1 RRR, J & JS, J W.P.No.9978 of 2023 APHC010193192023 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3541] WEDNESDAY, THE TWENTY FIFTH 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: 9978/2023 Between: M/s. Sri Sai Kisan Seva Kendra ...PETITIONER AND Deputy Commercial Tax Officer 1 and Others ...RESPONDENT(S) Counsel for the Petitioner: 1. J.N VENKATA SURESH KUMAR Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao) Heard Sri J.N. Venkata Suresh Kumar, learned counsel appearing for the petitioner and learned G.P. for Commercial Tax, appearing for the respondents. 2. The petitioner, which is in the business of sale of petroleum products, has been assessed to tax, for the period February 2022 to June 2 RRR, J & JS, J W.P.No.9978 of 2023 2022, by way of an assessment order, dated 18.11.2022, by the Deputy Commercial Tax Officer, Hindupur Circle, Ananthapuram District. On the basis of this assessment, the petitioner was also served with an order of penalty, dated 23.12.2022 in Form-VAT-203. 3. Aggrieved by the order of assessment, dated 18.11.2022, the petitioner had approached this Court by way of W.P.No.42212 of 2022, which came to be allowed on 06.01.2023 and the order of assessment, dated 18.11.2022 was set aside and remanded back to the Deputy Commercial Tax Officer. 4. The petitioner has now challenged the order of penalty, dated 23.12.2022, by way of the present writ petition. 5. The impugned order of penalty, dated 23.12.2022, is based upon the assessment order dated 18.11.2022, the present writ petition would have to be allowed, inasmuch as, the assessment order, dated 18.11.2022 had already been set aside by this Court. 6. Accordingly, this writ petition is allowed setting aside the order of penalty, dated 23.12.2022, leaving it open to the Assessing Authority to take further steps, after fresh orders of assessment have been passed. The period of limitation from the date of the order of assessment, dated 18.11.2022, till the date of receipt of this order shall be excluded for the purpose of limitation. There shall be no order as to costs. 3 RRR, J & JS, J W.P.No.9978 of 2023 As a sequel, pending miscellaneous applications, if any, shall stand closed. _______________________ R. RAGHUNANDAN RAO, J __________________________ SUMATHI JAGADAM, J Js. 4 RRR, J & JS, J W.P.No.9978 of 2023 HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO & THE HON’BLE SMT JUSTICE SUMATHI JAGADAM W.P.No.9978 of 2023 (per Hon’ble Sri Justice R. Raghunandan Rao) 25th June, 2025 Js