M/S.Tera Software Limited, vs The Assistant Commissioner St,
2021 Latest Caselaw 2025 AP

       THE HON'BLE SRI JUSTICE U.DURGA PRASAD RAO
                                     AND
                 HON'BLE MS. JUSTICE J. UMA DEVI

                    WRIT PETITION No.3882 of 2021

ORDER: (Per UDPR,J)

      The petitioner challenges the impugned best judgment assessment

proceedings dated 05.10.2020 for the month of March, 2020 passed by the

1st respondent and his consequential Garnishee notice dated 10.11.2020

issued to 3rd respondent, as illegal. One of the grounds for not filing returns

and non-payment of the tax for the relevant period by the petitioner as

projected by the petitioner is that the petitioner entered into contract with the

A.P. State Fibernet Limited (APSFL) (an Undertaking of Government of

Andhra Pradesh), Vijayawada for supply, erection, installation and

commissioning of Optical Fiber Cable Operations and Maintenance of A.P.

Fiber Grid Phase-I and II and in that contract the petitioner concern has to

receive Rs.150 crores from APSFL. The same is outstanding since long and

in that context the petitioner filed writ petition No.10218/2020 wherein

interim direction was also given by this Court to the APSFL to consider the

representation of the petitioner and pass appropriate orders. But still the

petitioner has not received the contractual amount and therefore, the

petitioner could not pay the tax due to the department and since the payment

was not made, the returns submitted in the online portal were not received.

However, in the meanwhile, the 1st respondent issued notices and passed

best judgment proceedings without considering representations of the

petitioner. Pursuant to the same, impugned assessment proceedings,

garnishee notices were also issued by the 1st respondent.

Hence, the writ petition.

2. Heard Sri Shaik Jeelani Basha, learned counsel for the petitioner and

learned Assistant Government Pleader for Commercial Taxes representing

respondents.

3. Admittedly, as against the impugned assessment proceedings, remedy

of appeal is available. Considering the same and the circumstances

projected by the petitioner for not filing the returns and non-payment of the

tax, we are of the view that the petitioner has to be given liberty to approach

concerned appellate authority.

4. Accordingly, this writ petition is disposed of giving liberty to the

petitioner to file an appeal before concerned appellate authority within three

(3) weeks from the date of this order, in which case, the appellate authority

shall admit the appeal and after hearing both the parties, pass an appropriate

order on merits. Till such exercise is completed, no coercive steps shall be

taken by the 1st respondent pursuant to the impugned assessment

proceedings. No costs.

As a sequel, interlocutory applications pending, if any, shall stand

closed.

_________________________ U. DURGA PRASAD RAO, J

______________ J. UMA DEVI, J 17th June, 2021 krk

THE HON'BLE SRI JUSTICE U.DURGA PRASAD RAO AND HON'BLE MS. JUSTICE J. UMA DEVI

Writ Petition No.3882 of 2021

17th June, 2021 krk