M/S.Tera Software Limited, vs The Assistant Commissioner St,
2021 Latest Caselaw 2029 AP

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

                    WRIT PETITION No.939 of 2021

ORDER: (Per UDPR,J)

      The petitioner challenges the impugned best judgment assessment

proceedings dated 05.10.2020 for the months of April and May, 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. 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.939 of 2021

17th June, 2021 krk