WP/6031/2024 of M/s. Pearl Beverages Ltd., Vs The State of Andhra Pradesh

1 RRR,J & HN,J W.P.No.6031/2024 APHC010107122024 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI [3488] (Special Original Jurisdiction) WEDNESDAY, THE TWELFTH DAY OF FEBRUARY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE HARINATH.N WRIT PETITION NO: 6031/2024 Between: M/s. Pearl Beverages Ltd., ...PETITIONER AND The State Of Andhra Pradesh and Others ...RESPONDENT(S) Counsel for the Petitioner: 1. VIVEK CHANDRA SEKHAR S Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX The Court made the following order: (per Hon’ble Sri Justice R. Raghunandan Rao) Heard Sri S. Vivek Chandra Sekhar, learned counsel appearing for the petitioner and learned G.P. for Commercial Tax, appearing for the respondents. The petitioner, who is registered under the A.P. Value Added Tax Act, had suffered an order of revision, dated 06.05.2019. Aggrieved by the same, 2 RRR,J & HN,J W.P.No.6031/2024 the petitioner approached the A.P. VAT Appellate Tribunal, Visakhapatnam, by way of an appeal. This appeal was initially granted registration bearing A.R.No.120 of 2019. The same was rejected by way of an order, dated 16.03.2023, which was communica