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IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI ***
WRIT PETITION Nos.26352, 26371 & 26377 of 2025 WRIT PETITION NO: 26352/2025 Between:
1. C HUKKAPALLI RAMAKRISHNA PRASAD, FORMER DIRECTOR, M/S. KUSALAVA BATTERIES PRIVATE LIMITED, RESIDING AT D. NO. 60-28-3, VASIREDDY SIVARAMAKRISHNAYYA STREET, GAYATRI NAGAR, VIJAYAWADA, ANDHRA PRADESH - 520 008.
...PETITIONER AND
1. T HE DEPUTY COMMERCIAL TAX OFFICER, GOVERNORPET CIRCLE D.NO 27-6-19, SAI SOUDHA BUILDING, 1ST AND 2ND FLOOR, SBI OPP. ALI BEIG STREET, GOVERNORPET, VIJAYAWADA, NTR DISTRICT, ANDHRA PRADESH - 520 002
2. S TATE BANK OF INDIA LABBIPET BRANCH, REPRESENTED BY THE BANK MANAGER KUSALAVA BUILDING, ACHARYA RANGA NAGAR VIJAYAWADA, ANDHRA PRADESH - 520 010
3. T HE COMMISSIONER OF STATE TAXES, D.NO 5-59, BANDAR ROAD, R K SPRING VALLEY APARTMENTS, RAJIV BHARGAV COLONY ROAD, EDUPUGALLU, VIJAYAWADA, ANDHRA PRADESH - 521 152
4. S TATE OF ANDHRA PRADESH, THROUGH SECRETARY TO GOVERNMENT, COMMERCIAL TAXES (FAC), SECRETARIAT BUILDINGS VELAGAPUDI, AMARAVATI, GUNTUR ANDHRA PRADESH - 522 238. ...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 to pleased to issue a Writ, Order, or direction particularly one in the nature of a Writ of Mandamus or any other appropriate writ (i) to declare as illegal and set aside the Notice dated 18.09.2025 under Section 29 of the APVAT Act 2005 issued by the Respondent No. 1 as being null and void, illegal, without jurisdiction, violative of the principles of natural justice and contrary to law (ii) to declare that the Petitioner is not liable to pay an amount of Rs. 23,37,027/- against the dues of M/s. Kusalava Batteries Private Limited as being illegal, arbitrary, and violative of Article 14 and Article 19(1)(g) of the Constitution of India and pass such other order or orders as the Hon'ble High Court may deem fit and proper in the circumstances of the case. 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 pleased to order stay the recovery of demand of Rs. 23,37,027/- pursuant to the Impugned Notice dated 18.09.2025 issued by the Respondent No. 1 and pass IA NO: 2 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 receive the additional facts and documents and the additional affidavit into the record which is to be read as part and parcel of the affidavit filed in support of the Writ Petition and pass such Counsel for the Petitioner:
1. KARAN TALWAR Counsel for the Respondent(S):
1. GP FOR COMMERCIAL TAX WRIT PETITION NO: 26371/2025 Between:
1. C HUKKAPALLI SIDDHARTH, FORMER DIRECTOR, M/S.
KUSALAVA BATTERIES PRIVATE LIMITED, RESIDING AT D. NO. 60-28-3, VASIREDDY SIVARAMAKRISHNAYYA STREET, GAYATRI NAGAR, VIJAYAWADA, ANDHRA PRADESH - 520 008
2. K USALAVA FINANCE LIMITED, REPRESENTED BY CHUKKAPALLI SIDDHARTH HAVING REGISTERED OFFICE AT 40-2-16, M.G. ROAD, LABBIPET, VIJAYAWADA, KRISHNA, ANDHRA PRADESH - 520 010.
