1 RRR, J & JS, J W.P.no.15390 of 2025 APHC010306842025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3541] WEDNESDAY,THE NINTH DAY OF JULY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SMT JUSTICE SUMATHI JAGADAM WRIT PETITION NO: 15390/2025 Between: M/s. Lalitha Enterprises, ...PETITIONER AND The State Of Andhra Pradesh and Others ...RESPONDENT(S) Counsel for the Petitioner: 1. M RAVINDRA 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 M. Ravindra learned counsel appearing for the petitioner and learned G.P. for Commercial Tax appearing for the respondents. 2. The petitioner is in the business of supply of various commodities to the Naval Armament Depot (NAD), Visakhapatnam. The petitioner was subjected to an order of assessment, dated 17.01.2025, for the tax period 2022-2023, on best judgment basis. Aggrieved by the said order, the petitioner has approached this Court, by way of the present writ petition. 2 RRR, J & JS, J W.P.no.15390 of 2025 3. It is the contention of the petitioner that the said order of assessment was passed behind his back and without notice being given to him. The petitioner further contends that even the impugned order has not been served on him and the knowledge of the impugned order came to the petitioner only when a notice to a third person had been served on 11.06.2025 calling upon the third party to divert the monies payable to the petitioner. 4. The learned Government Pleader for Commercial Tax, on instructions, submits that notices were served on the petitioner prior to the best judgment assessment, dated 17.01.2025 and that even the copy of the order had been served on the petitioner by way of posting them on the portal maintained by the department. 5. In view of the ambiguity as to whether such notices have been served or not, it would be appropriate to dispose of this writ petition permitting the petitioner to approach the appellate authority by filing an appeal. For the purpose of this appeal, 11.06.2025 shall be treated as the date of knowledge of the order. 6. With the above direction, the writ petition is disposed of. There shall be no order as to costs. As a sequel, pending miscellaneous applications, if any, shall stand closed. ________________________ R. RAGHUNANDAN RAO, J __________________________ SUMATHI JAGADAM, J Js. (Issue CC tomorrow) 3 RRR, J & JS, J W.P.no.15390 of 2025 HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO & THE HON’BLE SMT JUSTICE SUMATHI JAGADAM W.P.No.15390 of 2025 (per Hon’ble Sri Justice R. Raghunandan Rao) 9th July, 2025 Js