M/S. Pragalapati Krishna Murthy, W.G. Dist… — Writ and Judicial Review | Andhra Pradesh HC (2026)

M/S. Pragalapati Krishna Murthy, W.G. Dist… — Writ and Judicial Review | Andhra Pradesh HC (2026)

Procedural history

How this case reached the court

AI extract

Prior proceeding
W.P.No.5951/2010 sought stay of collection of disputed tax of Rs.1,13,016/- for 1997-98 (APGST) arising pursuant to the order of the Sales Tax Appellate Tribunal in T.A.No.28 of 2000 dt.23-3-2000 read with the revision order passed by the second respondent dt.26-11-1999, pending disposal of Tax Revision Case No.146 of 2009 before this Court.¶18
Prior proceeding
W.P.No.5975/2010 sought stay of collection of disputed tax of Rs.90,200/- for 1996-97 (APGST) arising in pursuance of the order of the Sales Tax Appellate Tribunal in T.A.No.34 of 2000 dt.23-3-2000 read with the revision order passed by the second respondent dt.27-11-1999, pending disposal of Tax Revision Case No.149 of 2009.¶28
Prior proceeding
W.P.No.5978/2010 sought stay of collection of disputed tax of Rs.1,21,080/- for 1995-96 (APGST) arising in pursuance of the order of the Sales Tax Appellate Tribunal in T.A.No.27 of 2000 dated 19.3.2000 read with the revision order passed by the second respondent dated 27.11.1999, pending disposal of Tax Revision Case No.153 of 2009.¶38
Prior proceeding
W.P.No.8448/2010 sought stay of collection of disputed tax of Rs.3,68,856/- for assessment year 1996-97 (APGST) arising in pursuance of the order of the Sales Tax Appellate Tribunal in T.A.No.1463 of 1999 dated 28.01.2010, pending disposal of the Tax Revision Case before this Court.¶47
Prior proceeding
W.P.No.8449/2010 sought stay of collection of disputed tax of Rs.2,82,212/- for assessment year 1997-98 (APGST) arising in pursuance of the order of the Sales Tax Appellate Tribunal in T.A.No.1465 of 1999 dated 28.01.2010, pending disposal of the Tax Revision Case before this Court.¶57
Prior proceeding
W.P.No.8450/2010 sought stay of collection of disputed tax of Rs.3,10,467/- for assessment year 1995-96 (APGST) arising in pursuance of the order of the Sales Tax Appellate Tribunal in TA.No.1462 of 1999 dated 28.1.2010 (date completed at ¶68), pending disposal of the Tax Revision Case before this Court.¶66
Prior proceeding
W.P.No.10537/2010 sought stay of collection of disputed tax of Rs.1,63,676/- for assessment year 1999-2000 (APGST) arising in pursuance of the order of the Sales Tax Appellate Tribunal in TA.No.831 of 2003 dated 29.9.2009, pending disposal of the Tax Revision Case.¶78
Prior proceeding
W.P.No.10545/2010 sought stay of collection of disputed tax of Rs.1,39,852/- for assessment year 1997-98 (APGST) arising in pursuance of the order of the Sales Tax Appellate Tribunal in T.A.No.829 of 2003 dated 30-09-2009, pending disposal of the Tax Revision Case.¶89
Prior proceeding
W.P.No.12756/2010 sought that the records pertaining to proceedings No.QPER/DCELL/Engg/PMR/338/02 dated 26.4.2010 issued by the first respondent (Chairman, Visakhapatnam Port Trust) be called for and set aside as illegal, arbitrary and violative of principles of natural justice, with promotion directed to the petitioner.¶98
Prior proceeding
W.P.No.12774/2010 sought stay of collection of disputed penalty of Rs.3,87,438/- for assessment year 1999-00 (APGST) arising in pursuance of the order of the Sales Tax Appellate Tribunal in T.A.No.186 of 2005 dt.09-12-2009, pending disposal of the Tax Revision Case pending before this Court.¶109
Prior proceeding
During the proceedings it was submitted that the Tax Revision Cases, in respect of which interim stay had been sought, were disposed of.¶118

