TREVC/11/2022 of The State of Andhra Pradesh Vs M/S. Sri Gadipalli Bangaru Naidu

APHC010266812019 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI [3516] (Special Original Jurisdiction) WEDNESDAY, THE FIFTH DAY OF FEBRUARY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE B KRISHNA MOHAN THE HONOURABLE SRI JUSTICE NYAPATHY VIJAY TAX REVISION CASE NO: 11/2022 Between: The State Of Andhra Pradesh ...PETITIONER AND M/s Sri Gadipalli Bangaru Naidu ...RESPONDENT Counsel for the Petitioner: 1. GP FOR COMMERCIAL TAX (AP) Counsel for the Respondent: 1. C SANJEEVA RAO 2 HBKM,J & HVN,J TREVC.No.11 of 2022 The Court made the following: ORDER: (Per Hon’ble Sri Justice B. Krishna Mohan) Heard the learned Government Pleader for Commercial Tax appearing for the petitioner. 2. This tax revision case arises against the order passed by the Andhra Pradesh Value Added Tax Appellate Tribunal, Visakhapatnam in T.A.No.84 of 2009, dated 15.03.2019 by remanding the matter to the appellate authority to pass orders afresh in terms of the Memo.No.7234/CT-II(1)/2002, dated 28.01.2003. 3. Though the disputed tax is shown as Rs.1,27,428/- in this case, as there is no point of law to be decided in this case, we see no reason to interfere with the order of the Tribunal. 4. Hence,