Dismissed¶63

M/s Murali Krishna Rice Mill, v. Commercial Tax Officer

Andhra Pradesh HC15 Jul 2025WP/16662/2025

Case brief

AI extract

What is this about?

W.P. No. 16662 of 2025, AP High Court, Amaravati, 16.07.2025; APVAT Tribunal default dismissal of A.R.No.18 of 2021; writ of mandamus for remand refused; assessment appeal earlier dismissed 06.11.2019 for non-deposit of 12½% disputed tax and appeal fee; disputed tax Rs. 4,48,473 under Section 9(1) CST Act, 1956; Commercial Tax Officer Gudur; recall of default order to be sought before Tribunal; dismissed without costs.

What did the court decide?

Since the Tribunal's order is one of dismissal for default, it was always open to the petitioner to approach the Tribunal itself for setting aside the default order. ¶61

M/s Murali Krishna Rice Mill, Vs Commercial… — Writ and Judicial Review | Andhra Pradesh HC (2025)

Hri!

APHC010243742025

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

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V,-''

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WEDNESDAY,THE SIXTEENTH DAY OF JULY TWO THOUSAND AND TWENTY FIVE

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PRESENT

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THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO

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AND

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THE HONOURABLE SMT JUSTICE SUMATHI JAGADAM

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WRIT PETITION NO: 16662 OF 2025

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Between:

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M/s Murali Krishna Rice Mill, Represented by the Managing Partner M. Maheshwar Reddy, VindurRaod, Gudur, Sri Balaji District, Andhra Pradesh, PIN 524101.

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...PETITIONER

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AND

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Commercial Tax Officer, Gudur circle. Near Court Complex, Railway State Road, Gudur, Sri Balaji District, Andhra Pradesh^PIN524101.

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Appellate Authority at Thirupathi, Flat No 101, Thunga Residency, Rani L

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Paranthaka Devi Marg, Koraameenugunta, REnigunta Road Thirupathi-PIN 517501.

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State of Andhra Pradesh, Represented by the Secretary, Revenue (CT) Department, Secretariat Buildings, Velagapudi, Mangalagiri Mandal, Guntur (District), A.P, PIN 522503.

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A. P. Value Added Tax Appellate Tribunal; A. P., C.T.Complex, Opposite Q1 Hospital, Simhachalam Raod, Dheendayalpuram, Visakhapatnam, A.P. PIN 530040.

...RESPONDENTS

^ /

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 ptieased to issue an appropriate writ, order or direction, more in the nature of Writ of Mandamus, setting aside the impugned orders of the Respondent No 4 dated 24-10-2024 (received by the petitioner only on 05-022025) and to remand the matter to them with a direction to admit the appeal and to dispose of the same on merits . ’

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lA NO: 1 OF 2025

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V.r 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 stay the collection of the disputed tax of Rs.4,48,473 levied by the Respondent No:1 under Section 9(1) of the CST Act, 1956 for the various reasons mentioned in detail in this affidavit, v

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V'-' Counsel for the Petitioner: SRI J.N VENKATA SURESH KUMAR Counsel for the Respondent Nos.1 to 4: GP FOR COMMERCIAL TAX

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The Court made the following order:

^'jc.

[3541]

APHC010243742025

IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI

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(Special Original Jurisdiction)

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WEDNESDAY, THE SIXTEENTH DAY OF JULY TWO THOUSAND AND TWENTY FIVE

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PRESENT

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THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO

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THE HONOURABLE SMT JUSTICE SUMATHI JAGADAM

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WRIT PETITION NO: 16662/2025

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Between:

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1.M/S MURALI KRISHNA RICE MILL,, REPRESENTED BY THE MANAGING PARTNER M. MAHESHWAR REDDY, VINDURRAOD, GUDUR, SRI BALAJI DISTRICT, ANDHRA PRADESH, PIN 524101. ...PETITIONER

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AND

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1.COMMERCIAL TAX OFFICER, GUDUR CIRCLE. NEAR COURT COMPLEX RAILWAY STATE ROAD, GUDUR SRI BALAJI DISTRICT, ANDHRA PRADESH PIN 524101.

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2.APPELLATE AUTHORITY AT THIRUPATHI, FLAT NO 101, THUNGA RESIDENCY, RANI PARANTHAKA DEVI MARG, KORAAMEENUGUNTA, RENIGUNTA ROAD THIRUPATHIPIN 517501.

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STATE OF ANDHRA PRADESH REPRESENTED BY THE SECRETARY REVENUE (CT) DEPARTMENT,SECRETARIAT BUILDINGS VELAGAPUDI, MANGALAGIRI MANUAL, GUNTUR (DISTRICT), A.P, PIN 522503.

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4.A P VALUE ADDED TAX APPELLATE TRIBUNAL A P, C.T.COMPLEX,OPPOSITE Q1 HOSPITAL, SIMHACHALAMRAOD.DHEENDAYALPURAM, VISAKAPATNAM, A.P. PIN 530040.

...RESPONDENT(S);

Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased tomay be pleased to issue an appropriate writ, order or direction, more in the nature of Writ of Mandamus, setting aside the impugned orders of the Respondent No 4 dated 24-10-2024 (received by the petitioner only on 05022025) and to remand the matter to them with a direction^toadmitthe appeal and to dispose of the same on merits and to pass such

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lA NO: 1 OF 2025

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Petition under Section 151 CPC praying that in the^{circumstancesstated} in the affidavit filed in support of the petition, the High Court may be pleased may be pleased to stay the collection of the disputed tax of Rs.4,48,473 levied by the Respondent No:1 under Section 9(1) of the CST Act, 1956 for the various reasons mentioned in detail in this affidavit; and to pass such

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Counsel for the Petitioner:

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J.N VENKATA SURESH KUMAR

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Counsel for the Respondent(S):

The petitioner having suffered an Order of assessment had approached the Appellate Deputy Commissioner, Tirupati, by way of an Appeal, under the Andhra Pradesh Value Added Tax Act, 2005. This Appeal came to be dismissed, on 06.11.2019 on the ground that the petitioner had not deposited 12 >2% of the disputed amount, within the time and had not paid the appeal fee, within the time limit prescribed under the APVAT Act.

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Aggrieved by this Order, the petitioner has approached the Andhra Pradesh Value Added Tax Appellate Tribunal, Visakhapatnam, by way of A.R.No.18 of 2021. This appeal came to be dismissed by the Tribunal, on 24.10.2024, on the ground that there is no representation for the appellant. Effectively, this was an Order of dismissing the appeal^fordefault.

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The petitioner has approached this Court by way of the present Writ Petition for setting aside the said Order of the Tribunal, dated 24.10.2024. 4. In view of the fact that the Order of the Tribunal is dismissal for default, it was always open to the petitioner to approach the Tribunal for setting aside the default order.

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Wp do not find any reason to interfere with such an Order dated 24.10.2024.

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Accordingly, this Writ Petition is dismissed. There shall be no order as to costs. As a sequel, interlocutory applications pending, if any shall stand

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closed.

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Sd/- M PRABHAKAR RAO ASSISTANT RAR SECTION OFFICER

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//TRUE COPY//

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To,

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1 One CC to Sri J.N. Venkata Suresh Kumar, Advocate [OPUC] Commercial Tax, High Court of Andhra Pradesh 2. Two CCS to GP for [OUT]

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