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

HON’BLE SRI JUSTICE RAO RAGHUNANDAN RAO AND HON’BLE SRI JUSTICE T.C.D. SEKHAR REVIEW I.A.No.1 OF 2025 IN WP No.25922 OF 2009 ORDER:- (Per Hon’ble Sri Justice T.C.D. Sekhar) 1. The present application is filed to review order dated 28.03.2025 passed in WP No.25922 of 2009, whereunder the order of penalty levied under Section 10 (A) of the CST Act, 1956 by the 2nd respondent was confirmed. 2. The petitioner was a registered dealer on the rolls of 2nd respondent bearing TIN No.28790264396 under the provisions of AP VAT Act and CST Act. The petitioner is engaged in the business of Works Contracts. The petitioner filed ‘Nil’ returns from April, 2007 to February, 2008 i.e., till the cancellation of registration. However, the petitioner purchased Hydraulic Excavator on 28.06.2006 and 31.08.2007 as the same were required for execution of works contract. The assessing authority after issuing show cause notice passed penalty order dated 02.09.2019 on the ground that the goods purchased by it were 2 not utilized for the specific purpose incorporated in the registration certificate. After hearing the parties, the order of penalty was confirmed by this Court in the above writ petition. 3. The p