APHC010399952024 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3525] WEDNESDAY, THE SIXTEENTH DAY OF APRIL TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE DR JUSTICE K MANMADHA RAO WRIT PETITION NO: 20339/2024 Between: General Agencies ...PETITIONER AND The Commercial Tax Officer and Others ...RESPONDENT(S) Counsel for the Petitioner: 1. SHAIK JEELANI BASHA Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao) The petitioner is in the business of sale and distribution of Petrol, Diesel and Lubricants, in Kadiri and is registered under the Goods and Service Tax regime. The 1st respondent claiming to have been authorized by the 3rd respondent, had inspected the business premises of the petitioner and had taken up the assessment proceedings culminating in an assessment proceeding. The petitioner having received the show-cause notices, issued by the 1st respondent, dated 01.03.2023 and 25.03.2023, had filed detailed 2 objection. However, the 1st respondent had passed an order, dated 07.08.2024, raising certain demands against the petitioner. Subsequently, the 1st respondent had issued a penalty show-cause notice, dated 13.08.2024. 2. The petitioner being aggrieved by the aforesaid proceedings, dated 07.08.2024 and the penalty show-cause notice, dated 13.08.2024, has approached this Court by way of the present Writ Petition. 3. The petitioner has raised various objections and grounds challenging the aforesaid impugned proceedings. However, for the purposes of the present Writ Petition, one ground appears to be sufficient for remanding the case back. 4. It is the contention of the petitioner that the authorization, given to the 1st respondent, relates to an assessee called General Agencies, Kadiri. Whereas, the petitioner is General Agencies, Kadiri, which has a separate registration certificate. 5. Learned Government Pleader for Commercial Tax, has received Written Instructions that the authorization appears to have been given, by inadvertence, in the name of another dealer though the inspection and the assessment was to be carried out on the petitioner. 6. In the circumstances, it would be appropriate to dispose of this Writ Petition, by setting aside the impugned assessment proceedings, dated 07.08.2024 and the penalty show-cause notice, dated 13.08.2024 and remanding the matter back. It is open to either the territorial assessing 3 authority to take up the assessment proceedings and any other consequential proceedings or for the 3rd respondent to authorize any other officer to take up the assessment proceedings and the consequential proceedings, by way of a proper authorization. Needless to say, any assessment proceedings or the consequential proceedings, shall be taken up after due notice and opportunity to the petitioner. 7. Accordingly, this Writ Petition is disposed of. There shall be no order as to costs. As a sequel, pending miscellaneous petitions, if any, shall stand closed. _______________________ R. RAGHUNANDAN RAO, J. ________________________ DR. K. MANMADHA RAO, J. BSM 4 HONOURABLE SRI JUSTICE R. RAGHUNANDAN RAO AND THE HONOURABLE DR. JUSTICE K. MANMADHA RAO WRIT PETITION No.20339 of 2024 (per Hon’ble Sri Justice R. Raghunandan Rao) Date: 16.04.2025 BSM