/ IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI (Special Original Jurisdiction) WEDNESDAY, THE EIGHTH DAY OF JANUARY TWO THOUSANDAND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R.RAGHUNANDAN RAO AND THE HONOURABLE SRI JUSTICE MAHESWARA RAO KUNCHEAM WRIT PETITON Nos.27749. 12213. 14179. 14221. 27778 of 2023. 30813 of 2024 and 100 of 2025 /WRIT PETITION NO: 27749 OF 2023 Between: o/f' Enterprises, 325-8, Hindupur Municipality in Kotnur, SH 61, Sreekanthapuram Road, Kotnur, Anantapur - 515202 Anantapur District (now Sri Satya Sai District), Andhra Pradesh, rep by Its Proprietor, Nithin.N ...Petitioner AND The Assistant Commissioner, (CT), O/o Deputy Commissioner (CT), Division, II Floor, PAR Heights, Gooty Road, Anantapur- 515001, Anantapur District, Andhra Pradesh. The Assistant Commissioner, (ST), Hindupur Circle, Srinidhi Complex, Dhanalakshmi Road, Hindupur-515201, Anantapur District, Andhra Pradesh. The State of Andhra Pradesh, rep. by the Principal Secretary to the Government, Revenue (CT) Department, A.P. Secretariat Buildings Velagapudi, Guntur District, Andhra Pradesh 1. 2. 3. ...Respondents Petition under Article 226 of the Constitution of India praying that in in the affidavit filed therewith, the High Court may an appropriate Writ, Order or Direction, more particularly in the nature of MANDAMUS holding that the Assessment Order passed by the First Respondent vide AAO/DIN 3728042383806, dated 17-04-2023, for the Tax Periods August, 2022 to the circumstances stated be pleased to issue impugned No. DIN r 2 •./ November, 2022, under the APVAT Act, 2005, is Arbitrary, Capricious, i without jurisdiction, violative of the principles of natural justice, contrary to _ ^ j law and illegal and consequently set aside the same. lA NO: 1 OF 2023 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 grant stay of all further proceedings, including collection of tax. Additional Tax/surcharge and Road Development Cess, pursuant to the impugned Assessment Order passed by the First Respondent vide AAO/DIN No.; DIN 3728042383806, dated 17-04-2023, for the Tax Periods August, 2022 to November, 2022, under the APVAT Act, 2005. Counsel for the Petitioner: SRI G NARENDRA CHETTY Counsel for the Respondents: GP FOR COMMERCIAL TAX -WRIT PETITION NO: 12213 OF 2023 Between: M/s. K K Filling Station, Sy. No. 542B, ATP-BLY By-Pass Circle Uravakonda, Anantapur District, Andhra Pradesh 515812. Rep by its Manager and Authorized Signatory, Mr. M. Rajasekar ...Petitioner AND 1. The Commercial Tax Officer, Kalyandurg Circle, P.A.R. Heights Gooty Road, Anantapur 515001, Anantapuramu District, Andhra Pradesh. 2. The Commercial Tax Officer, Guntakal Circle, D. No. 17/205, Near Market, Gooty Road, Guntakal, Anantapur District, Andhra Pradesh - 5158001. 3. The State of Andhra Pradesh, rep. by the Principal Secretary to the Government, Revenue (CT) Department, A.P. Secretariat Buildings, Velagapudi, Guntur District, Andhra Pradesh. ...Respondents 3 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 in the nature of MANDAMUS holding that the impugned Assessment Order passed by the First Respondent vide DIN3711042332039, Dated 10-04-2023, for the Tax Periods 2021-22 and 2022-23 under the A.P. VAT Act, 2005, is without jurisdiction, violative of the principles of natural justice, contrary to law and illegal and consequently set aside the same. lA NO: 1 OF 2023 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 grant stay of all further proceedings, including, collection of tax and surcharge, pursuant to the