WP/16258/2020 of M/s. Aravinda Enterprises, Vs The Deputy Commercial Tax Officer,

1 IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI (Special Original Jurisdiction) THURSDAY, THE THIRTEENTH DAY OF FEBRUARY TWO THOUSAND AND TWENTY FIVE PRESENT HONOURABLE THE CHIEF JUSTICE SRI DHIRAJ SINGH THAKUR AND HONOURABLE DR JUSTICE Y. LAKSHMANA RAO WRIT PETITION Nos. 16258. 21889. 21917 OF 2020, 22880 OF 2021 & 14925 OF 2022 WRIT PETITION NO: 16258 OF 2020 Between: M/s. Aravinda Enterprises, 8-2-53, Chowk Bazar, Chowk Road Srikakulam-532001, Srikakulam District, Andhra Pradesh. ...PETITIONER AND 1. The Deputy Commercial Tax Officer, Srikakulam Circle, Vizianagaram Division. Srikakulam. 2. The Commercial Tax Officer, Srikakulam Circle, Vizianagaram Division. Srikakulam. 3. The State of Andhra Pradesh, Rep. by its Principal Secretary, Revenue (CT) Department, A.P. Secretariat, Velagapudi, Amaravati, Guntur District. ...RESPONDENTS Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a Writ of Mandamus or any other appropriate writ or order or direction (a) declaring the amendment made to Section 13(3)of the Andhra Pradesh VAT Act, 2005, by Act 4 of 2016 in impo