Sri Shirdisai Pulses vs . State Of Andhra Pradesh
2021 Latest Caselaw 5416 AP

     HIGH COURT OF ANDHRA PRADESH AT AMARAVATI


      HON'BLE Mr. JUSTICE AHSANUDDIN AMANULLAH
                          AND
         HON'BLE Ms. JUSTICE B. S. BHANUMATHI


              WRIT PETITION No.30054 OF 2021

Sri Shirdi Sai Pulses, represented by its Proprietor,
Sri Karumuri Prakash, aged 55 years, # 17-3-6,
Subbaraya Nagar, Ponnur - 522124
                                              ...            Petitioner
             Versus

1. State of Andhra Pradesh, represented by its Principal
   Secretary, Commercial Taxes Department, Secretariat
   at Amaravathi, Velagapudi, Guntur District, A.P.
2. Joint Commissioner of Commercial Taxes, D.No.5-59,
   Bandar Road, Spring Valley Apartments, Rajiv Bhargav
   Colony road, Edupugallu, (Village), Vijayawada, AP-521151
3. Appellate Deputy Commissioner, C/o. Office of the
   Commercial Taxes, Besides SGS Arts College Road,
   Near Red Cherries School, Tirupati, AP-517501
4. Assistant Commissioner (CT), LTU of Guntur Division,
   Jinna Tower Centre, Vasundhara Complex, Guntur, AP
5. Commercial Tax Officer (CTO), Near Railway Station,
   Bapatla, Guntur District, AP - 522101
                                              ...     Respondents

Counsel for the petitioner : Mr. P. V. A. Padmanabham, Advocate

Counsel for the respondents : Mr. T. C. D. Sekhar, Learned Government Pleader, Commercial Tax

ORAL JUDGMENT Date: 21.12.2021

(Per Hon'ble Mr. Justice Ahsanuddin Amanullah)

Heard Mr. P. A. V. Padmanabham, learned counsel for

petitioner and Mr. T. C. D. Sekhar, learned Government Pleader,

Commercial Tax, for the respondents.

2. The petitioner has moved the Court against the order,

dated 06.04.2021, in terms of CTD Order No.JCO - ZH

370421OD27925, passed by respondent no.2 exercising power

under Section 32 of the Andhra Pradesh Value Added Tax Act,

2005 (hereinafter referred to as the 'Act').

3. Learned counsel for the petitioner submitted that the

order is both pre-mature and without jurisdiction, as the order

passed by the respondent no.3, in the appeal filed by the

petitioner against the order of assessment passed by the

respondent no.4, was partly allowed and partly dismissed and the

matter was remanded to the respondent no.4 on certain issues.

It was submitted that as the matter has again gone back to the

stage of assessment, interference under Section 32 of the Act by

the respondent no.2 is not proper.

4. Learned Government Pleader, Commercial Tax,

submitted that the stand is misplaced and erroneous for the

reason that the order passed by the respondent no.3 itself has

been revised by the respondent no.2 exercising power under

Section 32 of the Act, which is valid and within his jurisdiction,

as the said order was a final order, amenable to revision by the

respondent no.2.

5. Learned Government Pleader drew the attention of the

Court to the order impugned, in which it is indicated that an

appeal against the same lies before the AP VAT Appellate

Tribunal, Visakhapatnam (hereinafter referred to as the

'Tribunal').

6. Faced with the situation, learned counsel for the

petitioner submitted that the writ petition be disposed of with liberty to the petitioner to move before the Tribunal and the Court

may direct the same to be heard on merits.

7. Having considered the facts and circumstances of the

case and the submissions of learned counsel for the parties, the

writ petition stands disposed of with liberty to the petitioner to

move before the Tribunal, against the order impugned in the

present writ petition. If the same is done within three weeks from

today, the Tribunal shall hear the same on merits and pass order

in the back ground of the fact that the Hon'ble Supreme Court

has been indulgent in such matters by extending the period of

limitation during COVID pandemic period.

8. The Court would indicate that it has not expressed any

opinion on the merits of the matter.

9. Miscellaneous petitions, if any, pending also stand

disposed of.

________________________________ (AHSANUDDIN AMANULLAH,J)

________________________ (B. S. BHANUMATHI,J)

Note: Furnish C.C by 22.12.2021 B/O MP

HON'BLE Mr. JUSTICE AHSANUDDIN AMANULLAH AND HON'BLE Ms. JUSTICE B. S. BHANUMATHI

WRIT PETITION No.30054 OF 2021

Date : 21-12-2021

Note: Furnish CC by 22.12.2021

B/o

MP