Disposed¶29

M/S.S.J.K.Steel Plant Ltd, v. the Asst.Commissioner,Hyd & 2 Others

Andhra Pradesh HC1 Feb 2026WP/25285/2007

Case brief

AI extract

What is this about?

Andhra Pradesh High Court at Amaravati; Writ Petition No. 25285 of 2007; M/S S.J.K. Steel Plant Ltd. vs Assistant Commissioner (Anantapur Division) and others; Article 226 mandamus; APVAT Act Section 51(1); APVAT Rules 2005 Rule 59; Form VAT 203 dated 5th November 2007; penalty for non-payment of tax and monthly returns April 2005 to May 2007; alternative remedy; waiver of penalty by Government; stay application IA No. 1 of 2007 / WPMP 32971 of 2007 under Section 151 CPC; writ petition disposed with liberty; no costs.

What did the court decide?

Liberty to the petitioner to approach the Government for waiver of the penalty, to be considered in accordance with law; no order as to costs; pending miscellaneous petitions stand closed. ¶29

M/S.S.J.K.Steel Plant Ltd, Vs the… — Writ and Judicial Review | Andhra Pradesh HC (2026)

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APHC010550272007

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IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI

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(Special Original Jurisdiction)

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[3529]

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MONDAY,THE SECOND 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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WRIT PETITION NO: 25285/2007

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Between:

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M/S.S.J.K.STEEL PLANT LTD,, JUMBULAPADU(V), TADIPATRI(M), ANANTAPUR DIST REP.BY ITS ASST.MANAGER(ACCOUNTS) MR.J.M.JAGADEESHAIAH

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...PETITIONER

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AND

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THE ASST COMMISSIONER HYD 2 OTHERS, ANATAPUR DIVISION,ANANTAPUR DIST

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THE GOVT OF A P, REP.BY ITS SECRETARY INDUSTRIES & COMMERCE(I.P.) DEPT SECRETARIAT,HYDERABAD

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THE COMMISSIONER OF INDUSTRIES, GOVT.OF A.P,CHIRAG ALI LANE,ABDIS,HYDERABAD

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...RESPONDENT(S):

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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 toto issue an appropriate writ,order or direction more particularly one in the nature of writ of Mandamus declaring the action of the 1st respondent in levying and demading penalty on the ground of non payment of tax along with monthly returns for the period from April,2005 to May,2007 vide impugned proceedings in Form VAT 203 dt.5th November, 2007 as illegal,arbitrary,high handed,contrary to the provisions of the Act and set aside the same and consequently declare that the petitioner is not liable for any penalty under Section 51(1) of the APVAT Act read with Rule 59 of APVAT Rules 2005 as demanded by the 1st respondent and pass such other order or orders

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IA NO: 1 OF 2007(WPMP 32971 OF 2007

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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 staty of all further proceedings pursuant to the impugned penalty for the tax period April,2005 to May,2007 pending disposal of the wp

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Counsel for the Petitioner:

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1.BHASKAR REDDY VEMIREDDY

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Counsel for the Respondent(S):

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1.GP FOR COMMERCIAL TAX (AP)

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2.GP FOR INDUSTRIES COMMERCE

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3.SURIBABU S(SPL SC FOR CT AP)

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The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao)

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Sri Shaik Jeelani Basha, learned counsel appearing for the petitioner would submit that the petitioner still has an alternative remedy of approaching the government, for waiver of the penalty, which is under challenge in the present Writ Petition. In that view of the matter, this Writ Petition is disposed of with liberty to the petitioner to approach the government for waiver of penalty and the same may be considered in accordance with law.

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Accordingly, this Writ Petition is disposed of. There shall be no order as to costs.

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As a sequel, pending miscellaneous petitions, if any, shall stand closed. There shall be no order as to costs.

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___________________________ R. RAGHUNANDAN RAO, J

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____________________ T.C.D. SEKHAR, J RJS

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THE HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO

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