M/S. Pearl Beverages Ltd., vs The State Of Andhra Pradesh
2024 Latest Caselaw 9386 AP

Andhra Pradesh High Court - Amravati

M/S. Pearl Beverages Ltd., vs The State Of Andhra Pradesh on 16 October, 2024

                HIGH COURT OF ANDHRA PRADESH AT AMARAVATI

MAIN CASE No.: T.R.E.V.C.No.10 of 2024

                                     PROCEEDING SHEET


Sl.           DATE                                 ORDER                             OFFICE
No.                                                                                   NOTE

    3.    16.10.2024         RNT, J & VN, J
                                   Heard Sri A.Sarweswara Rao, learned
                             counsel for the revision petitioner.

                             2.     While challenging the impugned order of
                             the   Value   Added     Tax     Appellate   Tribunal,
                             Visakhapatnam,      one    of    the   submissions
                             advanced is that in Asian Peroxide Limited v.
                             State of Andhra Pradesh1 as Coordinate Bench
                             of this Court, with respect to Rule 20 (2)(h) of the
                             A.P.Value Added Tax Rules, 2005 held that the
                             amendment made incorporating the said clause
                             (h) shall operative prospectively i.e. with effect
                             from the date of the amendment and not the
                             retrospective date i.e. 01.04.2005.

                             3.    Learned counsel for the petitioner submits
                             that the same contention raised before the
                             appellate Tribunal with respect to clause (n)
                             based on Asian Peroxide Limited (supra) was
                             not accepted, on the ground that the said
                             judgment related to clause (h), and not (n). The
                             petitioner's case is under clause (n). He submits


1
    (2011) 39 VST 529 (AP)
                     2


that by the same Notification, clause (n) was also
added      giving   retrospective    effect   w.e.f.
01.04.2005. Consequently, said judgment would
equally apply for       clause (n) as well, and no
retrospective effect could be given, so as to
adversely affect the petitioner's case. The matter
requires consideration.

4.      Issue notice to the respondents.

5. In addition to the normal mode of service, the appellant is permitted to take out personal notice by Registered Post with Acknowledgement Due and file proof of service by the next date.

6. As it is submitted that the some amount (35%) has already been deposited, till the next date of listing, subject to the petitioner depositing 50% of the remaining amount within a period of two weeks, no coercive action will be taken for the rest of the amount.

7. List on 20.11.2024.

_____________ RNT, J

_____________ VN, J Pab