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HIGH COURT OF ANDHRA PRADESH AT AMARAVATHI W.P.Nos.253 of 2021 & 17913 OF 2025 W.P.No.253 of 2021 Between:

SMT G SWARAJYA LAKSHMI …. Petitioner Versus COMMERCIAL TAX OFFICER & OTHERS …. Respondents DATE OF JUDGMENT PRONOUNCED: 03.09.2026 THE HON'BLE SRI JUSTICE NINALA JAYASURYA &

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 Yes/No Marked to Law Reporters/Journals.

3. Whether Their ladyship/Lordship wish Yes/No to see the fair copy of the Judgment?

_____________________ NAINALA JAYASURYA, J _______________ T.C.D.SEKHAR, J *THE HON'BLE SRI JUSTICE NINALA JAYASURYA &

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*THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR + W.P.Nos.253 OF 2021 & 17913 OF 2025 %Date : 03.09.2026 +W.P.NO.253 OF 2021 # SMT G SWARAJYA LAKSHMI. - - - Petitioner and $ COMMERCIAL TAX OFFICER & OTHERS - - - Respondents ! Counsel for the Petitioners : Mr.Chukka Kranthi Kiran ^ Counsel for Respondents : G.P. for Commercial Tax GIST : --

> HEAD NOTE : -- ? Cases referred :

2024 SCC OnLine SC 28

2015 SCC OnLine Del 9442

2017 SCC OnLine Hyd 64 (2006) 3 VST 95 (S.C.)

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APHC010003582021 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI [3543]

(Special Original Jurisdiction)

THURSDAY, THE 3^rd DAY OF SEPTEMBER 2026 PRESENT THE HON’BLE SRI JUSTICE NINALA JAYASURYA THE HON’BLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION Nos: 253 of 2021 and 17913 of 2025 W.P.No.253 of 2021 Between:

SMT G SWARAJYA LAKSHMI, DOOR No.8-16-1, BALAJI NAGAR, THOTAPALEM, VIZIANAGARAM.

...PETITIONER AND

1. COMMERCIAL TAX OFFICER, M.G.ROAD, WEST CIRCLE, VIZIANAGARAM DIVISION.

2. STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY TO GOVERNMENT, REVENUE (CT-II) DEPARTMENT, SECRETARIAT, VELAGAPUDI, AMARAVATI, GUNTUR DISTRICT.

3. AP STATE ROAD TRANSPORT CORPORATION, REP. BY ITS DEPOT MANAGER, VIZIANAGARAM.

...RESPONDENT(S):

Counsel for the Petitioner:

Mr. CHUKKA KRANTHI KIRAN Counsel for the Respondent(S):

GP FOR COMMERCIAL TAX The Court made the following common order: (Per Hon’ble NJS, J)

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The issue involved in these writ petitions is ‘Whether the transactions in respect of private buses operated by the petitioners under Hire Agreement with the Andhra Pradesh State Road Transport Corporation (for short ‘APSRTC’) is liable for Tax under Section 4 (8) of the Andhra Pradesh Value Added Tax Act, 2005 (for short ‘the Act’)’? and therefore disposed of by this common order.

2. The brief facts of W.P.No.253 of 2021 are as follows:

Petitioner entered into different agreements with 3^rd respondent-

APSRTC during the period from 2014-15 to 2016-17 to run buses on specified routes at hire charges of Rs.11.40 ps., per kilo meter. On the basis of Report received from the Regional Vigilance & Enforcement Office and on authorization of Deputy Commissioner, 1^st respondent issued Show Cause Notice dated 25.06.2018 inter alia alleging that petitioner suppressed hire charges received from the 3^rd respondent and is liable to tax @ 14.5% as per Section 4(8) of the Act. Opportunity of personal hearing was afforded on 23.03.2020 and petitioner filed written submissions inter alia contending that the transactions does not involve a transfer of right to use goods etc., that the assessment is barred by limitation and the allegations of suppression are baseless. Objections of the petitioner were rejected vide Order dated 16.11.2020 and an amount of Rs.96,17,394/- was levied towards tax for the period from 2014-15 to

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2016-17. Hence, the said writ petition.

3. The brief facts of W.P.No.17913 of 2025 are as follows:

Petitioner entered into an Agreement dated 10.10.2011 with the APSRTC. As per the said agreement, it agreed to pay the petitioner / owner of the bus, an agreed rate of Rs.12.24 ps., per operated kilo meter towards hire charges. Pursuant to report of Regional Vigilance & Enforcement Office, Tirupati, 2^nd respondent / Commercial Tax Officer, Madanapalle Circle issued Show Cause Notice to t