IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI (Special Original Jurisdiction) WEDNESDAY, THE NINETEENTH DAY OF FEBRUARY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HONOURABLE SRI JUSTICE MAHESWARA RAO KUNCHEAM WRIT PETITION NO: 3310 OF 2024 Between: M/s.Shuchi Filling Station, Sy.No:176-3B, Kaluvapalli Village, Ananthapuram Road, Beluguppa, Puttaparthy District, Andhra Pradesh, Rep. by its Proprietor, Sri Mala ChilakuriSudhakar, S/o Mala Chilakuri Jeevarathnam, Aged about 39 Years. ...PETITIONER AND The Union of India, Ministry of Finance, Rep. by its Secretary, 4^^ Floor, A wing, Shastri Bhavan, New Delhi - 110 001. The State of Andhra Pradesh, Rep. by its Principal Secretary, Revenue (CT) Department, Velagapudi, Amaravati, Guntur District, Andhra Pradesh. The Assistant Commissioner (CT), Ananthapur COST Division, Ananthapur, Andhra Pradesh - 515 005. The Deputy Assistant Commissioner (ST)-I, O/o. Assistant Commissioner (ST), Ananthapuramu-I Circle, Ananthapuramu, Andhra Pradesh - 522006. 1. 2. 3. 4. ...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 appropriate writ, order or direction particularly in the nature of Writ of MANDAMUS declaring the action of the 4'*^ respondent the Deputy Assistant Commissioner (ST-I), Ananthapuram-I Circle, .y^Mhthapuram division, in Form VAT 305 dated 07-09-2023 in AAO No- [^n^707092311604, levying tax on the petroleum products which is not •subjectable to tax under the AP VAT Act at the hands of the Petitioner and on the ground that the respondent had some information, alleged to have been obtained from the depot manager Dharmavaram as illegal, arbitrary; unjust, improper, unfair, atrocious, unseen and contrary to entries 2 to 5 of Schedule VI of AP VAT Act 2005 and violative of the Principles of Natural Justice and violate Articles 14, 19(l)(g), 21 and 300-Aof the Constitution of India and consequently set aside the same. lA NO: 1 OF 2024 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may bd pleased to grant stay on the collection of the disputed tax of Rs"; 42,78,886/- till the disposal of the Writ Petition. lA NO: 1 OF 2025 Petition under Section 151 CPC praying that in the circumstanced stated in the affidavit filed in support of the petition, the High Court may be pleased to permit the Additional Affidavit filed by the Petitioner to take these grounds on file and submit that there are no willful latches on my part for not raising these ground and request to consider the same and '4 render justice. Counsel for the Petitioner: SRI M. V. J. K. KUMAR Counsel for the Respondent No.IrSRI Y. V. ANIL KUMAR (CENTRAL GOVERNMENT COUNSEL) Counsel for the Respondent Nos.2 to 4: GP FOR COMMERCIAL TAX The Court made the following: ORDER 1 % APHC010059702024 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurlsdiction) [3508] WEDNESDAY ,THE NINETEENTH DAY OF FEBRUARY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE MAHESWARA RAO KUNCHEAM WRIT PETITION NO: 3310/2024 Between: M/s.shuchi Filling Station ...PETITIONER AND The Union Of India and Others ...RESPONDENT(S) Counsel for the Petitioner: 1.M VJ K KUMAR Counsel for the Respondent(S): 1. Y V ANIL KUMAR (Central Government Counsel) 2.GP FOR COMMERCIAL TAX The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao) Heard Sri M.V.J. Kumar, learned counsel appearing for the petitioner Y.V. Anil Kumar and the learned Government pleader for Commercial Taxes, appearing for the respondents. 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, Ananthapuram-I Circle, Ananthapuram, for the tax period July, 2021 to 07.12.2022. The petitioner has now challenged the impugned assessment order dated 07.09.2023, 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^. 3. The material placed before this Court shows that the Assistant Commissioner, Ananthapuram-I Circle, Ananthapuram 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 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 to be set aside. was only given Mo VST 150 ^ (2011) 6 see 508 * 53 APSTJ 45 3 4. Accordingly, following the said judgments, the impugned assessment order, dated 07.09.2023, 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. Sd/- N NAGAMMA ASSISTANT REGISTRAR //TRUE COPY// \ SECTION OFFICER To 1. The Secretary, Ministry of Finance, Union of India, 4*^" Floor, A wing Shastri Bhavan, New Delhi - 110 001. 2. The Principal Secretary, Revenue (CT) Department, State of Andhra Pradesh, Velagapudi, Amaravati, Guntur District, Andhra Pradesh. 3. The Assistant Commissioner (CT), Ananthapur COST Division, Ananthapur, Andhra Pradesh - 515 005. 4. The Deputy Assistant Commissioner (ST)-I, O/o. Assistant Commissioner (ST), Ananthapuramu-I Circle, Ananthapuramu Pradesh - 522006. Andhra 5. One CC to Sri M. V. J. K. Kumar, Advocate [OPUC] 6. One CC to Sri Y. V. Anil Kumar (Central Government ' 7. Two CC’s to GP for Commercial Tax, High Court of A.P Amaravati[OUT] 8. Three CD Copies. Counsel) [OPUC] . at ssb HIGH COURT DATED: 19/02/2025 ORDER WP.No.3310 of 2024 ALLOWING THE W.P. WITHOUT COSTS