...PETITIONER(S)
AND
1. T HE DEPUTY COMMERCIAL TAX OFFICER, GOVERNORPET CIRCLE D.NO 27-6-19, SAI SOUDHA BUILDING, 1ST AND 2ND FLOOR, SBI 0PP. AN BEIG STREET, GOVERNORPET, VIJAYAWADA, NTR DISTRICT, ANDHRA PRADESH - 520 002
2. S TATE BANK OF INDIA LABBIPET BRANCH, REPRESENTED BY THE BANK MANAGER KUSALAVA BUILDING, ACHARYA RANGA NAGAR VIJAYAWADA, ANDHRA PRADESH - 520 010
3. T HE COMMISSIONER OF STATE TAXES, D.NO 5-59, BANDAR ROAD, R K SPRING VALLEY APARTMENTS, RAJIV BHARGAV COLONY ROAD, EDUPUGALLU, VIJAYAWADA, ANDHRA PRADESH - 521 152
4. S TATE OF ANDHRA PRADESH, THROUGH SECRETARY TO GOVERNMENT, COMMERCIAL TAXES (FAC), SECRETARIAT BUILDINGS VELAGAPUDI, AMARAVATI, GUNTUR ANDHRA PRADESH - 522 238 ...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 to may be pleased to issue a Writ, Order, or direction particularly one in the nature of a Writ of Mandamus or any other appropriate writ (i) to declare as illegal and set aside the Notice dated 18.09.2025 under Section 29 of the APVAT Act 2005 issued by the Respondent No. 1 as being null and void, illegal, without jurisdiction, violative of the principles of natural justice and contrary to law (ii) to declare that the Petitioner No.1 is not liable to pay an amount of Rs. 23,37,027/- against the dues of M/s. Kusalava Batteries Private Limited as being illegal, arbitrary, and violative of Article 14 and Article 19(1)(g) of the Constitution of India and pass such other order or orders as the Honble High Court may deem fit and proper in the circumstances of the case. and pass such other order or orders as the Honble High Court may deem fit and proper in the circumstances of the case.
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 order stay the recovery of demand of Rs.
23,37,027/- pursuant to the Impugned Notice dated 18.09.2025 issued by the Respondent No. 1 and pass such IA NO: 2 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 Pleased to receive the additional facts and documents and the additional affidavit into the record which is to be read as part and parcel of the affidavit filed in support of the Writ Petition and pass.
Counsel for the Petitioner(S):
1. KARAN TALWAR Counsel for the Respondent(S):
1. SANTHI CHANDRA WRIT PETITION NO: 26377/2025 Between:
1. C HUKKAPALLI CHAKRAVARTHY, FORMER DIRECTOR, M/S.
KUSALAVA BATTERIES PRIVATE LIMITED, RESIDING AT H. NO. 40-15/2-10, BRINDAVAN COLONY, LABBIPET, VIJAYAWADA, ANDHRA PRADESH- 520 008.
...PETITIONER AND
1. T HE DEPUTY COMMERCIAL TAX OFFICER, GOVERNORPET CIRCLE D.NO 27-6-19, SAI SOUDHA BUILDING, 1ST AND 2ND FLOOR, SBI OPP. ALI BEIG STREET, GOVERNORPET, VIJAYAWADA, NTR DISTRICT, ANDHRA PRADESH - 520 002
2. S TATE BANK OF INDIA, (LABBIPET BRANCH) REPRESENTED BY THE BANK MANAGER KUSALAVA BUILDING, ACHARYA RANGA NAGAR VIJAYAWADA, ANDHRA PRADESH - 520 010
3. T HE COMMISSIONER OF STATE TAXES, D.NO 5-59, BANDAR ROAD, R K SPRING VALLEY APARTMENTS, RAJIV BHARGAV COLONY ROAD, EDUPUGALLU VIJAYAWADA, ANDHRA PRADESH - 521 152
4. S TATE OF ANDHRA PRADESH, THROUGH SECRETARY TO GOVERNMENT, COMMERCIAL TAXES (FAC), SECRETARIAT BUILDINGS, VELAGAPUDI, AMARAVATI, GUNTUR ANDHRA PRADESH - 522 238. ...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 to may be pleased to issue a Writ, Order, or direction particularly one in the nature of a Writ of Mandamus or any other appropriate writ (i) to declare as illegal and set aside the Notice dated 18.09.2025 under Section 29 of the APVAT Act 2005 issued by the Respondent No. 1 as being null and void, illegal, without jurisdiction, violative of the principles of natural justice and contrary to law (ii) to declare that the Petitioner No.1 is not liable to pay an amount of Rs. 23,37,027/- against the dues of M/s. Kusalava Batteries Private Limited as being illegal, arbitrary, and violative of Article 14 and Article 19(1)(g) of the Constitution of India and pass such other order or orders as the Honble High Court may deem fit and proper in the circumstances of the case. and pass such other order or orders as the Honble High Court may deem fit and proper in the circumstances of the case.
