TREVC/7/2022 of THE STATE OF ANDHRA PRADESH Vs M/S RAJA RAJESWARI MILITARY HOTEL

APHC010060032019 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: 7/2022 Between: The State Of Andhra Pradesh ...PETITIONER AND M/s Raja Rajeswari Military Hotel ...RESPONDENT Counsel for the Petitioner: 1. GP FOR COMMERCIAL TAX (AP) Counsel for the Respondent: 1. 2 HBKM,J & HVN,J TREVC.No.7 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. 2. This tax revision case arises against the order passed by the Andhra Pradesh Value Added Tax Appellate Tribunal, Visakhapatnam in T.A.No.70 of 2009, dated 18.07.2018, wherein, the Tribunal allowed the appeal of the respondent herein, which is as under: “The appellant filed AA9 returns, which is meant for the dealers whose turnover is less than Rs.10 lakhs in a year. The appellant contended that they were under the view that ONGC was deducting tax under TDS and paying to the Department and therefore, the