impugned Assessment Order passed by the First Respondent vide DiN3711042332039, Dated 10-04-2023, for the Tax Periods 2021-22 and 2022-23 under the A.P. VAT Act, 2005. lA NO: 2 OF 2023 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 receive the counter copies on record by allowing the leave petition in the above writ petition. Counsel for the Petitioner: SRI G.NARENDRA CHETTY Counsel for the Respondents: GP FOR COMMERCIAL TAX WRIT PETITION NO: 14179 OF 2023 Between: M/s. Sri Hari Fuel Point, D. No. 904, Podili Road, Darsi 523247, Prakasam District, Andhra Pradesh, Rep. by its Proprietor, Mr M Pardhasaradhi. ...Petitioner AND 4 Tax Officer, Kavali Circle, Nellore Division, Near RDO Office, Kavah, Nellore District, Andhra Pradesh. 2. The Commercial Tax Officer-ll, Ongole, Near Nellore Bus Stand Backside of Ratna Mahal, Ongole, Prakasam District, Andhra Pradesh. ^ . rep. by the Principal Secretary to the Government, Revenue (CT) Department, A.P. Secretariat Buildings Velagapudi, Guntur District, Andhra Pradesh ’ 3. The State of Andhra Pradesh ...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 in the nature of MANDAMUS holding that the impugned Penalty Order passed by the First Respondent vide A.O.No.DIN373105236742 9, dated 31-05-2023, imposing penalty u/S. 53(3) of the APVAT Act, 2005, equal to the tax imposed vide Assessment Order No. DIN3719052368028, dated 19-05-2023, for the Tax Periods 01-02-2022 to 01-03-2023 under APVAT Act, 2005, without any finding of fraud or willful neglect which is mandatory for invoking S. 53(3), without giving reasonable opportunity to file objections and without giving opportunity of hearing, and when the very Assessment Order is also being challenged vide separate Writ Petition without jurisdiction, violative of the principles of natural justice, contrary to law and illegal and consequently set aside the the , IS same. lA NO: 1 OF 202.^ 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 grant stay of all further proceedings, including penalty, pursuant to the impugned Penalty Order passed by the First Respondent vide A.O. No. DIN3731052367429, dated 31-05-2023, for the Tax Periods 01-02-2022 to 01-03-2023 under the APVAT Act, 2005. Counsel for the Petitioner: SRI G NARENDRA CHETTY collection of 5 Counsel for the Respondents: GP FOR COMMERCIAL TAX WRIT PETITION NO: 14221 OF 2023 Between: Sri Hari Fuel Point, D. No. 904, Podili Road, Darsi - 523247, Prakasam District, Andhra Pradesh, Rep. by its Proprietor, Mr. M. Pardhasaradhi. ...Petitioner AND 1. The Commercial Tax Officer, Kavali Circle, Nellore Division, Near RDO Office, Kavali, Nellore District, Andhra Pradesh. 2. The Commercial Tax Officer-ll, Ongole, Near Nellore Bus Stand, Backside of Ratna Mahal, Ongole, Prakasam District, Andhra Pradesh. 3. The State of Andhra Pradesh, rep. by the Principal Secretary to the Government, Revenue (CT) Department, A.P. Secretariat Buildings, Velagapudi, Guntur District, Andhra Pradesh. ...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 particularly in the nature of MANDAMUS holding that the impugned Assessment Order passed by the DIN3719052368028, dated 19-05-2023, for the Tax Periods 01-02-2022 to 01-03-2023 under the APVAT Act, 2005, is without jurisdiction, violative of the principles of natural justice, contrary to law and illegal and consequently set aside the same. more First Respondent vide lA NO: 1 OF 2023 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 grant stay of all further proceedings, including collection of tax and surcharge, pursuant to the impugned Assessment Order passed by the First Respondent vide DIN3719052368028, dated 19-05-2023, for the Tax Periods 01-02-2022 to 01-03-2023 under the APVAT Act. 2005. 