2025:APHC:56083 APHC010003092021 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI [3529]

(Special Original Jurisdiction)

MONDAY, THE EIGHTH 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 NO: 200/2021 Between:

1. M /S.KOBELCO CONSTRUCTION EQUIPMENT, (INDIA) PVT LTD., SURVEY NO. 1 AND 26, 4111, SPINE DTZ, SRICITY (NEAR TADA), SATHAYVEDU, CHITTOOR DISTRICT, ANDHRA PRADESH REPRESENTED BY ITS MANAGING DIRECTOR, MR. KOJI NAKAGAWA, S/O KATSUMI ISHIMARU, AGED ABOUT 51 YEARS.

...PETITIONER AND

1. S TATE OF ANDHRA PRADESH, REP BY ITS PRINCIPAL SECRETARY, REVENUE(CT) DEPARTMENT, VELAGAPUDI, AMARAVATHI, GUNTUR DISTRICT, ANDHRA PRADESH.

2. S TATE OF KARNATAKA, REP BY ITS PRINCIPAL SECRETARY, REVENUE(CT) DEPARTMENT, VIDHANA SOUDHA, BENGALURU KARNATAKA STATE.

3. T HE COMMERCIAL TAX OFFICER, (AUDIT) KOLAR TALUK, KARNATAKA STATE.

4. T HE COMMERCIAL TAX OFFICER, NT O/O. DEPUTY COMMISSIONER OF COMMERCIAL TAXES, CHITTOOR DIVISION, CHITTOOR, CHITTOOR DISTRICT, ANDHRA PRADESH.

5. T HE JOINT COMMISSIONER OF ST, FORMERLY DEPUTY COMMISSIONER OF COMMERCIAL TAXES CHITTOOR 11 CIRCLE, CHITTOOR, CHITTOOR DISTRICT, ANDHRA PRADESH.

6. T HE COMMERCIAL TAX OFFICER, PUTTUR CIRCLE, PUTTUR, CHITTOOR DISTRICT, ANDHRA PRADESH.

...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 issue an appropriate writ, order or direction particularly in the nature of Writ of Mandamus I) declaring the impugned assessment, levy and demand of tax under the provisions of the APVAT Act 2005 on interstate sales effected from State of Karnataka by the Petitioner company depot at Hoskote during the year 2014-15 converting into intrastate sales without any material, investigation and nexus but on pure suspicions , presumptions and conjectures, without any proof of facts as illegal, arbitrary, without authority of law and without jurisdiction, violating articles 286 and 265 of the Constitution of India in addition to article 14 and consequently to set aside / quash the impugned order of assessment dated 31-03-2020 in Form VAT 305 vide A.O. No. 206481 by the 4th respondent herein namely Commercial Tax Officer (INT), Chittoor Division , Chittoor issued in breach of the principles of natural justice also ii) Alternatively in the event of upholding the impugned order of assessment made on presumptions as to deeming interstate sales as intrastate sales , the 2nd and 3 rd respondent shall be directed to refund the tax collected from the Petitioner company s depot at Hoskote for being adjusted towards the tax payable in the State of Andhra Pradesh and pass IA NO: 1 OF 2021 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 pleased to stay all further proceedings including recovery of the disputed tax pursuant to the impugned order of assessment dated 31-03-2020 served on

27-11-2020 pending disposal of the writ petition and pass IA NO: 2 OF 2021 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 pleased to take the additional affidavit on record and to read the contents of the additional affidavit as part and parcel of the main affidavit filed by the Petitioner else the Petitioner would be put to severe loss and hardship.

IA NO: 3 OF 2021 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 pleased to pass necessary orders in the stay petition in I.A. No. 1/2021 pending disposal of the writ petition or else the Petitioner would suffer irreparable loss and hardship.

IA NO: 4 OF 2021 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit fil