WP/7922/2021 of M/s. B. Chinna Narayana Vs THE ASSISTANT COMMISSIONER(STATE TAX)

APHC010241242021 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI [3525] (Special Original Jurisdiction) WEDNESDAY, THE TWENTY SIXTH DAY OF MARCH TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE DR JUSTICE K MANMADHA RAO WRIT PETITION Nos: 7638, 7712, 7827, 7922, 13921 & 13987 of 2021 WRIT PETITION NO: 7638/2021 Between: M/s. Distributory Committee No.-1, ...PETITIONER AND The Assistant Commissioner State Tax and Others ...RESPONDENT(S) Counsel for the Petitioner: 1. G NARENDRA CHETTY Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX 2. Asst Solicitor General 3. GP FOR IRRIGATION COMM AREA DEV The Court made the following common order: (per Hon’ble Sri Justice R Raghunandan Rao) The issues raised in this batch of cases, namely recovery of tax payable under the APVAT Act/ GST Act, from various Government departments, had come up before this Court in W.P.No.9306 of 2022 & batch. A Division Bench 2 RRR, J & Dr. KMR, J W.P.No.7638 of 2021 & batch of this Court, by Judgment, dated 17.09.2024, had disposed of the said batch of cases with certain directions. 2. As the issues of law raised in the present set of cases are similar to the