Disposed¶29

The State of A.P. Rep., by Stat v. M/S. Andhra Cements Limited

Andhra Pradesh HC22 Feb 2026TREVC/16/2007

Case brief

AI extract

What is this about?

TREVC 16/2007; State of A.P. v. M/s Andhra Cements Limited; commercial tax revision; STAT Hyderabad T.A.No.131 of 2001 and 658/2001 dated 27.2.2007; Insolvency and Bankruptcy Code 2016; CIRP; NCLT Amaravati I.A.(IBC)/31/2023 in CP(CIB) No.37/7/AMR/2022 revival plan approval dated 16.02.2023; Ghanashyam Mishra and Sons v. Edelweiss Asset Reconstruction, AIRONLINE 2021 SC 196; tax dues outside resolution plan not recoverable; revision closed as academic; no costs.

What did the court decide?

Tax Revision Case closed as academic; no order as to costs; pending miscellaneous applications, if any, directed to stand closed. ¶29

The State of A.P. Rep., by Stat Vs M/S… — Insolvency and Bankruptcy | Andhra Pradesh HC (2026)

¶1

APHC010468502007

¶2

[3529]

¶3

IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI

¶4

(Special Original Jurisdiction)

¶5

MONDAY, THE TWENTY THIRD DAY OF FEBRUARY TWO THOUSAND AND TWENTY SIX

¶6

PRESENT

¶7

THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO

¶8

THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR

¶9

TAX REVISION CASE NO: 16/2007

¶10

Between:

¶11

THE STATE OF A.P. REP., BY STAT, STAT D.NO.50-50-30/12(2), MEGHANA TOWERS OPP: GURUDWARA BUS STOP VISAKHAPATNAM

¶12

...PETITIONER

¶13

AND

¶14

M/S ANDHRA CEMENTS LIMITED, Satyanarayanapuram, Vijayawada

¶15

...RESPONDENT

¶16

take the TRC on file and set aside the order of the Honble STAT., A.P.Hyderabad in T.A.No.131 of 2001 and 658/2001 dated 27.2.2007.

¶17

Counsel for the Petitioner:

¶18

1.GP FOR COMMERCIAL TAX

¶19

Counsel for the Respondent:

¶20

1.KARTHIK RAMANA PUTTAMREDDY

¶21

¶22

RRR, J & TCDS, J TREVC.No.16 of 2007

¶23

¶24

RRR, J & TCDS, J TREVC.No.16 of 2007

¶25

The Court made the following Order:

¶26

(per Hon’ble Sri Justice R. Raghunandan Rao)

¶27

Sri Karthik Ramana Puttamreddy, learned counsel for the petitioner submits that the petitioner has undergone Corporate Insolvency Resolution Process under the Insolvency and Bankruptcy Code, 2016. He would submit that in view of the Judgment of the Hon’ble Supreme Court in the case of Ghanashyam Mishra and Sons (P) Ltd. v. Edelweiss Asset Reconstruction Co. Ltd.¹ , the tax dues, not covered under the resolution plan approved by the National Company Law Tribunal (NCLT), would not be recoverable by the Department.

¶28

The NCLT, Amaravati Bench, by an order, dated 16.02.2023, in I.A.(IBC)/31/2023 in CP(CIB) No.37/7/AMR/2022, had passed orders of approval of the revival plan placed before the Tribunal. This order effectively bars further recovery of tax from the petitioner.

¶29

In these circumstances, the issues raised in the present Tax Revision Case become academic and accordingly, this Revision Case is closed. There shall be no order as to costs.

¶30