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 order stay the recovery of demand of Rs. 23,37,027/- pursuant to the Impugned Notice dated 18.09.2025 issued by the Respondent No. 1 and pass such IA NO: 2 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 Pleased to receive the additional facts and documents and the additional affidavit into the record which is to be read as part and parcel of the affidavit filed in support of the Writ Petition and pass.
Counsel for the Petitioner(S):
1. KARAN TALWAR Counsel for the Respondent(S):
1. SANTHI CHNDRA Date of Judgment pronounced on: 08-12-2025 HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO AND THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR
1. Whether Reporters of Local newspapers : Yes/No May be allowed to see the judgments?
2. Whether the copies of judgment may be marked : Yes/No to Law Reporters/Journals:
3. Whether the Lordship wishes to see the fair copy : Yes/No Of the Judgment?
*IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI * HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO AND THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR + WRIT PETITION Nos.26352, 26371 & 26377 of 2025 % Dated: 08-12-2025 WRIT PETITION NO: 26352/2025 Between:
1. C HUKKAPALLI RAMAKRISHNA PRASAD, FORMER DIRECTOR, M/S. KUSALAVA BATTERIES PRIVATE LIMITED, RESIDING AT D. NO. 60-28-3, VASIREDDY SIVARAMAKRISHNAYYA STREET, GAYATRI NAGAR, VIJAYAWADA, ANDHRA PRADESH - 520 008.
...PETITIONER AND
1. T HE DEPUTY COMMERCIAL TAX OFFICER, GOVERNORPET CIRCLE D.NO 27-6-19, SAI SOUDHA BUILDING, 1ST AND 2ND FLOOR, SBI OPP. ALI BEIG STREET, GOVERNORPET, VIJAYAWADA, NTR DISTRICT, ANDHRA PRADESH - 520 002
2. S TATE BANK OF INDIA LABBIPET BRANCH, REPRESENTED BY THE BANK MANAGER KUSALAVA BUILDING, ACHARYA RANGA NAGAR VIJAYAWADA, ANDHRA PRADESH - 520 010
3. T HE COMMISSIONER OF STATE TAXES, D.NO 5-59, BANDAR ROAD, R K SPRING VALLEY APARTMENTS, RAJIV BHARGAV COLONY ROAD, EDUPUGALLU, VIJAYAWADA, ANDHRA PRADESH - 521 152
4. S TATE OF ANDHRA PRADESH, THROUGH SECRETARY TO GOVERNMENT, COMMERCIAL TAXES (FAC), SECRETARIAT BUILDINGS VELAGAPUDI, AMARAVATI, GUNTUR ANDHRA PRADESH - 522 238. ...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 to pleased to issue a Writ, Order, or direction particularly one in the nature of a Writ of Mandamus or any other appropriate writ (i) to declare as illegal and set aside the Notice dated 18.09.2025 under Section 29 of the APVAT Act 2005 issued by the Respondent No. 1 as being null and void, illegal, without jurisdiction, violative of the principles of natural justice and contrary to law (ii) to declare that the Petitioner is not liable to pay an amount of Rs. 23,37,027/- against the dues of M/s. Kusalava Batteries Private Limited as being illegal, arbitrary, and violative of Article 14 and Article 19(1)(g) of the Constitution of India and pass such other order or orders as the Hon'ble High Court may deem fit and proper in the circumstances of the case. 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 pleased to order stay the recovery of demand of Rs. 23,37,027/- pursuant to the Impugned Notice dated 18.09.2025 issued by the Respondent No. 1 and pass IA NO: 2 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 receive the additional facts and documents and the additional affidavit into the record which is to be read as part and parcel of the affidavit filed in support of the Writ Petition and pass such Counsel for the Petitioner:
