APHC010169502025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) WEDNESDAY, THE EIGHTEENTH DAY OF JUNE ^ TWO THOUSAND AND TWENTY FIVE ' PRESENT THE HON’BLE SRI JUSTICE R RAGHUNANDAN AND THE HON’BLE SMT JUSTICE SUMATHI JAGADAM WRIT PETITION NO: 9157 OF 2025 5- :'w I k Vi .V' V RAO Between: Syed Rahima Begum, W/o. Late Syed Yaseen. Aged about 55 years, Occ- Housewife, R/o.D.No.3-1-252, Mahadasu Ramarao Street Vidhyadharapuram, Vijayawada. Ramarajya Nagar, ...Petitioner AND 1. The State of Andhra Pradesh, rep., by its Principal Secretary Commercial (State) Tax Department, Secretariat Buildings, Velagapudi. Amaravati. 2. The Chief Commissioner of State Tax Having office at Door No. 12-468-4,Adjacent Kunchanapally, Guntur District, Andhra Pradesh. 3. The Commissioner of State Taxes, Having office at Door No. 12-468-4,Adjacent To Kunchanapally, Guntur District. Andhra Pradesh. 4. The Deputy Assistant Commissioner (State Tax). Bhavanipuram Vijayawada. The State of Andhra Pradesh To NH-16,Service Road The State of Andhra Pradesh NH-16, Service Road, Circle. ...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 Order, dated 20.11.2023 in Rc.AEO 03/37AUZPS9072R1ZX/2023 in Form DRC-07 by the respondent No.4 behalf of respondent No.2 determining the tax liability including interest and penalty to a tune of Rs.4,07,018/- (Rupees Four Lakhs Seven Thousand and Eighteen) for the tax period 2021-2022 of my late husband’s Syed Yaseen consequential Recovery Notice and the dated 27.02.2025 Rc.No.37AUZPS9072R1ZX under Section 79 of the A.P.Goods and Service 2017 and Notice of Attachment, dated 25.03.2025, eventhough on 10.09.2022 as arbitrary, illegal, colourable exercise of power, violative of the principles of natural justice and Section 75 of the in tax my husband died Andhra Pradesh Goods and Service Tax Act, 2017 apart from being violative of the Fundamental and Constitutional Right guaranteed to me under Articles 14, 19, 21 and 3 00-A of the Constitution of India and consequently set aside the Order, dated 20.11.2023 in RC.AEO-03/37AUZPS9072R1ZX/2023 in Form DRC-07 issued by the respondent No.4 on behalf of the respondents No.2 and the consequential Recovery Notice, dated 27.02.2025 in Rc.No.37AUZPS9072R1ZX under Section 79 of the A.P.Goods tax, 2017 and Notice of Attachment, dated 25.03.2025. and Service lA NO: 1 OF 709f^ 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 all further proceedings in pursuance of the Recovery Notice, dated 27.02.2025 in Rc.No.37AUZPS9072R1ZX under Section 79 of the A.P.Goods issued by on behalf of the respondent No.2, pending disposal of and Service tax, 2017 and Notice of Attachment, dated 25.03.2025 the respondent No.4 the above Writ Petition. % jA NO: 2 OF 9nog Petition under Section in the affidavit filed i suspend the 151 CPC praying that in the ci - 'n support of the petition, the High operation of the Order, 03/37AUZPS9072R12X/2023 - circumstances stated Court may be pleased dated 20.11.2023 in Rc.AEO- to in Form DRC-07 iissued by the respondent No.4 pending disposal of the above Writ issued by the respondent No.2, Petition . Counsel for the Petitioner: S Counsei for the Respondents; The Court made the foliowing SRi B ABHAY SiDDHANTH : GP FOR COMMERCiAL TAX order: MOOTHA 4 APHC010169502025 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: 9157/2025 Between: ...PETITIONER Syed Rahima Begum, AND ...RESPONDENT(S) The State Of Andhra Pradesh and Others Counsel for the Petitioner: 1.B.ABHAYS1DDHANTH MOOTHA Counsel for the Respondent(S): 1.GP FOR COMMERCIAL TAX The Court made the following order: (perHon’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 27.02.2025 and the subsequent assessment proceedings, dated 25.03.2025. 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 RRR, J & JS, J W.P.No.9157 of 2025^ given an opportunity of hearing before impugned and that she should be tax can be levied on the dealer. any 2. In a similar circumstance, 07.05.2025, in W.P.No.100447 of 2025 remanded the matter back to the Assessing Authority for after due notice and opportunity being given to the petitioner. this Court, by an order. dated had set aside the impugned order and appropriate decision 3. Following the said judgment, this Writ Petition i setting aside the impugned order, dated matter back to the Assessing Authority for IS allowed by 25.03.2025, and remanding the 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 by the 4'"’ respondent, shall be excluded for the shall be no order as to costs. receipt of the order purposes of limitation. There As a sequel, pending miscellaneous applications, if any, shall stand closed. Sd/-SHAIK WIOHD RAF! assistant REGISTRAR f //TRUE COPY// SECTTON OFFICER To, 1. The Principal Secretary. Commercial (State) Tax Department Secretariat Buildings, Velagapudi, Amaravati. Commissioner of State Tax. The State of Andhra Pradesh KunZn°a;riy"ouirc;?st™^^^ NH-IS.Service Kunchanapally, Guntur District Andhra Pradesh 4. The Deputy Assistant Commissioner Vijayawada. 5. One CC to Sri B Abhay Siddhanth 6. Two CCS to GP for Commercial [OUT] 7. Two CD Copies Road, State Tax, Bhavanipuram Circle., Mootha Advocate [OPUC] Tax, High Court of Andhra Pradesh TF HIGH COURT DATED:18/06/2025 ORDER WP NO. 9157 OF 2025 ^ 1 6 JUL 2025 )g Ss^^entSectioDX’^/ ALLOWING THE W.P., WITHOUT COSTS