Andhra Pradesh High Court
TREVC/166/2008 of THE STATE OF ANDHRA PRADESH Vs M/S. ESSAR PROJECTS LTD., VISAKHAPATNAM on 1 March 2026
HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] MONDAY, THE SECOND DAY OF MARCH TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR TAX REVISION CASE Nos: 153 & 166 of 2008 TAX REVISION CASE
APHC010226782008
IN THE HIGH COURT OF ANDHRA PRADESH
AT AMARAVATI
(Special Original Jurisdiction)
MONDAY, THE SECOND DAY OF MARCH
TWO THOUSAND AND TWENTY SIX
PRESENT
THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO
THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR
TAX REVISION CASE Nos: 153 & 166 of 2008
TAX REVISION CASE NO: 153/2008
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1. THE STATE OF AP, REP.BY STATE REPRESENTATIVE BEFORE STAT, REP.BY THE STATE REPRESENSTATIVE BEFORE STAT D.NO. 50-50-30/12[2], MEGHANA TOWERS, OPP; GURUDWARE BUS STOP,
...PETITIONER AND
1. M/S ESSAR PROJECTS LTD VISAKHAPATNAM, Rep.by the State Represenstative before STAT D.No. 50-50-30/12[2], Meghana Towers, Opp; Gurudware Bus Stop,
...RESPONDENT take the TRC on the file and set aside the order of the Hon'ble STAT , Visakhapatnam Bench in TA.No. 208 of 1999 dated 15-2-2008
TAX REVISION CASE NO: 166/2008 Between:
1. THE STATE OF ANDHRA PRADESH, REPRESENTED BY THE STATE REPRESENTATIVE BEFORE STAT MEGHANA TOWERS,
4TH FLOOR OPP: GURUDWARE BUS STOP,
...PETITIONER AND
1. M/S ESSAR PROJECTS LTD VISAKHAPATNAM, Visakhapatnam.
...RESPONDENT to take the TRC on file and set aside the order of the Hon'ble STAT, Visakhapatnam Bench in TA.No. 207/1999 dt. 15.02.2008 Counsel for the Petitioner:
1. GP FOR COMMERCIAL TAX Counsel for the Respondent:
1. S DWARAKANATH
The Court made the following Common Order:
(per Hon’ble Sri Justice R. Raghunandan Rao)
The learned counsel appearing for the respondent, would submit that, the respondent has undergone Corporate Insolvency Resolution Process, under the provisions of the Insolvency and Bankruptcy Code. The learned counsel for the respondent has also placed before this Court, the Order of the National Company Law Tribunal, Mumbai Bench, Court – II, dated 07.05.2021, in IA 1623 of 2019, in CP (IB) 1832/MB/C-II/2017. In this Order, the National Company Law Tribunal, had directed to initiate liquidation process against the respondent and appointed a Liquidator.
2. In such circumstances, nothing further would survive in the present Tax Revision Cases in as much as any tax recoverable by the State is now subject to the said liquidation process.
3. Accordingly, these Tax Revision Cases are closed. There shall be no order as to costs.
As a sequel, pending miscellaneous applications, if any, shall stand closed. ________________________ R. RAGHUNANDAN RAO, J
_________________ T.C.D. SEKHAR, J
Date:02.03.2026 KPV
THE HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO
AND
THE HON'BLE SRI JUSTICE T.C.D.SEKHAR
TAX REVISION CASE Nos.153 & 166 of 2008 (per Hon’ble Sri Justice R. Raghunandan Rao)
02.03.2026
KPV