##PAGE1##

2025:APHC:63212

APHC010219792019

IN THE HIGH COURT OF ANDHRA PRADESH

AT AMARAVATI [3529]

(Special Original Jurisdiction)

WEDNESDAY, THE TWENTY FOURTH DAY OF DECEMBER

TWO THOUSAND AND TWENTY FIVE

PRESENT

THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO

THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR

WRIT PETITION Nos.9702, 9667, 9690, 9706, 9707, 9708, 9709 & 9710 of 2019

WRIT PETITION NO: 9702/2019

Between:

1. M /S. RAGHAVENDRA PRESTRESS PRODUCTS PRIVATE LIMITED,,

TUNGABHADRA, RAILWAY YEARD, MANTRALAYAM ROAD,

KURNOOL DISTRICT.

...PETITIONER

AND

1. T HE STATE OF ANDHRA PRADESH, REPRESENTED BY ITS

PRINCIPAL SECRETARY, COMMERCIAL TAXES.

2. T HE COMMISSIONER OF COMMERCIAL TAXES, STATE OF

ANDHRA PRADESH HNO.5-59, BANDAR ROAD, SPRING VALLEY

APARTMENTS, RAJIV BHARGAV COLONY RD, EDUPUGALLU,

VIJAYAWADA, ANDHRA PRADESH 521151.

3. T HE DEPUTY COMMISSIONER OF COMMERCIAL TAXES,

PADMAVATHIPURAM, TIRUPATI, ANDHRA PRADESH 517501

...RESPONDENT(S):

Petition under Article 226 of the Constitution of India praying that in the

circumstances stated in the affidavit filed therewith, the High Court may be

pleased topleased to pass an order or direction or writ, more preferably a writ

in the nature of a writ of mandamus declaring the action of the Appellant

Deputy, Commissioner of Commercial tax Tirupati in not considering the issue

2

RRR,J&2 T0C25D:SA,JP HC:63212

W.P.No.9702 of 2019 & batch

of payment of interest due on refunds liable to be paid vide his order bearing

reference no. Appeal No.28/2017-18 dated 29-03-2018 in relation to taxes on

free supply items as illegal and contrary to the rights of the petitioner

contained in APGST 1957 and specially of Section 33-E thereof and

consequently direct the Appellate Deputy Commissioner of Commercial Taxes

Tirupati to consider and adjudicate on the issue of interest due on Rs

17,40,292/-relating to the assessment year 1999-2000 APGST act, 1957 of

the petitioner's assessment from 3t-08-2006 being the date on which Rule 50

application was preferred by the petitioner till the date of actual payment

IA NO: 1 OF 2019

Petition under Section 151 CPC praying that in the circumstances stated

in the affidavit filed in support of the petition, the High Court may be pleased to

primit the petitioner to place on record the consequential order of the

Commercial Tax officer,-I (FAC), Adoni dated 06-09-2018 on the record of the

above writ petition as an additional material paper and pass

IA NO: 2 OF 2019

Petition under Section 151 CPC praying that in the circumstances stated

in the affidavit filed in support of the petition, the High Court may be pleased

To implead Commericial Tax Officer-I (FAC),Adoni (Proposed Respondent) as

the 4th respondent in the above Writ Petition and pass

IA NO: 1 OF 2025

Petition under Section 151 CPC praying that in the circumstances stated

in the affidavit filed in support of the petition, the High Court may be pleased

May be pleased to permit the Petitioner to modify the prayer in the above Writ

Petition FROM “May be pleased to pass an order or direction or writ more

preferably a writ in the nature of a writ of mandamus declaring the action of

the Appellant Deputy Commissioner of Commercial tax Tirupati in not

considering the issue of payment of interest due on refunds liable to be paid

vide his order bearing reference no Appeal No 28/2017-18 dated 29-03-2018

in relation to taxes on free supply items as illegal and contrary to the rights of

the petitioner contained in APGST 1957 and specially of Section 33E thereof

and consequently direct the Appellate Deputy Commissioner of Commercial

Taxes Tirupati to consider and adjudicate on the issue of interest due on Rs

17 40 292/relating to the assessment year 19992000 APGST act 1957 of the

petitioners assessment from 3t082006 being the date on which Rule 50

application was preferred by the petitioner till the date of actual payment and

3

RRR,J&2 T0C25D:SA,JP HC:63212

W.P.No.9702 of 2019 & batch

pass such other further orders or orders as are deemed fit and proper in the

circumstances of the case and in