Hari Mungamuru Vs Deputy Commissioner (Andhra Pradesh High Court)
The Andhra Pradesh High Court disposed of the writ petition by following its earlier decision dated 24.07.2024 in W.P. No. 22663 of 2023, which had already settled the issue raised. In line with that judgment, the Court affirmed the impugned assessment order passed against the petitioner, thereby upholding the tax demand raised by the authorities.
At the same time, the Court issued specific directions concerning the payment of the differential tax amount arising from the assessment. It directed the fourth respondent to pay the differential amount of tax relating to the assessment periods covered under the impugned order to the petitioner. This payment was intended to enable the petitioner to remit the said tax to the Commercial Tax Department. The Court ordered that the payment of the differential tax amount should be completed within a period of two months from the date of receipt of the order.
The Standing Counsel appearing for the fourth respondent submitted that disputes existed regarding the actual quantum of tax already paid and whether such payments covered the differential tax now payable. Taking note of this submission, the Court directed the fourth respondent to furnish, within one week from the date of receipt of the order, complete details of the tax payments already made to the petitioner and the balance differential amount payable. Upon receipt of this information, the petitioner was permitted to reconcile the amounts.