Parties & counsel

AI extract

petitioner
M/S. PRAGALAPATI KRISHNA MURTHY, NIDADAVOLE, REP. BY ITS PROPRIETOR P. KRISHNA MURTHY (W.P.Nos.5951, 5975 & 5978 of 2010)¶12
S KRISHNA MURTHY
petitioner
M/S. SAROJA ENTERPRISES, NALLAJERLA, WEST GODAVARI DISTRICT, REP. BY ITS PROPRIETOR T. KRISHNA (W.P.Nos.8448, 8449 & 8450 of 2010)¶41
S KRISHNA MURTHY
petitioner
M/S. JAVAJI INDUSTRIES, ELURU, REP. BY ITS PARTNER SRI J. RAGHURAM (W.P.No.10537 of 2010)¶71
S KRISHNA MURTHY
petitioner
M/S. JAVVAJI INDUSTRIES, ELURU, REP. BY ITS PARTNER SRI J. RAGHURAM (W.P.No.10545 of 2010)¶81
S KRISHNA MURTHY
petitioner
P.M. RAJU, S/O. URABANNA, SUPERINTENDING ENGINEER (CIVIL), VISAKHAPATNAM PORT TRUST (W.P.No.12756 of 2010)¶92
S KRISHNA MURTHY
petitioner
M/S. BHARAT OIL SALES DEPOT, HINDUPUR, REP. BY ITS PROPRIETOR SRI P. RAMAKRISHNA PRASAD (W.P.No.12774 of 2010)¶103
S KRISHNA MURTHY
respondent
COMMERCIAL TAX OFFICER, NIDADAVOLE (W.P.Nos.5951, 5975 & 5978 of 2010)¶15
GP FOR COMMERCIAL TAX
respondent
DEPUTY COMMISSIONER (CT), ELURU DIVISION, ELURU (W.P.Nos.5951, 5975 & 5978 of 2010)¶16
GP FOR COMMERCIAL TAX
respondent
C T O, TADEPALLIGUDEM (W.P.Nos.8448 & 8449 of 2010)¶44
GP FOR COMMERCIAL TAX
respondent
DEPUTY COMMISSIONER (CT), ELURU (W.P.Nos.8448 & 8449 of 2010)¶45
GP FOR COMMERCIAL TAX
respondent
COMMERCIAL TAX OFFICER, TADEPALLIGUDEM (W.P.No.8450 of 2010)¶63
GP FOR COMMERCIAL TAX
respondent
THE DEPUTY COMMISSIONER (CT), ELURU, W & P, VIJAYAWADA (W.P.No.8450 of 2010)¶64
GP FOR COMMERCIAL TAX
respondent
COMMERCIAL TAX OFFICER, ELURU (W.P.No.10537 of 2010)¶74
GP FOR COMMERCIAL TAX
respondent
THE APPELLATE DEPUTY COMMISSIONER (CT), VIJAYAWADA (W.P.Nos.10537 & 10545 of 2010)¶75
GP FOR COMMERCIAL TAX
respondent
THE JOINT COMMISSIONER (CT), LEGAL, HYDERABAD (W.P.Nos.10537 & 10545 of 2010)¶76
GP FOR COMMERCIAL TAX
respondent
C T O, ELURU (W.P.No.10545 of 2010)¶85
GP FOR COMMERCIAL TAX
respondent
THE CHAIRMAN, VISAKHAPATNAM PORT TRUST (W.P.No.12756 of 2010)¶95
GP FOR COMMERCIAL TAX
respondent
GOVERNMENT OF INDIA, REP. BY ITS SECRETARY, MINISTRY OF SHIPPING (W.P.No.12756 of 2010)¶96
GP FOR COMMERCIAL TAX
respondent
COMMERCIAL TAX OFFICER, HINDUPUR (W.P.No.12774 of 2010)¶106
GP FOR COMMERCIAL TAX
respondent
APPELLATE DEPUTY COMMISSIONER (CT), KURNOOL (W.P.No.12774 of 2010)¶107
GP FOR COMMERCIAL TAX

Coram

AI extract

R. RAGHUNANDAN RAOauthor¶116
T.C.D. SEKHARmember¶7