Siddhartha College, Vijayawada,^Andhra Pradesh

¶1129

The Commercial Tax Officer, Ramachandrapuram circle Ramachandrapram, East Godavari District

¶1130

The District Supply Officer, AP State Civil Supplies Corporation Collectorate Compound, Kakinada, East Godavari District,^A.P.

¶1131

The Commercial Tax Officer, Jgannaickpur circle,^KakinadaEast Godavari District, A.P.

¶1132

The District Manager, The Andhra Pradesh Civil Supplies Corporation
East Godavari District Raj amahendravaram, Andhra Pradesh
10. The Commercial Tax Officer, Peddapuram circle. East Godavari
Dist.
11. The Deputy Assistant Commissioner (ST)-II, Peddapuram circle
East Godavari Dist.
12. The State Bank of India, Main Branch, Kakinada East Godavari
District,
13. One CC to Sri Srinivasa Rao Kudupudi, Advocate [OPUC]
14. Two CCs to GP for Commercial Tax, High Court of Andhra
Pradesh. [OUT]
15. Two CD Copies
RAM

HIGH COURT

DATED:04/09/2024

COMMON ORDER WRIT PETITION Nos.8350. 8532, 12519.13889. 13977. 15291. 16403, 17244, 19153. 19197, 19285, 20023. 20055. ^ 2 20272, 20273, 20280, 20287. o^^ 20396, 20471, 20473, 20619. 20624, 20757, 20806. 20887. 20890, 20893, 20960, 20964. 21368, 21370, 22222. 22385. 22651, 23992. 26568 & 26710 of 2023

¶1139

^ 2 5 SEP 20?'*
o^^ Current Section ^ ^7

¶1140

DISPOSING ALL THE WPs WITHOUT COSTS

M/s. Sri Venkateswara Rice Industries v. The Commercial Tax Officer

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M/s. Sri Venkateswara Rice Industries v. The Commercial Tax Officer

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