TREVC/21/2022 of The State of Andhra Pradesh Vs M/s Pearl Beverages Limited,

APHC010180532019 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: 21/2022 Between: The State Of Andhra Pradesh ...PETITIONER AND M/s Pearl Beverages Limited ...RESPONDENT Counsel for the Petitioner: 1. GP FOR COMMERCIAL TAX (AP) Counsel for the Respondent: 1. A SARVESWAR RAO 2 HBKM,J & HVN,J TREVC.No.21 of 2022 The Court made the following: ORDER: (Per Hon’ble Sri Justice B. Krishna Mohan) Heard the learned Government Pleader for Commercial Taxes appearing for the petitioner and the learned counsel for the respondent. 2. This tax revision case arises against the common order passed by the Andhra Pradesh Value Added Tax Appellate Tribunal, Visakhapatnam in T.A.No.39 of 2009 and batch, dated 09.01.2019 by remanding the matter to the assessing authority to pass orders afresh, as indicated in the said order. 3. Though the disputed tax is shown as Rs.18,41,515/- (Denial of ITC) in this case, as there is no question of law to be interfered with and as we do not see infirm