Writ petition seeking reimbursement of 50% sales tax under industrial incentive scheme LIPS 2005-10. Counsel submitted the petitioner company had been dissolved by the NCLT Chennai after liquidation, making the petition not maintainable; recording this, the court dismissed the petition with no order as to costs.
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APHC010599132014
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI
(Special Original Jurisdiction)
[3329]
WEDNESDAY,THE FOURTH DAY OF FEBRUARY TWO THOUSAND AND TWENTY SIX
PRESENT
THE HONOURABLE SRI JUSTICE VENKATESWARLU NIMMAGADDA
WRIT PETITION NO: 8775/2014
Between:
...PETITIONER
AND
...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 toto pass an order or orders or direction more particularly one in the nature of a writ of mandamus declaring the inaction of the respondents 1 and 2 in not reimbursing 50% sales tax claimed by the petitioner company, as illegal, unjustified and contrary to the G.0 No. 178 dated 21-06-2005 as subsequently modified by G.O.Ms. No. 163 dated 25-06-2007 as well as G.O.Ms. Mo. 402 dated 06-07-2007 and G.O.Ms. 62 dated 06-07-2011 respectively issued by the 1st respondent under LIPS 2005-10, besides being in violation of petitioner's rights guaranteed under Art. 14 and 19(1) (g) of Constitution of India and consequently direct the respondents 1 and 2 to'reimburse the 50% sales tax forthwith
IA NO: 1 OF 2014(WPMP 10958 OF 2014
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 restrain the respondents 5 and 6 not to collect the sales tax and AP VAT from the petitioner company till the respondents 1 & 2 reimburse the 50% sales tax for the Financial Years 2009-2010 to 2012-2013 to the tune of Rs.7,29,05,698/- pending disposal of the above writ petition
IA NO: 2 OF 2014(WPMP 10959 OF 2014
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 direct the respondents 1 and 2 to reimburse the 50% sale tax for the years 2009-10 to 2012-13 to the tune of Rs. 7,29,05,698/- (Rupee Seven twenty nine lakhs five thousand six hundred ninety eighty only) pending disposal of the above writ petition
Counsel for the Petitioner:
1.ELEVATED AS JUDGE
Counsel for the Respondent(S):
The Court made the following:
THE HON’BLE SRI JUSTICE VENKATESWARLU NIMMAGADDA
WRIT PETITION NO:8775 OF 2014
ORDER:
Heard learned counsel for the petitioner and learned counsel for the respondents.
As a sequel, miscellaneous petitions, if any, pending shall stand closed.
__________________________________ VENKATESWARLU NIMMAGADDA, J 04.02.2026 BSP
91
HON’BLE SRI JUSTICE VENKATESWARLU NIMMAGADDA
WRIT PETITION NO.8775 of 2014
04.02.2026 BSP
1 issue framed by the court
Is the writ petition maintainable after the petitioner company was dissolved by the NCLT following completion of liquidation proceedings?
2 provisions across 2 enactments
M/S. SBQ STEELS LTD.
THE GOVERNMENT OF ANDHRA PRADESH
THE JOINT DIRECTOR DIA
THE COMMISSIONER OF INDUSTRIES AND COMMERCE
THE GENERAL MANAGER, DISTRICT INDUSTRIES CENTER, NELLORE
COMMISSIONER OF COMMERCIAL TAXES DEPARTMENT
Venkateswarlu Nimmagadda
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
