M/S. Sri K. Seshagiri Rao And Company vs The Assistant Commissioner Of State ...
2024 Latest Caselaw 9957 AP

Andhra Pradesh High Court - Amravati

M/S. Sri K. Seshagiri Rao And Company vs The Assistant Commissioner Of State ... on 6 November, 2024

Author: R Raghunandan Rao

Bench: R Raghunandan Rao

APHC010060982022
                   IN THE HIGH COURT OF ANDHRA PRADESH
                                 AT AMARAVATI                           [3508]
                          (Special Original Jurisdiction)

               WEDNESDAY ,THE SIXTH 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 NO: 4036/2022

Between:

M/s. Sri K. Seshagiri Rao And Company                           ...PETITIONER

                                     AND

The Assistant Commissioner Of State Tax and Others        ...RESPONDENT(S)

Counsel for the Petitioner:

1. KARAN TALWAR

Counsel for the Respondent(S):

1. GP FOR COMMERCIAL TAX

The Court made the following:

I.A.No.1 of 2024

This is an application filed to amend the main prayer in the writ petition and also adding new grounds in the writ petition. It is submitted that the application became necessary in view of the fact that leasing or rental services with or without operator, under heading No.9973 was notified in relation to Intra-State Supply of Goods or Services in the State of Andhra Pradesh, by way of G.O.Ms.No.259, dated 29.06.2017 and that the said notification would stand in the way of any declaration that would be sought from this Court. It is further submitted that the additional grounds have been raised in view of the Judgment of the Hon'ble Supreme Court in the case of Mineral Area Development Authority and another vs. Steel Authority of India Limited & Another1. In view of the fact that larger issues of law are involved in the present batch of cases, it would be appropriate to allow this application in view to bring on record all challenges and grounds that may be raised by various counsels in the course of the arguments of this case.

Accordingly, this application is allowed.

Registry is directed to carry out necessary amendments.

Post on 13.11.2024.

R RAGHUNANDAN RAO,J

MAHESWARA RAO KUNCHEAM,J RJS

2024 SCC online SC 1796