2Sf IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI (Special Original Jurisdiction) WEDNESDAY, THE FIFTH DAY OF FEBRUARY TWO THOUSANDAND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R. RAGHUNANDAN RAO AND THE HONOURABLE SRI JUSTICE HARINATH.N WRIT PETITION NO: 2114 OF 2025 Between: M/s.Sri Venkata Sai Filling Station Sy.No.145-2B Main Road, Kalludevarahalli (Village) Anantapur District - 515 812. Rep. by its Proprietor Mr.Pinjari Nazeer Basha. ...PETITIONER AND 1. The Assistant Commissioner(St), Kalyanadurgam Circle, Anantapur District. 2. The Deputy Commissioner (CT), Anantapur Division, Anantapur. 3. The State of Andhra Pradesh, Rep. its Principal Secretary, (Commercial Taxes Department), A.P. Secretariat, Velagapudi, Amaravati. 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 WRIT OF MANDAMUS or any other appropriate Writ or Order or direction declaring the action of the 1 St Respondent in passing the Proceedings dated 28.06.2023, without valid authorisation issued by the 2 Respondent for the tax period 2019-20 to 2022-23, under the AP VAT Act 2005 in Form VAT 305 dated 28.06.2023, nd without granting sufficient opportunity and not even serving Show Cause Notice to the Petitioner, passing the proceedings in a Composite Order, are arbitrary, contrary to the provisions of the AP VAT Act, 2005, without jurisdiction and Rule of law and consequently set aside the proceedings of the 1^* Respondent dated 28.06.2023 in Form VAT 305, as null and void. lA NO: 1 OF 2Q2fi 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 dated 28.06.2023 in Form VAT 305, passed for the tax period 2019-20 2022-23 under the AP VAT Act, 2005, pending disposal of the above Writ Petition, as otherwise, the Petitioner will be put to severe loss and hardship. Respondent to Counsel for the Petitioner: SRI SHAIK JEELANI BASHA Counsel for the Respondent Nos. 1 to 3: GP FOR COMMERCIAL TAX The Court made the following: ORDER w 1 RRR,J & HN,J W.P.No.2114/2025 APHC010512752024 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3488] WEDNESDAY, THE FIFTH 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: 2114/2025 Between: ...PETITIONER M/s.sri Venkata Sai Filling Station, AND ...RESPONDENT(S) The Assistant Commissioner (ST) and Others Counsel for the Petitioner: 1.SHAIK JEELANI BASHA Counsel for the Respondent(S): 1.GP FOR COMMERCIAL TAX 2. The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao) Heard Sri Shaik Jeelani Basha, learned counsel appearing for the petitioner, and learned Government pleader for Commercial Tax, appearing for respondents 1 and 2. \ ¥ w % 2 RRR,J & HN,J W.P.No.2114/2025 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 2. Circle, Anantapur District, for the tax period 2019-20 to 2022-23. The petitioner has now challenged the impugned assessment order dated 28.06.2023, 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-ll, Chittoor and Ors.^ Noida Entrepreneurs Association vs. Noida and Ors., ^ and M/s. Sri Venkata Satyanarayana Stone vs. Commercial Tax Officer^. 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 - “ , “V 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 proceedings 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 3. to be set aside. '40 VST 150 ^ (2011) 6 see 508 ' 53 APSTJ 45 IF'" ‘A ; 3 5** RRR.J & HN,J W.P.No.2114/2025 % 4. Accordingly, following the said judgments, the impugned assessment order, dated 28.06.2023, 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. 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. 5. 3D/- K. TATA RAO DEPUTY REGISTRAR ^ / ' SECnON OFFICER Commissioner(ST), Kalyanadurgam Circle. Anantapur //TRUE COPY// To, 1. The Assistant -.^nor rPTV Anantapur Division, Anantapur. 2. The Deputy Commissioner (CT), Anantap . of principal Secretary, (Commercial Taxes Department). State of Pradesh Secretariat, Velagapudi, Amaravati, Guntur Drstnct 3. The Andhra Andhra Pradesh. Jeelani Basha, Advocate [OPUC] High Court of Andhra Pradesh. 4. One CC to Sri Shaik CCS to GP for Commercial Tax, 5. Two [OUT] 6. Three CD Copies. g> f HIGH COURT DATED:05/02/2025 ORDER WP.No.2114 of 2025 ? 18 FEB 2025 | ^ . Curreni Section ^ of a ALLOWING THE WRIT PETITION WITHOUT COSTS