1 RRR, J & CGR, J W.P.No.1201 of 2025 APHC010021092025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3554] WEDNESDAY, THE TENTH DAY OF SEPTEMBER TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE CHALLA GUNARANJAN WRIT PETITION No:1201 of 2025 Between: M/s Lakshmi Venkataramana Enterprises, ...PETITIONER AND The State Of Andhra Pradesh and Others ...RESPONDENT(S) Counsel for the Petitioner: 1. UMESH CHANDRA P V G 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 Umesh Chandra P.V.G., learned counsel appearing for the petitioner and learned G.P. for Commercial Tax, appearing for the respondents. 2. The petitioner was registered under the A.P. VAT Act, 2017. The premises of the petitioner was inspected by an audit team, on 06.04.2015. In the course of the inspection, the audit party is said to have found a book 2 RRR, J & CGR, J W.P.No.1201 of 2025 containing certain transactions, which were not reflected in the reported transactions of the petitioner. On the basis of this book, the assessment against the petitioner, was completed on 29.11.2017. Under the said order of assessment, a demand of Rs.15,01,081/- was raised. Aggrieved by the said order, the petitioner approached the appellate authority by way of an appeal. This appeal was disposed of on 09.04.2018 remanding the matter back to the assessing authority. 3. The appellate authority, after going through the record, had held that a best judgment assessment of this nature could not have been carried out simply on the basis of the book recovered from the premises of the petitioner and that the assessing authority was required to further establish the evasion of tax by the petitioner by way of his own enquiry and cross verification. The appellate authority, on the ground that such enquiry or verification was not done by the assessing authority and on the ground that no alternative evidence has been recorded regarding suppression of sales, had set aside the order of assessment and remanded the matter back to the assessing authority for causing de novo verification before passing appropriate orders. 4. Thereafter, the assessing authority again passed an order of assessment on 09.03.2022, which is under challenge before this Court by way of this writ petition. 5. Sri P.V.G. Umesh Chandra, learned counsel appearing for the petitioner contended that the appellate authority had remanded the matter 3 RRR, J & CGR, J W.P.No.1201 of 2025 back to the assessing authority with a direction to conduct a separate enquiry and to cross verify the information found in the book, before passing any order. However, the assessing authority without conducting any such enquiry and without any cross verification, had passed the impugned assessment order and the same requires to be set aside on the ground of non-application of mind and on the ground that the said order is not in compliance with the orders of the appellate authority. 6. A perusal of the order would show that the assessing authority merely set out the appellate order and passed a fresh assessment without any further enquiry or verification. As the said order is not in compliance with the directions of the appellate authority, the said order would have to be set aside. 7. The learned Government Pleader for Commercial Tax submits that the writ petition itself is not maintainable as it is hit by laches. He would submit that the order of assessment was passed on 09.03.2022 while the writ petition came to be filed only in January, 2025. 8. The learned counsel for the petitioner, in reply, would submit that the petitioner could not approach this Court earlier as the impugned order had not been served on the petitioner. He would further submit that the petitioner has closed his business and was not available at the premises occupied by the petitioner for conducting her business. He would submit that the assessment order, which has been filed along with the writ petition, was obtained by the petitioner after making an application for the same. It was 4 RRR, J & CGR, J W.P.No.1201 of 2025 further stated that the petitioner came to know of the passing of the order only when steps were taken against her property. 9. With a view to ascertain whether the order dated 09.03.2022 had been served on the petitioner, this Court had summoned the case file. A perusal of the case file would show that there are three covers sent under registered post on 15.03.2022 and all three covers were returned with the endorsement that “the addressee had left”. 10. The learned Government Pleader for Commercial Tax, relying upon Rule 64 of the A.P. VAT Rules, would contend that the authorities are entitled to serve the orders by way of e-mail and such an attempt was made. The record available in the case file encloses the printed screenshots where a mail is said to have been sent to the e-mail ID, viz., syamalaalthi@gmail.com. The said screenshot does not show such mail had been served and received by the petitioner. 11. In the circumstances, service of order has not been demonstrated to this Court and the benefit of doubt, if any, would have to be given to the petitioner. In the circumstances, the question of laches also would not arise in the present case. 12. In view of the fact that the orders of the appellate authority have not been complied with, this writ petition is disposed of by setting aside the order of assessment, dated 09.03.2022 and remanded the matter back to the assessing authority for passing appropriate assessment orders, after notice and opportunity of hearing, being given to the petitioner. For the purpose of 5 RRR, J & CGR, J W.P.No.1201 of 2025 notice to the petitioner, the same is to be sent to the address contained in the cause title of this writ petition. There shall be no order as to costs. As a sequel, pending miscellaneous applications, if any, shall stand closed. ________________________ R. RAGHUNANDAN RAO, J ______________________________ CHALLA GUNARANJAN, J Js. 6 RRR, J & CGR, J W.P.No.1201 of 2025 HON’BLE SRI JUSTICE R RAGHUNANDAN RAO AND HON’BLE SRI JUSTICE CHALLA GUNARANJAN WRIT PETITION No.1201 2025 (per Hon’ble Sri Justice R Raghunandan Rao) 10th September, 2025 Js