6 f Counsel for the Petitioner: SRI G NARENDRA CHETTY Counsel for the Respondents: GP FOR COMMERCIAL TAX WRIT PETITION NO: 27778 OF 2023 Between: M/s. Pandu Ravi Enterprises, 325-8, Hindupur Municipality in Kotnur, SH 61, Sreekanthapuram Road, Kotnur, Anantapur - 515202 Anantapur District (now Sri Satya Sai District), Andhra Pradesh, rep. by its Proprietor, Nithin.N. ...Petitioner AND The Assistant Commissioner (CT), O/o Deputy Commissioner (CT), Anantapuramu Division, II Floor, PAR Heights, Gooty Road, Anantapur- 515001, Anantapur District, Andhra Pradesh. The Assistant Commissioner (ST), Hindupur Circle, Srinidhi Complex, Dhanalakshmi Road, Hindupur-515201, Anantapur District, Andhra Pradesh. The State of Andhra Pradesh, rep. by the Principal Secretary to the Government, Revenue (CT) Department, A.P. Secretariat Buildings Velagapudi, Guntur District, Andhra Pradesh. 1. 2. 3. ...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 particularly in the nature of MANDAMUS holding that the impugned Penalty Order passed by the First Respondent vide AAO/DIN3721092343697, dated 21-09-2023, for the Tax Periods August, 2022 to November, 2022, under S. 53(3) of the APVAT Act, 2005, is Arbitrary, Capricious, without jurisdiction, violative of the principles of natural justice, contrary to law and illegal and consequently set aside the same. more lA NO: 1 OF 2023 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 7 f* pleased to grant stay of all further proceedings, including collection of Penalty, pursuant to the impugned Penalty Order passed by the First Respondent vide AAO/DIN3721092343697,dated 21-09-2023, for the Tax Periods August, 2022 to November, 2022, under S. 53(3) of the APVAT Act, 2005. Counsel for the Petitioner: SRI G NARENDRA CHETTY Counsel for the Respondents: GP FOR COMMERCIAL TAX WRIT PETITION NO: 30813 OF 2024 Between: Nagavani Filling Station, 7/797-GNT Road Nellore-2, Nellore, Rep.by its Managing Partner Smt. Ch.Nagavani ...Petitioner AND 1. The Assistant Commissioner, (CT) (Int), Nellore Division, Nellore. 2. The Commercial Tax Officer, Nellore-3 Circle, Nellore Division Nellore. 3. The Deputy Commissioner (CT), Nellore Division, Nellore. 4. The State of Andhra Pradesh, Rep. by its Principal Secretary, Revenue (CT) Department, A.P. Secretariat, Velagapudi, Amaravathi Guntur 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 Writ of Mandamus or any other appropriate Writ or Order or Orders or Direction declaring. The action of the 1®* Respondent in passing the Proceedings dated 21.09.2024 without valid authorisation issued by the 3'^^ Respondent for the tax period February, 2022 to November, 2022 under the AP VAT Act, 2005 in Form VAT 305, without considering the objections of the Petitioner, passing the proceedings arbitrary, contrary to the provisions of the AP VAT Act, 2005, without jurisdiction and in violation of Principles of Natural Justice Rule of law and. are 8 consequently set aside the proceedings of the 1®' Respondent dated 21.09.2024 as null and void. lA NO: 1 OF 2024 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 Suspend the operation of the Proceedings of the 1®' Respondent dated 21.09.2024 passed for the tax period February, 2022 to November, 2022 under the AP VAT Act, 2005, pending disposal of the main writ petition. Counsel for the Petitioner: SRI ANCHA PANDURANGA RAO Counsel for the Respondents: GP FOR COMMERCIAL TAX Between: PETITION NO: 100 OF 2025 VDN FILLING STATION, Survey No. 675, Kanaparthy Road, Ammanabrolu, Naguluppalapadu Mandal, Prakasam District, Andhra Pradesh, Rep. by its Proprietor Sri Mallavarapu Srinivasa Rao. ...Petitioner AND 1. The Deputy Commercial Tax Officer -1, O/o The Commercial Tax Officer, Ongole-I Circle, Dharavari Thota, Bhagyanagar, Ongole, Prakasam District, Andhra Pradesh. 