1. KARAN TALWAR Counsel for the Respondent(S):
1. GP FOR COMMERCIAL TAX WRIT PETITION NO: 26371/2025 Between:
1. C HUKKAPALLI SIDDHARTH, FORMER DIRECTOR, M/S.
KUSALAVA BATTERIES PRIVATE LIMITED, RESIDING AT D. NO. 60-28-3, VASIREDDY SIVARAMAKRISHNAYYA STREET, GAYATRI NAGAR, VIJAYAWADA, ANDHRA PRADESH - 520 008
2. K USALAVA FINANCE LIMITED, REPRESENTED BY CHUKKAPALLI SIDDHARTH HAVING REGISTERED OFFICE AT 40-2-16, M.G. ROAD, LABBIPET, VIJAYAWADA, KRISHNA, ANDHRA PRADESH - 520 010.
...PETITIONER(S)
AND
1. T HE DEPUTY COMMERCIAL TAX OFFICER, GOVERNORPET CIRCLE D.NO 27-6-19, SAI SOUDHA BUILDING, 1ST AND 2ND FLOOR, SBI 0PP. AN BEIG STREET, GOVERNORPET, VIJAYAWADA, NTR DISTRICT, ANDHRA PRADESH - 520 002
2. S TATE BANK OF INDIA LABBIPET BRANCH, REPRESENTED BY THE BANK MANAGER KUSALAVA BUILDING, ACHARYA RANGA NAGAR VIJAYAWADA, ANDHRA PRADESH - 520 010
3. T HE COMMISSIONER OF STATE TAXES, D.NO 5-59, BANDAR ROAD, R K SPRING VALLEY APARTMENTS, RAJIV BHARGAV COLONY ROAD, EDUPUGALLU, VIJAYAWADA, ANDHRA PRADESH - 521 152
4. S TATE OF ANDHRA PRADESH, THROUGH SECRETARY TO GOVERNMENT, COMMERCIAL TAXES (FAC), SECRETARIAT BUILDINGS VELAGAPUDI, AMARAVATI, GUNTUR ANDHRA PRADESH - 522 238 ...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 to may be pleased to issue a Writ, Order, or direction particularly one in the nature of a Writ of Mandamus or any other appropriate writ (i) to declare as illegal and set aside the Notice dated 18.09.2025 under Section 29 of the APVAT Act 2005 issued by the Respondent No. 1 as being null and void, illegal, without jurisdiction, violative of the principles of natural justice and contrary to law (ii) to declare that the Petitioner No.1 is not liable to pay an amount of Rs. 23,37,027/- against the dues of M/s. Kusalava Batteries Private Limited as being illegal, arbitrary, and violative of Article 14 and Article 19(1)(g) of the Constitution of India and pass such other order or orders as the Honble High Court may deem fit and proper in the circumstances of the case. and pass such other order or orders as the Honble High Court may deem fit and proper in the circumstances of the case.
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 order stay the recovery of demand of Rs.
23,37,027/- pursuant to the Impugned Notice dated 18.09.2025 issued by the Respondent No. 1 and pass such IA NO: 2 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 Pleased to receive the additional facts and documents and the additional affidavit into the record which is to be read as part and parcel of the affidavit filed in support of the Writ Petition and pass.
