Andhra Pradesh High Court
WP/21316/2019 of M/s.SKD Electro Sales Private Limited, Vs The Commercial Tax Officer, on 31 December 2019
OF ANDHRA PRADESH: AMARAVATI CHIEF JUSTICE J.K. MAHESHWARI AND JUSTICE M. VENKATA RAMANA WRIT PETITION No.21316 of 2019 Between: M/s. SKD Electro Sales Private Limited, Secunderabad …Petitioner and 1. The Commercial Tax Officer, Vijawayada 2. The State of Andhra Pradesh, Velagapudi
CHIEF JUSTICE J.K. MAHESHWARI
AND
JUSTICE M. VENKATA RAMANA
WRIT PETITION No.21316 of 2019
Between:
M/s. SKD Electro Sales Private Limited, Secunderabad …Petitioner
and
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1. The Commercial Tax Officer, Vijawayada
2. The State of Andhra Pradesh, Velagapudi
..Respondents
ORAL ORDER31.12.2019
Per J.K. Maheshwari, CJ
Sri Shaik Jeelani Basha, learned counsel for the petitioner.
Government Pleader for Commercial Taxes for the respondents.
1. Being aggrieved by non-acceptance of form ‘c’ as per Rule 12(7) of the Central Sales Tax (Registration and Turnover) Rules, 1957 by respondent No.1, the petitioner has come before this Court seeking appropriate direction placing reliance on the order, dated 23.01.2017, passed in W.P.No.38006 of 2016 by a Division Bench of the erstwhile High Court of Judicature at Hyderabad for the State of Telangana and the State of Andhra Pradesh.
2. The contention of the petitioner is that since the subject form could not be received from the department, it could not have been produced before the authority at the time of assessment proceedings, however, the authority passed the impugned assessment order. Now, as the petitioner received the subject form, it intend to file the same, but the authority is not accepting the same. In view of the aforesaid, appropriate direction may be issued to receive and consider the subject form as per law.
3. After hearing learned counsel for the petitioner and perusing the aforestated order, dated 23.01.2017, passed in W.P.No.38006 of 2016, it is suffice to observe that the subject form may be received and considered by the authority, in accordance with law, on producing the same within one month from today along with a copy of this order.
4. Subject to the above observation, this Writ Petition is disposed of. There shall be no order as to costs. As a sequel, all the pending miscellaneous applications shall stand closed.
J.K. MAHESHWARI, CJ M. VENKATA RAMANA, J
GHN
GHN
THE CHIEF JUSTICE J.K. MAHESHWARI
AND
JUSTICE M. VENKATA RAMANA
WRIT PETITION No.21316 of 2019 (Per J.K.Maheshwari, CJ)
31.12.2019