2. The Commercial Tax Officer, Ongole-I Circle, Dharavari Thota, Bhagyanagar, Ongole, Prakasam District, Andhra Pradesh. 3. The State of Andhra Pradesh, rep. by the Principal Secretary to the Government, Revenue (CT) Department, A.P. Secretariat Buildings, Velagapudi, Guntur District, Andhra Pradesh. ...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 9 particularly in the nature of MANDAMUS holding that the impugned Assessment Order passed by the First Respondent vide DIN3717032465223, dated 17-08-2024, for the Tax Period 2022-23 (April to June, 2022) under the APVAT Act, 2005, is without jurisdiction, violative of the principles of natural justice, contrary to law and illegal and consequently set aside the same. 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 grant stay of all further proceedings, including collection of tax and surcharge, pursuant to the impugned Assessment Order passed by the First Respondent vide DIN3717032465223, dated 17-08-2024, for the Tax Period 2022-23 (April to June, 2022) under the APVAT Act, 2005. Counsel for the Petitioner: SRI G. NARENDRA CHETTY Counsel for the Respondents: GP FOR COMMERCIAL TAX The Court made the following common order: APHC010534022023 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) iL' [3508] ¥ WEDNESDAY. THE EIGHTH DAY OF JANUARY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE MAHESWARA RAO KUNCHEAM WRIT PETITON Nos.27749, 12213, 14179. 14221,27778 of 2023. 30813 of 2024 and 100 of 2025 WRIT PETITION NO: 27749 & 27778 of 2023 Between: M/s. Pandu Ravi Enterprises ...PETITIONER AND The Assistant Commissioner and Others ...RESPONDENT(S) WRIT PETITION NO: 12213 of 2023 Between: M/s. K K Filling Station ...PETITIONER AND The Commercial Tax Officer and Others ...RESPONDENT{S) WRIT PETITION NO: 14179 & 14221 of 2023 Between: M/s. Sri Hari Fuel Point ...PETITIONER AND The Commercial Tax Officer and Others ...RESPONDENT(S) ] 2 RRR, J & MRK,J W.P.Nos.27749, 12213, 14179, 14221, 27778 of 2023, 30813 of 2024 & 100 of2025 \ WRIT PETITION NO: 30813 of 2024 Between: Nagavani Filling Station ...PETITIONER AND The Assistant Commissioner and Others ...RESPONDENT{S) WRIT PETITION NO: 100 of 2025 Between: Vdn Filling Station ...PETITIONER AND The Deputy Commercial Tax Officer and Others Counsels for the Petitioners: ...RESPONDENT(S) 1. G NARENDRA CHETTY 2. ANCHA PANDURANGA RAO Counsel for the Respondent(S): 1.GP FOR COMMERCIAL TAX The Court made the following Common Order: (per Hon’ble Sri Justice R. Raghunandan Rao) In all these cases, the impugned assessment orders are challenged, on the ground that, the authority passing these impugned orders had been authorized by the Deputy Commissioner for conducting assessment proceedings without separate authorization for conduct of audit. It is also stated in W.P.Nos.27749 & 27778 of 2023, that order was issued and the same is also not permissible. a combined authorization r 3 RRR, J & MRK,J W.P.Nos.27749, 12213, 141 79, 14221, 2 7778 of 2023, 30813 of2024 & 100 of 2025 The learned counsels appearing for the petitioners, relied upon the 2. judgment of the erstwhile High Court of Andhra