Counsel for the Petitioner(S):
1. KARAN TALWAR Counsel for the Respondent(S):
1. SANTHI CHANDRA WRIT PETITION NO: 26377/2025 Between:
1. C HUKKAPALLI CHAKRAVARTHY, FORMER DIRECTOR, M/S.
KUSALAVA BATTERIES PRIVATE LIMITED, RESIDING AT H. NO. 40-15/2-10, BRINDAVAN COLONY, LABBIPET, VIJAYAWADA, ANDHRA PRADESH- 520 008.
...PETITIONER AND
1. T HE DEPUTY COMMERCIAL TAX OFFICER, GOVERNORPET CIRCLE D.NO 27-6-19, SAI SOUDHA BUILDING, 1ST AND 2ND FLOOR, SBI OPP. ALI BEIG STREET, GOVERNORPET, VIJAYAWADA, NTR DISTRICT, ANDHRA PRADESH - 520 002
2. S TATE BANK OF INDIA, (LABBIPET BRANCH) REPRESENTED BY THE BANK MANAGER KUSALAVA BUILDING, ACHARYA RANGA NAGAR VIJAYAWADA, ANDHRA PRADESH - 520 010
3. T HE COMMISSIONER OF STATE TAXES, D.NO 5-59, BANDAR ROAD, R K SPRING VALLEY APARTMENTS, RAJIV BHARGAV COLONY ROAD, EDUPUGALLU VIJAYAWADA, ANDHRA PRADESH - 521 152
4. S TATE OF ANDHRA PRADESH, THROUGH SECRETARY TO GOVERNMENT, COMMERCIAL TAXES (FAC), SECRETARIAT BUILDINGS, VELAGAPUDI, AMARAVATI, GUNTUR ANDHRA PRADESH - 522 238. ...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 to may be pleased to issue a Writ, Order, or direction particularly one in the nature of a Writ of Mandamus or any other appropriate writ (i) to declare as illegal and set aside the Notice dated 18.09.2025 under Section 29 of the APVAT Act 2005 issued by the Respondent No. 1 as being null and void, illegal, without jurisdiction, violative of the principles of natural justice and contrary to law (ii) to declare that the Petitioner No.1 is not liable to pay an amount of Rs. 23,37,027/- against the dues of M/s. Kusalava Batteries Private Limited as being illegal, arbitrary, and violative of Article 14 and Article 19(1)(g) of the Constitution of India and pass such other order or orders as the Honble High Court may deem fit and proper in the circumstances of the case. and pass such other order or orders as the Honble High Court may deem fit and proper in the circumstances of the case.
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 order stay the recovery of demand of Rs. 23,37,027/- pursuant to the Impugned Notice dated 18.09.2025 issued by the Respondent No. 1 and pass such IA NO: 2 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 Pleased to receive the additional facts and documents and the additional affidavit into the record which is to be read as part and parcel of the affidavit filed in support of the Writ Petition and pass.
Counsel for the Petitioner(S):
1. KARAN TALWAR Counsel for the Respondent(S):
1. SANTHI CHNDRA GIST :
>HEAD NOTE: Cases referred:
APHC010509762025 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 Nos.26352, 26371 & 26377 of 2025 WRIT PETITION NO: 26352/2025 Between:
1. C HUKKAPALLI RAMAKRISHNA PRASAD, FORMER DIRECTOR, M/S.
KUSALAVA BATTERIES PRIVATE LIMITED, RESIDING AT D. NO. 60- 28-3, VASIREDDY SIVARAMAKRISHNAYYA STREET, GAYATRI NAGAR, VIJAYAWADA, ANDHRA PRADESH - 520 008.
