IN THE HIGH COURT OF JUDICATURE OF ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY, THE THIRTIETH DAY OF MARCH TWO THOUSAND AND ELEVEN :PRESENT: THE HON'BLE SRI JUSTICE V.V.S.RAO AND THE HON'BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION NOS: 24144 and 24145 of 2008 WRIT PETITION NO: 24144 OF 2008 Between: M/s. K.S.R. Cotton Private Limited, Rep. by its Managing Director, Ms. K. Rangavalli, Ankireddypalem,, Guntur Mandal,, Guntur District. .. ..... PETITIONER AND 1 The Commercial Tax Officer, Lalapet Circle, Guntur. 2 The Appellate Deputy Commissioner (CT), Guntur. 3 The Joint Commissioner (CT) Legal, Andhra Pradesh, Hyderabad. .....RESPONDENTS Petition Under Article 226 of the Constitution of India praying that in the Circumstances stated in the Affidavit filed therewith, the Hon'ble High Court may be pleased to issue a Writ of Certiorari or any other appropriate writ or order or direction quashing the order of the 3rd Respondent passed in CCTs Ref.No.LV(4)/622/2008, dated 29-8-2008 as illegal, arbitrary and unjustified and restrain the 1st Respondent from taking any coercive steps for recovery of the disputed tax of Rs.50,452/- and penalty of Rs.12,613/- for the tax period of 1-4- 2006 to 31-10-2006, pending disposal of the appeal before the Sales Tax Appellate Tribunal, Visakhapatnam. Counsel for the Petitioner : SMT. K.UMA Counsel for the Respondent : SRI.P BALAJ VERMA (Spl. SC for CT) WRIT PETITION NO: 24145 of 2008 Between: M/s. K.S.R. Cotton Private Limited, Rep. by its Managing Director, Ms. K. Rangavalli, Ankireddypalem,, Guntur Mandal,, Guntur District. .. ..... PETITIONER AND 1 The Commercial Tax Officer, Lalapet Circle, Guntur. 2 The Appellate Deputy Commissioner (CT), Guntur. 3 The Joint Commissioner (CT) Legal, Andhra Pradesh, Hyderabad. .....RESPONDENTS Petition Under Article 226 of the Constitution of India praying that in the Circumstances stated in the Affidavit filed therewith, the Hon'ble High Court may be pleased to issue a Writ of Certiorari or any other appropriate writ or order or direction quashing the order of the 3rd Respondent passed in CCTs Ref.No.LV(4)/621/2008, dated 29-8-2008 as illegal, arbitrary and unjustified and restrain the 1st Respondent from taking any coercive steps for recovery of the disputed tax of Rs.37,607/- out of total disputed tax of Rs. 75,214/- and penalty of Rs.18,803/- for the tax period of 1-8-2005 to 31-3-2006, pending disposal of the appeal before the Sales Tax Appellate Tribunal, Visakhapatnam. Counsel for the Petitioner : SMT. K.UMA Counsel for the Respondent : SRI.P BALAJ VERMA (Spl. SC for CT) The Court made the following COMMON ORDER: SD/-P.S. SOMAYAJULU ASSISTANT REGISTRAR //TRUE COPY// SECTION OFFICER To, 1 The Commercial Tax Officer, Lalapet Circle, Guntur. 2 The Appellate Deputy Commissioner (CT), Guntur. 3 The Joint Commissioner (CT) Legal, Andhra Pradesh, Hyderabad. 4) One CC to KUM. K.UMA Advocate [OPUC] 5) Two CCs to Sri. P.Balaj Verma, (Spl. Sc for CT) (OPUC) 6) Two CD Copies HIGH COURT VVSRJ DATED: 30-3-2011 COMMON ORDER WP.NOS: 24144 & 24145 OF 2008 DISPOSING WP WITHOUT COSTS