Back
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI
R.Raghunandan Rao, T.C.D.Sekhar, JJ.
Asian Timber Estates – Petitioner
Versus
The State Of Ap, Rep. By Its Principal Secretary To Government Commercial Taxes Department – Respondent
Writ Petition No. 2161 of 2025
Decided On : 25-02-2026
| Table of Content |
|---|
| 1. details of assessment and appeal process (Para 1 , 2) |
| 2. court directive to resolve pending appeal (Para 3) |
| 3. conclusion and closure of proceedings (Para 4) |
ORDER :
R. Raghunandan Rao, J.
The petitioner had suffered an order of assessment, dated 31.12.2018, as well as the penalty order, dated 30.03.2019, for the tax period from 01.11.2014 to 31.06.2017. Aggrieved by these orders, the petitioner had moved an appeal on 31.05.2023. This appeal bearing Appeal No.GNT-1/191/2025-2026 is still pending before the appellate authority.
2. The petitioner had also moved an application for stay of operation of the orders of assessment and penalty. However, the said application came to be dismissed by an order, dated 21.07.2025. The respondents had also initiated action for recovery of tax by freezing the accounts of the petitioner. At that stage, the petitioner has approached this Court, by way of the present Writ Petition challenging the said proceedings of the 3rd respondent, dated 10.01.2025, under which recovery proceedings were being taken up.
3. In the light of the aforesaid facts, it would be appropriate to dispose of this Writ Petition with a direction to the 2nd respondent, before whom the aforesaid appeal is pending, to dispose of the said appeal within a period of one month from the date of receipt of this order.
4. Accordingly, this Writ Petition is disposed of. There shall be no order as to costs.
As a sequel, pending miscellaneous petitions, if any, shall stand closed. There shall be no order as to costs.
The court directed the appellate authority to resolve a pending appeal regarding assessment and penalty orders within one month to prevent undue recovery actions against the petitioner.
Recovery proceedings during the pendency of stay petitions filed before appellate authorities should be stayed until the adjudication of said stay petitions to prevent potential injustice.
The Court emphasizes the need for timely decisions by appellate authorities in tax matters.
Court directed timely consideration of the stay petition and suspension of recovery proceedings pending appeal review.
Recovery proceedings may be stayed by courts in writ jurisdictions when an appeal and stay petition are pending before the competent authority, ensuring the preservation of the subject matter until t....
Timely compliance with tax assessment orders is crucial; delay in filing appeals must be substantiated with valid reasons.
Courts may grant interim protection by staying recovery proceedings until the appellate authority decides upon a pending stay application in tax matters.
Ex-parte GST assessment set aside for fresh hearing on pre-deposit of disputed tax.
Pending income tax appeal requires petitioner to seek stay from appellate authority; court directs expeditious consideration.
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