...PETITIONER AND
1. T HE DEPUTY COMMERCIAL TAX OFFICER, GOVERNORPET CIRCLE D.NO 27-6-19, SAI SOUDHA BUILDING, 1ST AND 2ND FLOOR, SBI OPP. ALI BEIG STREET, GOVERNORPET, VIJAYAWADA, NTR DISTRICT, ANDHRA PRADESH - 520 002
2. S TATE BANK OF INDIA LABBIPET BRANCH, REPRESENTED BY THE BANK MANAGER KUSALAVA BUILDING, ACHARYA RANGA NAGAR VIJAYAWADA, ANDHRA PRADESH - 520 010
3. T HE COMMISSIONER OF STATE TAXES, D.NO 5-59, BANDAR ROAD, R K SPRING VALLEY APARTMENTS, RAJIV BHARGAV COLONY ROAD, EDUPUGALLU, VIJAYAWADA, ANDHRA PRADESH - 521 152
4. S TATE OF ANDHRA PRADESH, THROUGH SECRETARY TO GOVERNMENT, COMMERCIAL TAXES (FAC), SECRETARIAT BUILDINGS VELAGAPUDI, AMARAVATI, GUNTUR ANDHRA PRADESH - 522 238.
...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 a Writ, Order, or direction particularly one in the nature of a Writ of Mandamus or any other appropriate writ (i) to declare as illegal and set aside the Notice dated 18.09.2025 under Section 29 of the APVAT Act 2005 issued by the Respondent No. 1 as being null and void, illegal, without jurisdiction, violative of the principles of natural justice and contrary to law (ii) to declare that the Petitioner is not liable to pay an amount of Rs. 23,37,027/- against the dues of M/s. Kusalava Batteries Private Limited as being illegal, arbitrary, and violative of Article 14 and Article 19(1)(g) of the Constitution of India and pass such other order or orders as the Hon'ble High Court may deem fit and proper in the circumstances of the case. 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 pleased to order stay the recovery of demand of Rs. 23,37,027/- pursuant to the Impugned Notice dated 18.09.2025 issued by the Respondent No. 1 and pass IA NO: 2 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 receive the additional facts and documents and the additional affidavit into the record which is to be read as part and parcel of the affidavit filed in support of the Writ Petition and pass such Counsel for the Petitioner:
1. KARAN TALWAR Counsel for the Respondent(S):
1. GP FOR COMMERCIAL TAX WRIT PETITION NO: 26371/2025 Between:
1. C HUKKAPALLI SIDDHARTH, FORMER DIRECTOR, M/S. KUSALAVA BATTERIES PRIVATE LIMITED, RESIDING AT D. NO. 60-28-3, VASIREDDY SIVARAMAKRISHNAYYA STREET, GAYATRI NAGAR, VIJAYAWADA, ANDHRA PRADESH - 520 008
2. K USALAVA FINANCE LIMITED, REPRESENTED BY CHUKKAPALLI SIDDHARTH HAVING REGISTERED OFFICE AT 40-2-16, M.G. ROAD, LABBIPET, VIJAYAWADA, KRISHNA, ANDHRA PRADESH -
520 010.
