Dismissed¶25

The Sales Tax Appellate Tribunal v. M/S.G.M.R.Vasavi Industries

Andhra Pradesh HC8 Feb 2026TREVC/63/2008

Case brief

AI extract

What is this about?

Tax Revision Case Nos. 63, 68, 69, 72 & 109 of 2008; High Court of Andhra Pradesh at Amaravati; Sales Tax Appellate Tribunal Visakhapatnam Bench; TA No.673/2004 dated 17.12.2007; M/s G M R Vasavi Industries / GMR Ferro Alloys & Industries Limited / Metkore Alloys & Industries Limited; NCLT Hyderabad liquidation order dated 24.12.2020 in I.A.No.1017/2019 in CP(IB) No.346/7/HDB/2018; Insolvency and Bankruptcy Code, 2016; memo dated 05.12.2023; dismissal; no order as to costs; GP for Commercial Tax; S Dwarakanath.

What did the court decide?

In view of the liquidation of the respondent pursuant to the NCLT order dated 24.12.2020, nothing further would survive in the present Tax Revision Cases. ¶25

The Sales Tax Appellate Tribunal Vs… — Insolvency and Bankruptcy | Andhra Pradesh HC (2026)

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[3529]

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APHC010640752008

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

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

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PRESENT

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THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO

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THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR

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TAX REVISION CASE Nos.: 63, 68, 69, 72 & 109 of 2008

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TAX REVISION CASE NO: 63/2008

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Between:

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THE SALES TAX APPELLATE TRIBUNAL, REP BY THE STATE REPRESENTETIVE, BEFORE STAT O/O.MEGHANA TOWERS, 4TTH FLOOR, OPP.GURUDWARE BUS STOP, VISAKHAPATNAM.

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...PETITIONER

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AND

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M/S G M R VASAVI INDUSTRIES, Ravivalasa

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...RESPONDENT

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to take the TRC on file and set aside the orders of the Honble STAT., Viskhapatnam Bench, in TA No.673/2004 dated 17.12.2007

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Counsel for the Petitioner:

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1.GP FOR COMMERCIAL TAX

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Counsel for the Respondent:

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1.S DWARAKANATH

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The Court made the following Common Order:

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

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A memo, dated 05.12.2023, was filed before this Court, along with the order of the National Company Law Tribunal, Hyderabad Bench at Hyderabad, dated 24.12.2020 in I.A.No.1017/2019 in CP(IB) No.346/7/HDB/2018. Along with the said order, a certificate of incorporation showing that the name of the respondent had been changed from M/s. GMR Ferro Alloys & Industries Limited to M/s. Metkore Alloys & Industries Limited, is also filed.

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By virtue of the order, dated 24.12.2020, passed by the N.C.L.T., Hyderabad, the name of the respondent was ordered to be liquidated in accordance with the provisions of the Insolvency and Bankruptcy Code, 2016.

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In that view of the matter, nothing further would survive in the present Revision Cases. Accordingly, the Tax Revision Cases are dismissed. There shall be no order as to costs.

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

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________________________

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R. RAGHUNANDAN RAO, J

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________________ T.C.D. SEKHAR, J

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Date: 09.02.2026 MJA

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