State of Andhra Pradesh vs S. Pitchi Reddy

Judicial Analysis Court Copy Headnote Facts Arguments Court observation

2022 Supreme(SC) 3

M.R.SHAH, B.V.NAGARATHNA
State of Andhra Pradesh – Appellant
Versus
S. Pitchi Reddy – Respondent

Advocates appeared:
For the Appellant(s) : Mr. Mahfooz Ahsan Nazki, AOR Mr. Polanki Gowtham, Adv. Mr. Shaik Mohamad Haneef, Adv. Mr. T. Vijaya Bhaskar Reddy, Adv. Mr. K. V. Girish Chowdary, Adv. Rajeswari Mukherjee, Adv.

JUDGMENT :

M.R. SHAH, J.

1. Feeling aggrieved and dissatisfied with the impugned Judgment and Orders passed by the High Court of Judicature at Hyderabad for the State of Telangana and State of Andhra Pradesh dated 13.11.2017 in Writ Petition No. 37515 of 2017, Writ Petition No. 37516 of 2017, Writ Petition No. 37504 of 2017 and Writ Petition No. 37498 of 2017 by which the High Court has allowed the said writ petitions preferred by the respondents herein-original assessees and has quashed the respective assessment orders passed by the Assessing Officer-Commercial Tax Officer, Brodipet Circle, Guntur, the State of Andhra Pradesh and others have preferred the present appeals.

2. That the respective respondents are the registered dealers holding VAT Registration. The Assessing Officer passed the assessment orders for the respective assessment years and assessed the tax by order dated 25.07.2012. The particulars in a tabular form are as under:

Civil Appeal No.	Assessment Year	Assessed Tax	Date of Order
Civil Appeal No. 7768 of 2021	2010-2011	Rs. 9,10,608/-	25

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2022 Supreme(SC) 3

M.R.SHAH, B.V.NAGARATHNAState of Andhra Pradesh – AppellantVersusS. Pitchi Reddy – Respondent

M.R.SHAH, B.V.NAGARATHNA
State of Andhra Pradesh – Appellant
Versus
S. Pitchi Reddy – Respondent