1 APHC010512782024 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3488] WEDNESDAY ,THE TWELFTH DAY OF FEBRUARY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE HARINATH.N WRIT PETITION NO: 2095/2025 Between: M/s.sri Venkata Sai Filling Station, ...PETITIONER AND The Assistant Commissionerst and Others ...RESPONDENT(S) Counsel for the Petitioner: 1. SHAIK JEELANI BASHA Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX 2. TheCourtmadethefollowingOrder: (per Hon’ble Sri Justice R.RaghunandanRao) Heard Sri Shaik Jeelani Basha, learned counsel appearing for the petitioner, and learned Government pleader for Commercial Tax, appearing for respondents 1 and 2. 2 2. The petitioner, who is registered under the A.P. Value Added Tax Act, 2005 (for short ‘the Act’), was subjected to audit and subsequent assessment by the Assistant Commissioner, Sales Tax, Kalyanadurgam Circle, Anantapur District, for the tax period 2019-20 to 2022-23. The petitioner has now challenged the impugned assessment order dated 22.08.2023, on the ground that the said assessment order is in violation of the provisions of the Act, as well as the judgments of the erstwhile High Court of Andhra Pradesh in the case of M/s. Sri Balaji Flour Mills vs. Commercial Tax Officer-II, Chittoor and Ors.1; Noida Entrepreneurs Association vs. Noida and Ors., 2and M/s. Sri Venkata Satyanarayana Stone vs. Commercial Tax Officer3. 3. The material placed before this Court shows that the Commercial Tax Officer, Kalyanadurgam Circle, was only given authorization to carry out assessment of the petitioner for the relevant tax period. There was no authorization given to carry out audit of the books and accounts of the petitioner. In similar circumstances, the erstwhile High Court of Andhra Pradesh, in the aforesaid judgments had held that separate authorisations have to be given for conduct of audit and conduct of assessment proceedings and in the absence of any one of the authorizations, the entire process would have to be set aside. 140VST 150 2(2011)6SCC508 353APSTJ 45 3 4. Accordingly, following the said judgments, the impugned assessment order, dated 22.08.2023, is set aside and the matter is remanded back to the territorial Assessing Officer, having jurisdiction over the petitioner to carry out necessary assessments and consequent proceedings. Needless to say, the period between the date of the impugned assessment order and the date of receipt of this order, shall be excluded for the purpose of limitation. 5. Accordingly, the writ petition is allowed. There shall be no order as to costs. As a sequel, pending miscellaneous applications, if any, shall stand closed. R.RAGHUNANDANRAO, J HARINATH.N,J LSP 4 170 HON’BLESRIJUSTICER.RAGHUNANDANRAO & HON’BLESRIJUSTICEHARINATH. N W.P.No.2095 of 2025 (per Hon’ble Sri Justice R. Raghunandan Rao) 12.02.2025 LSP