APHC010040802025 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: 2268/2025 Between: Sri Lakshmi Srinivasa Fuel Point ...PETITIONER AND The Deputy Commercial Tax Officer and Others ...RESPONDENT(S) Counsel for the Petitioner: 1. G NARENDRA CHETTY Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX 2. The Court made the following Order: APHC010039712025 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: 2333/2025 Between: M/s. Sri Lakshmi Srinivasa Fuel Point, ...PETITIONER AND The Deputy Commercial Tax Officerll and Others ...RESPONDENT(S) Counsel for the Petitioner: 1. G NARENDRA CHETTY Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX The Court made the following Common Order: [per Hon’ble Sri Justice R RAGHUNANDAN RAO] In these Writ Petitions, the Order of Assessment and consequent Order of Penalty are under challenge. 2. The primary ground of challenge is that the person who passed the Assessment Order and Penalty Order had done so without appropriate authorization for conduct of audit. It is the case of the petitioner that the Assessing Officer, who had passed the Assessing Order and Penalty Order had done so on the basis of audit conducted by the said officer and the same is not permissible. 3. Similar issue came up before the Division Bench of this Court which set- aside the said orders. Following the said orders of Division Bench dated 18.01.2025 in W.P.No.27749 of 2025 and batch, the impugned Orders of assessment and penalty are set-aside and the matters are remanded back to the territorial assessing officer/2nd respondent herein, to pass appropriate orders after giving notice and opportunity of hearing to the petitioner. 4. Accordingly, the Writ Petitions are allowed. There shall be no order as to costs. As a sequel, pending miscellaneous applications, if any, shall stand closed. ______________________ R RAGHUNANDAN RAO,J _____________ HARINATH.N,J 12.02.2025 LSP 190 THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HONOURABLE SRI JUSTICE HARINATH.N WRIT PETITION NO: 2268 and 2333 of 2025 12.02.2025 LSP