APHC010162452025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3541] WEDNESDAY, THE EIGHTEENTH DAY OF JUNE TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SMT JUSTICE SUMATHI JAGADAM WRIT PETITION NO: 8686/2025 Between: Karri Karthika ...PETITIONER AND The Deputy Assistant Commissioner and Others ...RESPONDENT(S) Counsel for the Petitioner: 1. C SANJEEVA RAO Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX The Court made the following order: (per Hon’ble Sri Justice R. Raghunandan Rao) This Writ Petition was filed by the legal heir of a deceased dealer, challenging the show-cause notice of assessment, dated 28.09.2023 and the subsequent assessment proceedings, dated 22.12.2023. The primary ground of the petitioner herein is that her husband was a registered dealer who had passed away during the pendency of the proceedings, which are now impugned and that she should be given an opportunity of hearing before any tax can be levied on the dealer. 2 RRR, J & JS, J W.P.No.8686 of 2025 2. In a similar circumstance, this Court, by an order, dated 07.05.2025, in W.P.No.100447 of 2025, had set aside the impugned order and remanded the matter back to the Assessing Authority for appropriate decision after due notice and opportunity being given to the petitioner. 3. Following the said judgment, this Writ Petition is allowed by setting aside the impugned order, dated 22.12.2023, and remanding the matter back to the Assessing Authority for appropriate decision, after due notice and opportunity being given to the petitioner. Needless to say, the period of limitation from the date of the order till the date of receipt of the order by the 1st respondent, shall be excluded for the purposes of limitation. There shall be no order as to costs. As a sequel, pending miscellaneous applications, if any, shall stand closed. _______________________ R RAGHUNANDAN RAO, J _____________________ SUMATHI JAGADAM, J Date: 18.06.2025 MJA 3 RRR, J & JS, J W.P.No.8686 of 2025 171 THE HON’BLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HON’BLE SMT JUSTICE SUMATHI JAGADAM WRIT PETITION NO: 8686 of 2025 (per Hon’ble Sri Justice R. Raghunandan Rao) 18.06.2025 MJA