IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATR^ (Special Original Jurisdiction) -Oil WEDNESDAY, THE EIGHTEENTH DAY OF JUNE TWO THOUSAND AND TWENTY FIVE ^54 PRESENT HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND HONOURABLE SMT JUSTICE SUMATHI JAGADAM WRIT PETITION NO: 13403 OF 2025 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 1. Deputy Commercial Tax Officer 1, Hindupur Circle, Srinidhi Complex, Dhanalaxmi Road Hindupur, Ananthapuram District, PIN 515 201 2. The Commissioner of Commercial Taxes, DNo. 12-468-4, Adjacent to NH-16, Service Road, Kunchanpalli, Mangalgiri Mandal Guntur District, PIN 522 501. ^ 3. The State of Andhra Pradesh, Rep. by its Principal Secretary, Revenue (CT) Department, A.P. Secretariat, Amaravathi. / ...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 in the nature of Writ of Mandamus, setting aside the impugned penalty orders vide DIN 3729022414703 dated 29-02-2024 for the tax periods from April,2021 to June 2022 passed by the Deputy Commercial Tax Officer-1, Hindupur Circle. lA NO: 2 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 collection of the disputed penalty of Rs 504, 56, 630 levied by the Deputy Commercial Tax Officer-1, Hindupur Circle, vide DIN 3729022452190, dated 29- 02-2024 for the tax periods from April, 2021 to June 2022. Counsel for the Petitioner: SRI. J.N VENKATA SURESH KUMAR Counsel for the Respondents: GP FOR COMMERCIAL TAX The Court made the following order: 1 APHC010237782024 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) QMS [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: 13403/2025 Between: ...PETITIONER Sri Sai Kisan Seva Kendra AND ...RESPONDENT(S) Deputy Commercial Tax Officer 1 and Others Counsel for the Petitioner: 1. J.N VENKATA SURESH KUMAR Counsel for the Respondent(S): t.GP FOR COMMERCIAL TAX The Court made the following Order: (per Hon'ble Sri Justice R. Raghunandan Rao) The petitioner which is a dealer in Petroleum products was subjected to assessment under the A.P. VAT Act for the period February, 2022 to June, 2022. The assessment culminated in an order of assessment, dated 18.11.2022, passed by the 1®' respondent. This order of assessment came to be challenged before this Court, by way of W.P.No.42212 of 2022. This Court, bv an order, dated 06.01.2023, had set aside the order of assessment and 2 remanded the matter back to the 1 remand, the respondent. Consequent to the order of an order of assessment, dated assessment was again challenged before this Court, and the same was set aside and the respondent by an order of this Court respondent again passed 13.12.2023. This order of by way of W.P.No19412 of 2024 matter was again remanded back to the 1 dated 08.01.2025. 2. It appears that after the passing of the 1"* order of had also passed an order of penalty, dated 23.12.2022 was also passed. This order of penalty is the subject matter of challenge before W.P.No.9978 of 2023. This Court is informed that the said Writ Petition i pending. assessment this Court in IS still 3. Similarly, the 1 respondent, after passing the fresh order of assessment, dated 29.02.2024, had again passed an order of penalty, dated 23.12.2022. The petitioner has Writ Petition challenging the said order ground that the order of assessment, dated approached this Court, by way of the of penalty, dated 29.02.2024, on the present 13.12.2023, which is the basis for the order of penalty, dated 23.12.2022, itself has been set aside consequential penalty order, dated 29.02.2024, and would not survive and would have to be set aside. 4. A perusal of the impugned order, dated that the order of penalty has been assessment, dated 13.12.2023. Once the said 29.02.2024, would show passed on the basis of the order of order of assessment itself has 3 been set aside, the consequential order of penalty would not survive and would have to be set aside. Accordingly, this Writ Petition is allowed setting aside the 5. impugned order, dated 29.02.2024, bearing DIN No.3729022414703, leaving it open to the respondent to initiate proceedings, in accordance with law. after assessment of orders had been passed for the relevant tax period. It is further clarified that the period from the date of the impugned 6. assessment order, till the date of receipt of this Order shall be excluded for the purposes of limitation. There shall be no order as to costs. As a sequel, pending miscellaneous petitions, if any, shall stand closed. Sd/- K KASIRAO ACHARI ASSISTANT REGISTRAR //TRUE COPY// SECTION OFFICER To The Depufy^Commercial Tax Officer 1, Hindupur Circle, Srinidhi Complex, Dhanalaxmi Road Hindupur, Ananthapuram District, PIN 515 1. 201 The Commissioner of Commercial Taxes, DNo. 12-468-4, Adjacent to NH-16, Service Road, Kunchanpalli, Mangalgiri Mandal Guntur District PIN 522 501. 2. The Principal Secretary, State of Andhra Pradesh, Revenue (CT) Department, A.P. Secretariat, Amaravathi. 3. One CC to Sri. J.N Venkata Suresh Kumar Advocate [OPUC] 4. Two CCs to GP for Commercial Tax, High Court Of Andhra Pradesh. [OUT] 5. 6. Three CD Copies GSC HIGH COURT DATED: 18/06/2025 ORDER WP.No. 13403 of 2025 ^ 31 JUL 2025 @ »ntSectjg0x^$^ o Os ★ ALLOWING THE WP WITHOUT COSTS