Andhra Pradesh High Court - Amravati
Medikonda Constructions Private ... vs The Commercial Tax Officer on 6 December, 2022
Bench: U.Durga Prasad Rao, T Mallikarjuna Rao
IN THE NiGH COURT OF ANDHRA PRADESH AT AMARAVAT!
{Special Original Jurisdiction)
TURSDAY, THE SISTH BAY OF NOVEMBER
TWO THOUSAND AND TWENTY TO
3
> PRESENT:
THE HONOURABLE SRI JUSTICE U.DURGA PRASAD RAG
ANDO
THE HONOURASLE SRI JUSTICE T.MALLICARJUNA RAO
WRIT PETITION NO: 28363 OF 2022 ~
Between:
Vis Medikonda Construmions Privake Limited, DLNa S/S 3aQVA, Vedayanalem,
Chaltenyapur, Nellore - 524 004, Rap. by ts Managing Director, M.Radhma Mohan
Petitioner
AND
The Gormmercial Tax GMiner, Circle-U, Nedlare.
2. the State of Andhra B By sradech Bee. by He Principal S ary, Revenue CT}
Dapariment, Andhra Prades sh Secretar! ral, AM arava
Respondents
Petition under Aricle 226 of the Consiiiution of India is Hed praying that
wah
ft
iny the
eivourmatances stated in the affidavit fled therewith, the High Court ray be pleased
ECON
fp igsue Wit of Sdanchamus or any other anorconats Wink or Order ar {
declaring. fa} the action of the 1 respondent in Invoking provisions of Rule
gyi
of APLVAT Rules, 2605 far fo te ture of tax inslead of msfunding the TDS ammount due
%. Ro
io {Rh
the Petitioner is ura vires to Section 22(3A) of the A.P Value Added Tax Act,
aN we Aric cles 14, wy and 268 (2a) of the Constiuke yn of india and the Rule 18{9)(b)
fthe AP. Value Added Tax
. 2008. and "consequently the 'Proceedin ngs of i Fort five passed by the tat
respondent, dated G7.06.2022 served on 25.06.2028 is high handed, arbitrary, not
valid in the eye of law. the action of tive ist Respondent in passing the Best
x it Assessment Proceedings, dsied 21.03.2022 and Proceedings of
Forfeiture, dated O1.06.2082 forfeiting the TOS amount of Bs. 1 S8 G.57 7% for the
tax period SO7G17 ar nd 2017-18 (uote Juma, ZOT7), as arbirary, contrary to law,
without jurisdiction, barred by limitaticn against the Assesarnent Proceedings passed
by the ist Respondent and the same is in violation of Principles of Nalural Justice
anseq tently sei aside the Frooeedings of the Respondent, dated 21.03.2022
oceadingas of Farfetturs, dated 01.06.2028, as null and void,
IANO: ( OF 2022
__ petition urmer Section 14 CPC is Tded praying t
© affidavit Med In support of the writ pation, | i.
nile leased ta suspend the operation of he fai kh Respar noient iy forfeit fing the ne TE :
of Re TAS OS STF vide Best Judgment Auch Assesament Proceedin AS, dated
2a
en
a
13
~~
VOL
1os8 2082 of Forfeiture, dated OF.O8.2082 forfeiting the TDS
unt o for the fax penod BOTH? and 207° 18 fupto due,
afidavit fled in support ferent
2
$o3.
ae :
By
ch,
FR
te to be refuncied ta fhe Pattioner as TOS arnount, ui the
SNondy 5
Petition, as othenvise, the e Petiioner wil be pul fo severe
disposal of WP No 29263 of 2022, on the fle of ihe High
Ve "see or 4 ,
i
réshig., pending
&
Th ie pehtion coming on for haan, i perusing the Pelion and the
2 the onder : 'of the High Courl order dated
OS 2028 & 14 AG. 2065 rmiade herein and upon fearing the argumenis of Srohaik
i Basha Advaoate for ihe Patiioner anc o of SREY NUVIVERANANDA GP for.
Ree 'spondents, the Court made the following.
ORDER:
Ta,
seeds
{23 bad
For cqunter, post after three weeks.
interim suapeansion granted garlicr is extended by four weeks.
Sd. SK. MO. RAFI
ASSISTANT REGISTRAR
#TRUE COPY
. SECTION OFFICER
One CC ie SRESHAIK JEELAN! SASHA Advooate (ORUC]
Two COs fo SREY.N.VIVEKANANDA, GP [OUT]
Two Share COPS
NIGH COURT
UDFRI & TMRG
DATED: 08.92.2082
NOTE: POST AFTER THREE WEERS
ORDER
WP.No. 28385 of 2022
EA TENSION OF EARLIER INTERIM ORDER