...PETITIONER(S)
AND
1. T HE DEPUTY COMMERCIAL TAX OFFICER, GOVERNORPET CIRCLE D.NO 27-6-19, SAI SOUDHA BUILDING, 1ST AND 2ND FLOOR, SBI 0PP. AN BEIG STREET, GOVERNORPET, VIJAYAWADA, NTR DISTRICT, ANDHRA PRADESH - 520 002
2. S TATE BANK OF INDIA LABBIPET BRANCH, REPRESENTED BY THE BANK MANAGER KUSALAVA BUILDING, ACHARYA RANGA NAGAR VIJAYAWADA, ANDHRA PRADESH - 520 010
3. T HE COMMISSIONER OF STATE TAXES, D.NO 5-59, BANDAR ROAD, R K SPRING VALLEY APARTMENTS, RAJIV BHARGAV COLONY ROAD, EDUPUGALLU, VIJAYAWADA, ANDHRA PRADESH - 521 152
4. S TATE OF ANDHRA PRADESH, THROUGH SECRETARY TO GOVERNMENT, COMMERCIAL TAXES (FAC), SECRETARIAT BUILDINGS VELAGAPUDI, AMARAVATI, GUNTUR ANDHRA PRADESH - 522 238 ...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 tomay be pleased to issue a Writ, Order, or direction particularly one in the nature of a Writ of Mandamus or any other appropriate writ (i) to declare as illegal and set aside the Notice dated 18.09.2025 under Section 29 of the APVAT Act 2005 issued by the Respondent No. 1 as being null and void, illegal, without jurisdiction, violative of the principles of natural justice and contrary to law (ii) to declare that the Petitioner No.1 is not liable to pay an amount of Rs. 23,37,027/- against the dues of M/s. Kusalava Batteries Private Limited as being illegal, arbitrary, and violative of Article 14 and Article 19(1)(g) of the Constitution of India and pass such other order or orders as the Honble High Court may deem fit and proper in the circumstances of the case. and pass such other order or orders as the Honble High Court may deem fit and proper in the circumstances of the case.
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 order stay the recovery of demand of Rs. 23,37,027/- pursuant to the Impugned Notice dated 18.09.2025 issued by the Respondent No. 1 and pass such IA NO: 2 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 Pleased to receive the additional facts and documents and the additional affidavit into the record which is to be read as part and parcel of the affidavit filed in support of the Writ Petition and pass.
Counsel for the Petitioner(S):
1. KARAN TALWAR Counsel for the Respondent(S):
1. SANTHI CHANDRA WRIT PETITION NO: 26377/2025 Between:
1. C HUKKAPALLI CHAKRAVARTHY, FORMER DIRECTOR, M/S.
KUSALAVA BATTERIES PRIVATE LIMITED, RESIDING AT H. NO. 40-15/2-10, BRINDAVAN COLONY, LABBIPET, VIJAYAWADA, ANDHRA PRADESH- 520 008.
...PETITIONER AND
1. T HE DEPUTY COMMERCIAL TAX OFFICER, GOVERNORPET CIRCLE D.NO 27-6-19, SAI SOUDHA BUILDING, 1ST AND 2ND FLOOR, SBI OPP. ALI BEIG STREET, GOVERNORPET, VIJAYAWADA, NTR DISTRICT, ANDHRA PRADESH - 520 002
2. S TATE BANK OF INDIA, (LABBIPET BRANCH) REPRESENTED BY THE BANK MANAGER KUSALAVA BUILDING, ACHARYA RANGA NAGAR VIJAYAWADA, ANDHRA PRADESH - 520 010
3. T HE COMMISSIONER OF STATE TAXES, D.NO 5-59, BANDAR ROAD, R K SPRING VALLEY APARTMENTS, RAJIV BHARGAV COLONY ROAD, EDUPUGALLU VIJAYAWADA, ANDHRA PRADESH - 521 152
4. S TATE OF ANDHRA PRADESH, THROUGH SECRETARY TO GOVERNMENT, COMMERCIAL TAXES (FAC), SECRETARIAT BUILDINGS, VELAGAPUDI, AMARAVATI, GUNTUR ANDHRA PRADESH - 522 238. ...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 a Writ, Order, or direction particularly one in the nature of a Writ of Mandamus or any other appropriate writ (i) to declare as illegal and set aside the Notice dated 18.09.2025 under Section 29 of the APVAT Act 2005 issued by the Respondent No. 1 as being null and void, illegal, without jurisdiction, violative of the principles of natural justice and contrary to law (ii) to declare that the Petitioner is not liable to pay an amount of Rs. 23,37,027/- against the dues of M/s. Kusalava Batteries Private Limited as being illegal, arbitrary, and violative of Article 14 and Article 19(1 )(g) of the Constitution of India and pass such other order or orders as the Hon'ble High Court may deem fit and proper in the circumstances of the case. 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 Pleased to order stay the recovery of demand of Rs. 23,37,027/- pursuant to the Impugned Notice dated 18.09.2025 issued by the Respondent No. 1 and pass IA NO: 2 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 Pleased to receive the additional facts and documents and the additional affidavit into the record which is to be read as part and parcel of the affidavit filed in support of the Writ Petition and pass such Counsel for the Petitioner:
1. KARAN TALWAR Counsel for the Respondent(S):
1. GP FOR COMMERCIAL TAX
The Court made the following Common Order: (per Hon’ble Sri Justice R. Raghunandan Rao)
As the three Writ Petitions arise out of the same issue and relate to the same company in liquidation, they are being disposed of, by way of this Common Order.
