TREVC/3/2022 of The State of Andhra Pradesh Vs M/S PEARL BEVERAGES LIMITED

APHC010180512019 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: 3/2022 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.3 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 order passed by the Andhra Pradesh Value Added Tax Appellate Tribunal, Visakhapatnam in T.A.No.159 of 2009, dated 23.01.2019 by remanding the matter to the Appellate Authority to deal with the matter afresh along with T.A.No.303 of 2008 for passing appropriate orders. 3. The present revision was filed contending that there is a disputed tax of Rs.65,525/- towards penalty. 4. Since the matter was remanded by th