1 RRR,J & Dr. KMR,J W.P.No.26919/2023 APHC010519492023 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3525] WEDNESDAY, THE TWENTY SIXTH DAY OF MARCH TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE DR JUSTICE K MANMADHA RAO WRIT PETITION NO: 26919/2023 Between: Anuhya Agencies ...PETITIONER AND Union Of India and Others ...RESPONDENT(S) Counsel for the Petitioner: 1. G NARENDRA CHETTY Counsel for the Respondent(S): 1. S.V.S.S.SIVA RAM 2. GP FOR COMMERCIAL TAX 3. The Court made the following order: (per Hon’ble Sri Justice R. Raghunandan Rao) Heard Sri G. Narendra Chetty, learned counsel appearing for the petitioner, Sri S.V.S.S. Siva Ram learned counsel appearing for respondent Nos. 3 to 7, and learned G.P. for Commercial Tax appearing for respondent Nos.2, 8 & 9. 2 RRR,J & Dr. KMR,J W.P.No.26919/2023 2. The present writ petition has been filed challenging the show cause notice, dated 07.08.2023, issued by the 9th respondent seeking to levy penalty on the basis of the assessment order dated 04.07.2023. 3. The order of assessment dated 04.07.2023 came to be set aside by a Division Bench of this Court, by its order dated 12.03.2025 in W.P.No.5452 of 2025. In view of the fact that the assessment order itself has been set aside, no purpose would be served by continuing the show cause notice. 4. Accordingly, this writ petition is allowed setting aside the impugned show cause notice dated 07.08.2023 issued by the 9th respondent and leaving it open to the 9th respondent to take any further steps subject to the order of assessment, if any, that may be passed. All consequential proceedings shall abide by this order. There shall be no order as to costs. As a sequel, pending miscellaneous applications, if any, shall stand closed. ________________________ R. RAGHUNANDAN RAO, J ______________________________ Dr. K MANMADHA RAO, J Js. 3 RRR,J & Dr. KMR,J W.P.No.26919/2023 THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HONOURABLE DR JUSTICE K MANMADHA RAO WRIT PETITION No.26919 of 2023 (per Hon’ble Sri Justice R Raghunandan Rao) 26th March, 2025 Js.