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IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI
(Special Original Jurisdiction)
TUESDAY, THE THIRTIETH DAY OF APRIL
I
TWO THOUSAND AND TWENTY FOUR
PRESENT
THE HONOURABLE SRI JUSTICE RAVI NATH TILHARI
AND
THE HONOURABLE SMT JUSTICE KIRANMAYEE MANDAVA
WRIT PETITION NO: 10080 OF 2024
Between:
M/s Sri Vijayalakshmi Cement Traders, Old Bus Stand
Road, Anakapalle-
531001 Rep. by its Partner Sri. Anumalisetty Jagadesh.
...PETITIONER
AND
1. The State of Andhra Pradesh, Rep. by its Principal
Secretary, Revenue
(CT-II) Department, A.P. Secretariat, Amaravathi.
2. The Commercial Tax Officer, Now Assistant Commissioner
(ST),
Anakapalli Circle, Anakapalle District.
3. The Joint Commissioner (ST)-II, Visakhapatnam Division-ll,
C.T.
Complex, Visakhapatnam-530040
4. The Commissioner of Commercial Taxes, Now Chief
Commissioner
(ST), 12-468-4, Adjacent to NH-16, Service Road, Kunchanapally-5
22
501, Guntur District.
...RESPONDENTS
jr
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 issue Writ of Mandamus or any other appropriate
writ or
order, or direction declaring the action of the respondent
in not refunding
the amount due to the petitioner for the tax period
May,2014 as per the
Return ID No. 19062014873289 dated 19.06.2014 as arbitrary
and
contrary to the provisions of the Act by setting aside/quash
the refund
rejected orders, and consequently direct the 2nd respondent
to refund the.
amount of Rs. 13,49,502/- along with interest due thereon
at 1.25% per
month as provided under Clause (c) of Sub-Rule (8)
of Rule 35 of the
Rules, from the date 19.06.2014, till the date of credit
of the aforesaid
amount to petitioners bank account.
lA NO: 1 OF 2024
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 direct the 2nd respondent to refund the
amount due to the
petitioner along with interest forthwith for the tax
period 05/2014,
as
otherwise, the petitioner will be put to severe loss,
hardship and deprival of
its entitlement.
Counsel for the Petitioner{s): SRI. C SANJEEVA RAO
Counsel for the Respondents 1 to 4 : GP FOR COMMERCIAL
TAX
The Court made the following: ORDER
E>
APHC010199832024
IN THE HIGH COURT OF ANDHRA PRADESH
AT AMARAVATI
[3481]
P, I
l£]^
(Special Original Jurisdiction)
TUESDAY ,THE THIRTIETH DAY OF APRIL
TWO THOUSAND AND TWENTY FOUR
PRESENT
THE HONOURABLE SRI JUSTICE RAVI NATH TILHARI
THE HONOURABLE SMT JUSTICE KIRANMAYEE MANDAVA
WRIT PETITION NO: 10080/2024
Between:
Sri Vijayalakshmi Cement Traders
...PETITIONER
AND
The State Of Andhra Pradesh and Others
...RESPONDENT(S)
Counsel for the Petitioner:
1.CSANJEEVARAO
Counsel for the Respondent(S):
1.GP FOR COMMERCIAL TAX (AP)
f
The Court made the following: (perHon’ble Sri Justice
Ravi Nath Tilhari)
/
\
Heard Sri C. Sanjeeva Rao, learned counsel for the
petitioner and
Sri S. A. V. Sai Kumar, learned Government Pleader
for Commercial Tax for
the respondents.
2. The petitioner is challenging the order dated 15.03.2024
by which
the petitioner’s claim for refund has been rejected
by the respondent No.2.
The said order is appealable under the statute. The
petitioner has got the
equally efficacious statutory alternative remedy.
3. Learned counsel for the petitioner has not been able
to advance
any argument so as to bring it within the well recognized
exceptions to the
doctrine of exhaustion of alternative remedy. It has
not been argued that the
order is without jurisdiction or in violation of the
principles of natural justice
or
violative of Fundamental -Rights. There is also no
challenge to any statutory
provision being ultra vires.
4. Consequently, we are not inclined to entertain the
writ petition
without the petitioner first availing the remedy under
the statute.
5. The Writ Petition is dismissed only on the aforesaid
ground.
6. The petitioner is at liberty to take the recourse to
the alternative
statutory remedy, if so advised, as per law.
7. No order as to costs.
As a sequel thereto, miscellaneous petitions, if any
pending, shall also
stand closed.
\
Sd/- K. TATA RAO /
DEPUTY REGISTRAR
//TRUE COPY//
7
To,
SECTION OFFICER
1. One CC to SRI C SANJEEVA RAO Advocate [OPUC]
2. Two CCs to GP for COMMERCIAL TAX,
High Court of Andhra Pradesh.
[OUT]
3. Three CD Copies
Madhu
HIGH COURT
DATED:30/04/2024
ORDER
,5 0 3 AUG 20?^
WP.N0.IOO8O Of 2024 Current Section
★
s
DISMISSING THE WP
WITHOUT COSTS