2. Heard Sri Karan Talwar, learned counsel for the petitioners and the Learned Government Pleader for Commercial Tax, appearing for the respondents.
3. The petitioners, in these Writ Petitions, are directors of a private limited company called M/s. Kusalava Batteries Private Limited. This company has been liquidated under the provisions of the Insolvency & Bankruptcy Code, 2016, by virtue of the Orders of the National Company Law Tribunal, Amaravati Bench, in C.P(IB) No.546/9/HDB/2018. During the course of liquidation, the commercial tax authorities had approached the Liquidator, by way of an E-mail, dated 30.10.2019, seeking recovery of Rs.24,14,944/- out of the amounts received on account of the liquidation of the company. The liquidator is said to have rejected the said claim on the ground that the claim has not been filed in the prescribed format and within the prescribed limitation. The liquidator, in the course of liquidation, had also filed IA(IBC) No.62 of 2021, setting out all the facts, including the fact that the claim of the sales tax authorities had been rejected by the liquidator. The liquidator had also stated that certain show-cause notices had also been received for recovery of money and the same had not been accepted. In any event, the National Company Law Tribunal, Amaravati Bench, disposed of this application, with permission being granted to the liquidator to dissolve the company.
4. The Deputy Assistant Commissioner (ST)-I, Krishnalanka Circle, Vijayawada, had issued a notice, dated 27.01.2021, under Section 24(5) of the Andhra Pradesh Value Added Tax Act, 2005 [for short “the AP VAT”], contending that a sum of Rs.24,14,944/- was due on account of the tax demands and called upon the petitioners herein, to clear the same within seven days from the date of receipt of the notice, failing which, action would be initiated for recovery. The petitioners had replied to the same by a letter, dated 05.02.2021. In this reply, the petitioners contended that the question of recovery under Section 24(5) of the AP VAT would arise only if the authorities could not recover the tax and a notice under Section 24(5) of the AP VAT Act, without exhausting all the avenues of recovery, was not permissible. Apart from this, the petitioners also contended that the directors of a private limited company cannot be required to make good the tax dues of the company unless the requirements of Section 24(5) of the AP VAT Act, namely inability to collect on account of gross negligence, misfeasance or breach of duty, are made out. No further action appears to have been taken by the authorities, after these objections were filed, till 18.09.2025. The 1st respondent, on 18.09.2025, attached the back accounts of the petitioners, by issuing a notice under Section 29 of the AP VAT Act, to the 2nd respondent, in which the petitioners are maintaining their bank account.
5. The petitioners being aggrieved by the said orders of attachment, have approached this Court, by way of the present set of Writ Petitions.
6. Sri Karan Talwar, learned counsel for the petitioners, essentially reiterated the aforesaid objections set out in their objection, dated 05.02.2021. He would contend that the tax authorities, having delayed filing the necessary claim applications, had shut themselves out of the liquidation process and the authorities cannot turn around and seek recovery from the petitioners. He would submit that the State cannot take advantage of its own mistakes and negligence and seek recovery from the petitioners. Apart from the above, the learned counsel for the petitioners would also contend that no steps can be initiated under Section 24(5) of the AP VAT Act unless and until a prima facie case, setting out the
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