IN THE HIGH COURT OF ANDHRA PRADESH AMARAVATI (Special Original Jurisdiction) WEDNESDAY, THE SEVENTH DAY OF MAY TWO THOUSAND AND TWENTY FIVE PRESENT THE HON’BLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HON’BLE DR JUSTICE K MANMADHA RAO WRIT PETITION NO: 12239 OF 207fi F |0 Between: M/s Sri Sai Kisan Seva Kendra, Represented by the proprietor -Sri Pappu Shiva Reddy, H.No -447-1, Madakasira Road, Penukonda, Ananthapuram District, Andhra Pradesh, PIN 515 110. ...PETITIONER AND Deputy Commercial Tax Officer-1, Hindupur Circle, Srinidhi Complex Dhanalaxmi Road Hindupur, Ananthapuram District, PIN 515 201 The Commissioner of Commercial Taxes, D.No. 12-468-4, Adjacent to NH-16, Service Road, Kunchanpalli, Mangalgiri Mandal, Guntur District PIN-522 501. The State of Andhra Pradesh, Rep.by its Principal Secretary, Revenue (CT) Department, A.P. Secretariat, Amaravathi. 1. 2. 3. ...RESPONDENTS Petition under Article 226 of the Constitution of India the circumstances stated be pleased to issue praying that in in the affidavit filed therewith, the High Court may an appropriate writ, order or direction, more in the nature of Writ of Mandamus, setting aside the impugned penalty orders vide DIN-3729022452190 dated 29-02-2024 passed by the Deputy Commercial Tax Officer-1, Hindupur Circle. jr ^ ■^^~HQl2OF2025 ',^ Petition under Sectio stated in the affidavit ^ ^51 CPC praying that in the ci High Court circumstances filed in support of the petition collection of the disputed Deputy Commercial 3729022452l90dated in the interest pleased to stay the levied by the nisy be penalty of Rs.477.48,27l Hindupur Circle /f Tax Officer-1 ei vide DIN or orders PLit to irreparable the petitioner. 29- 02-2024- and to pass such lest the Petitioner ri other order of Justice, economic loss. The disputed will be 's clearly in favour of Balance of convenience i ^o legs to stand. penalty has Counsel for the Petition Counsel for the The Court er: SR/ j.n VENKATA GP for commercial ng; ORDER SURESH KUlWAR Respondents; tax "lade the follow/ APHC010237722024 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3525] / / / / WEDNESDAY, THE SEVENTH DAY OF MAY TWO THOUSAND AND TWENTY FIVE / PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE DR JUSTICE K MANMADHA RAO WRIT PETITION NO: 12239/2025 Between: M/s Sri Sai Kisan Seva Kendra ...PETITIONER f AND Deputy Commercial Tax Officer! 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 Sh justice R. Raghunar)dan Rao) The petitioner had been subjected to the assessment for the period July, 2022 to October, 2022, by way of the assessmenrorde r, dated 05.12.2023. This Order came to be set aside by this Court, by its Order dated 08.01.2025, in W.P.Nos.19412 & 19429 of 2024. 2. It appears that a separate penalty Order, dated 29.02.2024 to be passed, on the basis of the aforesaid assessment order which has been set aside. came 3. Aggrieved by the said penalty order dated 29.02.2024, the petitioner has approached this Court by way of the present Writ Petition. 2 4. In view of the fact that the been set aside, the subsisting assessment order itself has present penalty order would also have as much as the penalty order is based on the s to be set aside in assessment order. 5. In the circumstances, this Writ Petition i ■ penalty order, passed by the 1 However, it would be proceedings pursuant to the There shall be no order as to costs. IS allowed setting aside 29.02.2024, the impugned DIN3729022452190, dated \ bearing No. respondent. 6. open to the assessing authority to take assessment order that fresh up may be passed. As a sequel, interlocutory applications pending, if any shall stand closed. //true COPY// Sd/- K J RAJA SABU ASSISTANI RE^TRAR SECTION OFFICER To, Comp/ex^Dha ^?^^ercia/ Tax ntr 201 2- The AmaraSfr' Revenue (CT) Department Kumar Advocate ^'gb Court A.P. Secretariat, One CC to Sri 5- Two CCs [OUT] 6- Three CD Copies ''■N Venkata Suresh to GP for Commercial Tax, fOPUCJ of Andhra Pradesh. / TF s HIGH COURT DATED:07/05/2025 ORDER WP. No. 12239 of 2025 W2 2 SEP 2025 l urrentSectioa.-^" &>') C9 ★ ALLOWING THE W.P., WITHOUT COSTS