Pradesh in the case of Sri Balaji Flour Mills Vs. The CTO-II, Chittoor\ for the first proposition and the judgment of the erstwhile High Court of Andhra Pradesh in the case of \ M/s. Dekars Fires & Security Systems Pvt. Ltd., Vs. The Deputy Commissioner (CT), Secunderabad Division & Ors^. S, In view of the fact that, this Court in the case of Sri Balaji Flour Mills 3. Us. The CTO-II, Chittoor, had held that an Officer other than the Territorial Assessing Officer cannot conduct assessment of the order without specific authorization and any such proceedings issued without such authorization would be invalid. Similarly, the erstwhile High Court of Andhra Pradesh in the case of 4. M/s. Dekars Fires & Security Systems Pvt. Ltd., Vs. The Deputy Commissioner (CT), Secunderabad Division & Ors, had held that the combined authorization for conduct of audit and assessment is also not permissible. In that view of the matter, these Writ Petitions are disposed of, setting 5. aside the impugned assessment orders, passed by the Assessing Authorities and remanding the matters back to the Territorial Assessing Officers to pass appropriate Orders, after giving a notice and an opportunity of hearing to the ^(2011)40 VST 150 (AP) ^ (2011) 53 APSTJ 45 (AP) 1 A. 4 RRR, J & MRK,J W.P.Nos.27749, 12213, 14179, 14221, 27778 of 2023, 30813 of 2024 & 100 of 2025 petitioners and also after making an independent assessment of the tax and penalty due from the petitioners. There shall be no order as to costs. As a sequel, interlocutory applications pending, if any shall stand Sd/- U.SRI DEV! ^ ASSISTANT REGISTRAR secttSTofficer 1. The Principal Secretary to the Government, Revenue (CT) Department, State of Andhra Pradesh, A.P. Secretariat Buildings, Velagapudi, Guntur District, Andhra Pradesh. 2. The Deputy Commercial Tax Officer -1, O/o The Commercial Tax Officer, Ongole-l Circle, Dharavari Thota, Bhagyanagar, Ongole, Prakasam District, Andhra Pradesh. 3. The Commercial Tax Officer, Ongole-l Circle, Dharavari Thota, Bhagyanagar, Ongole, Prakasam District, Andhra Pradesh. 4. The Assistant Commissioner, (CT) (Int), Nellore Division, Nellore. 5. The Commercial Tax Officer, Nellore-3 Circle, Nellore Division Nellore. 6. The Deputy Commissioner (CT), Nellore Division, Nellore. 7. The Assistant Commissioner (CT), O/o Deputy Commissioner (CT), Anantapuramu Division, II Floor, PAR Heights, Gooty Road, Anantapur- 515001, Anantapur District, Andhra Pradesh. 8. The Assistant Commissioner (ST), Hindupur Circle, Srinidhi Complex, Dhanalakshmi Road, Hindupur-515201, Anantapur District, Andhra Pradesh. 9. The Commercial Tax Officer, Kavali Circle, Nellore Division, Near RDO Office, Kavali, Nellore District, Andhra Pradesh. lO.The Commercial Tax Officer-ll, Ongole, Near Nellore Bus Stand, Backside of Ratna Mahal, Ongole, Prakasam District, Andhra Pradesh. 11.The Commercial Tax Officer, Kalyandurg Circle, P.A.R. Heights, Gooty Road, Anantapur 515001, Anantapuramu District, Andhra Pradesh. 12.The Commercial Tax Officer, Guntakal Circle, D. No. 17/205, Near Market, Gooty Road, Guntakal, Anantapur District, Andhra Pradesh - 5158001. 13.One CC to Sri G Narendra Chetty, Advocate [OPUC] 14.One CC to Sri Ancha Panduranga Rao, Advocate [OPUC] 15.Two CCs to GP for Commercial Tax, High Court of Andhra Pradesh. [OUT] 16.Two CD Copies closed. //TRUE COPY// To, RAM 11 HIGH COURT DATED:08/01/2025 COMMON ORDER WP.Nos. 27749, 12213, 14179, 14221, 27778 of 2023, 30813 of 2024 and 100 of 2025 g 2 1 JAN 2C25 5 ^ * Current Section DISPOSING OF THE WP WITHOUT COSTS