IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI (Special Original Jurisdiction) WEDNESDAY, THE NINTH DAY OF APRIL TWO THOUSAND AND TWENTY FIVE PRESENT THE HON’BLE SRUUSTICE R RAGHUNANDAN RAO AND THE HON’BLE DR JUSTICE K MANMADHA RAO WRIT PETITION NO: 8823 OF 2025 Between: M/s. Lakshmi Ganapati Traders, Regd. Office at D. No. 65./2, Eedumudi Road Uppugunduru, Prakasam District Andhra Pradesh - 523 186 Rep. by its Proprietor Amara Venkata Subba Rao ...PETITIONER AND 1. The State of Andhra Pradesh, Rep by its Principal Secretary Revenue (CT) Dept., Velagapudi, Amaravati 2. The Assistant Commissioner (ST), Ongole -1 Circle, Ongole Prakasam District 3. The Commercial Tax Officer, Chirala Circle 4. The Deputy Asst. Commissioner (ST), Ongole -1 Circle, Ongole Prakasam District ...RESPONDENTS Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue an appropriate Writ, Order or Direction, more particularly one in the nature of WRIT OF MANDAMUS declaring the impugned Assessment Order passed by the 3rd Respondent in Asst, in TIN 37929235081/2015-16 (CST) vide AAO: 185632 Dt. 21.11.2019 as being illegal, arbitrary, violative of the provisions of CST Act, contrary to the \avj ¥ settled by this Hon'ble Court and set aside the same, and consequently direct the Respondents to conduct fresh assessment proceedings by duly accepting the statutory C forms and F forms submitted by the Petitioner. lA NO: 1 OF 2025 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to stay the operation of impugned Assessment Order passed by the 3rd Respondent in Asst, in TIN 37929235081/2015-16 (CST) vide AAO: 185632 Dt 21.11.2019 and all other recovery proceedings against the Petitioner pending disposal of the present Writ Petition. Counsel for the Petitioner: SRI PEDDIBHOTLA VENKATA SAI RAJESH Counsel for the Respondents: GP FOR COMMERCIAL TAX The Court made the following: ORDER / ¥ APHC010169772025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) 050 [3525] WEDNESDAY, THE NINTH DAY OF APRIL TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE DR JUSTICE K MANMADHA RAO WRIT PETITION NO: 8823/2025 Between: M/s. Lakshmi Ganapati Traders ...PETITIONER AND The State Of Andhra Pradesh and Others ...RESPONDENT(S) Counsel for the Petitioner: 1.PEDDIBHOTLA VENKATA SAI RAJESH Counsel for the Respondent(S): 1.GP FOR COMMERCIAL TAX The Court made the following Order: (perHon’ble Sri Justice R. Raghunandan Rao) The petitioner, which is registered under the Central Sales Tax Act 1956, had been assessed to tax, for the tax period 2015-2016, by way of an assessment order, dated 21.11.2019. Thereafter, the petitioner approached the 3’’'^ respondent - Assessing Officer, by way of letters, dated 23.01.2021 & 09.05.2023, for submission of ‘C’ Forms and ‘F’ Forms. The 3'”'^ respondent. did not take these ‘C’ Forms and ‘F’ Forms into account for recalculation of taxes payable by the petitioner, under the assessment order, dated 21.11.2019. 2 RRR,J & Dr.KMR, W.P. No. 8823 of 2025 respondent in accepting the said ‘C’ y rd Aggrieved by the refusal of the 3 Forms & ‘F’ Forms and recalculating the taxes payable by the petitioner, this 2. Writ Petition has been filed by the petitioner. erstwhile High Court of Andhra Pradesh, by its judgment, in the of M/s.Godrej Agrovet Ltd., China Pothapally & another Vs. Commercial Tax Officer, Eluru & another\ had held that, it was permissible after the assessment is over, if 3. The case for dealers to file ‘C’ Forms & ‘F’ Forms even the dealer could explain the delay in filing these Forms and such explanation is accepted by the Assessing Officer. Following the said judgment, this Writ Petition is disposed of, by permitting the petitioner to file the relevant ‘C’ Forms and ‘F’ Forms, with an explanation as to why there was delay in filing the said Forms. Upon such respondent shall consider the explanation and take a decision as whether the ‘C’ Forms and ‘F’ Forms should be accepted or not and act in consequence of such a decision. There shall be no order as to costs, sequel, pending miscellaneous applications, if any, shall stand 4. rd filing, the 3 to As a closed. I ^ [2007] 007 VST 0730 Sd/- IVI. SRINIVAS ASSISTANT REGISTRAR //TRUE COPY// SECTION OFFICER To, 1. The Principal Secretary, Revenue (CT) Dept., Velagapudi, Amaravati 2. The Assistant Commissioner (ST), Ongole -1 Circle, Ongole Prakasam District 3. The Commercial Tax Officer, Chirala Circle 4. The Deputy Asst. Commissioner (ST), Ongole -1 Circle, Ongole Prakasam District 5. One CC to Sri Peddibhotia Venkata Sai Rajesh, Advocate [OPUC] 6 Two CCs to GP for Commercial Tax, High Court of Andhra Pradesh. [OUT] 7. Three CD Copies TF u HIGH COURT DATED:09/04/2025 ORDER WP.No.8823 of 2025 0i mil Co" OX 0 2 MAY 2025 ^ . Current Seotion DISPOSING OF THE W.P., WITHOUT COSTS