Malli Sai Enterprises vs The Commercial Tax Officer
2024 Latest Caselaw 10227 AP

Citation : 2024 Latest Caselaw 10227 AP
Judgement Date : 13 November, 2024

Andhra Pradesh High Court - Amravati

Malli Sai Enterprises vs The Commercial Tax Officer on 13 November, 2024

Author: R Raghunandan Rao

Bench: R Raghunandan Rao

 APHC010230402020
                    IN THE HIGH COURT OF ANDHRA PRADESH
                                  AT AMARAVATI                     [3508]
                           (Special Original Jurisdiction)

            WEDNESDAY, THE THIRTEENTH DAY OF NOVEMBER
                 TWO THOUSAND AND TWENTY FOUR

                                 PRESENT

         THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO

    THE HONOURABLE SRI JUSTICE MAHESWARA RAO KUNCHEAM

         WRIT PETITION Nos.: 15190, 15051, 15069 & 16033 of 2020

                        WRIT PETITION NO: 15190/2020

Between:

M/s. Malli Sai Enterprises,                                ...PETITIONER

                                   AND

The Commercial Tax Officer Int and Others              ...RESPONDENT(S)

Counsel for the Petitioner:

1. M V J K KUMAR

Counsel for the Respondent(S):

1. J DILEEP KUMAR

WRIT PETITION NO: 15051/2020

Between:

Malli Sai Enterprises ...PETITIONER

AND

The Commercial Tax Officer and Others ...RESPONDENT(S)

Counsel for the Petitioner:

1. M V J K KUMAR Counsel for the Respondent(S):

1. GP FOR COMMERCIAL TAX

2. J DILEEP KUMAR

WRIT PETITION NO: 15069/2020

Between:

Malli Sai Enterprises ...PETITIONER

AND

The Commercial Tax Officer Int and Others ...RESPONDENT(S)

Counsel for the Petitioner:

1. M V J K KUMAR

Counsel for the Respondent(S):

1. ADDL ADVOCATE GENERAL II

2. J DILEEP KUMAR

WRIT PETITION NO: 16033/2020

Between:

M/s Malli Sai Enterprises ...PETITIONER

AND

The Commercial Tax Officer and Others ...RESPONDENT(S)

Counsel for the Petitioner:

1. M V J K KUMAR

Counsel for the Respondent(S):

1. GP FOR COMMERCIAL TAX

2. J DILEEP KUMAR The Court made the following common order:

(per Hon'ble Sri Justice R Raghunandan Rao)

The issues raised in the present set of Writ Petitions have been decided

by this Court, by an order, dated 24.07.2024, in W.P.No.22663 of 2023.

2. Following the said Judgment, these Writ Petitions are disposed

of, affirming the orders of assessment. However, there shall also be a

direction to respondents 4 & 5 to pay the differential amount of taxes for the

assessment periods, covered under the impugned assessment orders to the

respective petitioner to enable the said petitioner to pass on the said tax to the

Commercial Tax Department. The said payment shall be cleared within a

period of two (02) months from the date of receipt of this order.

3. Needless to say, if any interest is recoverable from the

petitioners, for late payment, the same would also have to be borne by

respondents 4 & 5. There shall be no order as to costs.

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

closed.