VIGNESH AGENCY Vs. GOVERNMENT OF ANDHRA PRADESH

JUDGEMENT

(1.) ALL these writ petitions are filed by M/s. Vignesh Agency, M/s. Renuka Agencies & M/s. Supreme Overseas Traders challenging the collection of tax and penalty on the spot by respondents 2 and 3. Since the common question involved in all these three writ petitions, we are of the considered view that it is expedient to dispose of these three writ petitions by common order.

(2.) THIS writ petition is filed seeking a direction particularly in the nature of Writ of Mandamus declaring the action of respondents 2 and 3 in issuing proceedings Nos. 30, 31 and 32/2013 -14, dated 18.06.2013, levying the penalty without being preceded by notice, the notice issued on 17.06.2013 for collecting tax of Rs. 19,18,371/ - and penalty of Rs. 38,36,742/ - on interstate purchase of human hair for export purpose from Tirumala Tirupati Devasthanams, Tirupati (for short 'TTD') covered by invoice No. 51151 and delivery order in ROC No. A1/14/GM(A)/MRKT/TPT/2013, dated 14.06.2013, as illegal without authority of law, without jurisdiction and ultra virus to the provisions of the Andhra Pradesh Value Added Tax Act, 2005 (for short 'AP VAT Act, 2005') and the Circular issued vide Circular No. L -II (2)/154/2004 in contravention of the guidelines of the Full Bench decision of this Court and for refund of tax penalty collected with interest at the rate of 18% per annum.

(3.) THIS writ petition is filed seeking a direction particularly in the nature of Writ of Mandamus declaring the action of the 3rd respondent in detaining the vehicles bearing Nos. TN 04 AH 5353, TN 02 B 8277 and TN 04 AB 5353 containing human hair of the 2nd variety purchased in E -Auction by the petitioner from the 4th respondent taken delivery on 14.06.2013 at Tirupathi and imposing tax and penalty under AP VAT Act, 2005 vide order, dated 15.06.2013, amounting to Rs. 1,01,36,543/ -, as illegal, arbitrary and unconstitutional and to issue consequential direction to the respondents 1 to 3 to refund the amount to the petitioner.