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2026:APHC:3147

APHC010098962018

IN THE HIGH COURT OF ANDHRA PRADESH

AT AMARAVATI [3529]

(Special Original Jurisdiction)

WEDNESDAY,THE FOURTH DAY OF FEBRUARY

TWO THOUSAND AND TWENTY SIX

PRESENT

THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO

THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR

WRIT PETITION NO: 4358/2018

Between:

1. M /S.SRI VENKATESWARA OIL AND FOOD PRODUCTS,,

D.NO.2-149/ 2, CHERUVU BAZAR, NEAR MUTHYALAMMA

TEMPLE, JAGGAIAHPET-521 175, KRISHNA DIST.REP BY ITS

PROPRIETOR, E.SANJEEV KUMAR,

...PETITIONER

AND

1. T HE COMMERCIAL TAX OFFICER, NANDIGAMA CIRCLE, NO-I

DIVISION, VIJAYAWADA.

2. A PPELLATE DEPUTY COMMISSIONER CT, VIJAYAWADA..

3. S TATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL

SECRETARY, REVENUE (CT) DEPARTMENT, VELAGAPUDI,

AMARAVATHI, GUNTUR 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 a Writ of Mandamus or any other

appropriate writ or order or direction declaring that the order of the 2nd

respondent dated 12-12-2017 rejecting admission of appeal as arbitrary,

illegal, against the provisions of AP VAT Act and also against the

principles of natural justice, set aside the same and consequently direct

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the 2nd respondent to entertain and decide the appeal filed bny the

petitioner for the period 01-09-2010 to 31-03-2012 on merits and pass

IA NO: 1 OF 2018

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 grant stay of collection of disputed tax

raised for the period 01-09-2010 to 31-03-2012 till the disposal of the

above Writ petition and pass

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 issue a Writ oaf Mandamus or any other appropriate writ or

order or direction declaring that the order of the 2nd respondent dated

12.2.2017 rejecting admission of appeal as arbitrary, illegal, against the

provisions of AP VAT act and also against the principles of natural Justice

set aside the same and consequently direct the 2nd respondent to

entertain and decide the appeal filed by the petitioner for the period

01.09.2010 to 31.03.2012 on merits and to pass

Counsel for the Petitioner:

1. P BALAJI VARMA

Counsel for the Respondent(S):

1. GP FOR COMMERCIAL TAX (AP)

2. S SURI BABU

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T he Court made the following order: (per Hon’ble Sri Justice T.C.D. Sekhar)

Questioning the order dated 12.12.2017 passed by the 2^nd

respondent in rejecting the admission of appeal filed by the petitioner, the

present writ petition is filed.

2. The petitioner is a registered VAT dealer on the rolls of 1^st

respondent having engaged in the business of purchase and sale of

vegetable oils within the State. In addition to the same, the petitioner also

engaged in purchase and sale of pulses and paddy. The 1^st respondent

conducted audit on the accounts of the petitioner for the tax period 2010-

11 and 2011-12, which culminated in passing of assessment order dated

30.04.2012, through which tax amounting to Rs.2,07,53,383/- was

demanded, on the ground that the petitioner had claimed excess Input

Tax Credit, under declaration of turn over etc.

3. Aggrieved by the said assessment order, the petitioner filed appeal

and after hearing the matter, the 2^nd respondent by order dated

20.06.2012, partly remanded and partly allowed by directing the 1^st

respondent to obtain the reports from the Territorial Commercial Tax

Officers, whether the sellers of petitioner had disclosed the turnover

claimed by the petitioner to the department during the relevant period.

4. It is the case of the petitioner that, it received notice dated

14.09.2017 from the 1^st respondent raising a demand of Rs.3,89,12,566/-

towards tax and penalty for the period 2009-10 to 2011-12. It is further

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