WP/25922/2009 of M/S. RAMESH METALS, KRISHNA DIST. Vs THE GOVT. OF A.P. REVENUE & 2 OTHERS

APHC010524852009 IN THE HIGH COURT OF ANDHRA PRADESH [3529] AT AMARAVATI (Special Original Jurisdiction) FRIDAY ,THE TWENTY EIGHTH DAY OF MARCH TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 25922/2009 Between: M/s. Ramesh Metals, Krishna Dist. ...PETITIONER AND The Govt Of A P Revenue 2 Others and ...RESPONDENT(S) Others Counsel for the Petitioner: 1. K RAJI REDDY Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX 2 The Court made the following order:- (per Hon’ble Sri Justice T.C.D. Sekhar) The present writ petition is filed questioning the order dated 02.09.2009, passed by the 2nd respondent, levying penalty under Section 10(A) of the CST Act, 1956 (in short, the Act). 2. The petitioner is a Registered Dealer on the rolls of the 2nd respondent, bearing TIN No.28790264396, under the provisions of APVAT Act, 2005 and CST Act, 1956. The petitioner is engaged in the business of works contracts. The Deputy Commissioner (CT) No.II Division, Vijayawada, issued authorization to the Deputy Commercial Tax Officer, Krishnalanka Circle, Vijayawada, to conduct audit of the petitioner’s accounts