SRI BALAJI INDUSTRIES Vs. STATE OF ANDHRA PRADESH

JUDGEMENT

(1.) Heard Sri K.P. Amarnath Reddy, learned counsel representing Sri Karthik Ramana Puttamreddy, learned counsel for the petitioner and Sri Shreyas Reddy, learned Government Pleader for Commercial Tax for the respondent.

(2.) This Tax Revision Case has been filed by M/s. Sri Balaji Industries under Sec. 22 (1) of the Andhra Pradesh General Sales Tax Act, 1957 (in short, the AP GST Act, 1957).

(3.) The petitioner has challenged the order of penalty, for the Assessment Year 1995-96 (AP GST) passed by the Commercial Tax Officer, Madanapelli which has been finally affirmed and maintained by the Sales Tax Appellate Tribunal (in short, the STAT), Andhra Pradesh, Hyderabad, T.A. No. 327 of 2002 vide order dtd. 9/4/2018, with the modification that the petitioner has been levied three times, penalty of the tax due, as first detection, instead of 5 times.