APHC010431062025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] WEDNESDAY, THE EIGHTH DAY OF OCTOBER TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 21936/2025 Between: 1. SRI RAGHAVENDRA FERTILIZERS, D. NO. 8/10, MAIN ROAD, NARPALA - 515425, ANANTAPUR DISTRICT, ANDHRA PRADESH, REP. BY ITS PROPRIETOR MR. T. VENKATA KONDA REDDY. ...PETITIONER AND 1. THE APPELLATE AUTHORITY, (ST), TIRUPATI, FLAT NO. 101, THUNGA RESIDENCY, RANIPARANTHAKA DEVI MARG, KORAMEENUGUNTA, RENIGUNTA ROAD, TIRUPATI, TIRUPATI DISTRICT, ANDHRA PRADESH-517501. 2. THE COMMERCIAL TAX OFFICER, CIRCLE-1, ANANTAPURAM, ANANTAPURAM DIVISION, 1ST FLOOR, PAR HEIGHTS, GOOTY ROAD, ANANTHAPUR, ANANTAPUR DISTRICT, ANDHRA PRADESH - 515001. 3. THE STATE OF ANDHRA PRADESH, REP. BY THE PRINCIPAL SECRETARY TO THE GOVERNMENT, REVENUE (CT) DEPARTMENT, A.P. SECRETARIAT BUILDINGS, VELAGAPUDI, GUNTUR DISTRICT, ANDHRA PRADESH. ...RESPONDENT(S): 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 topleased to issue an appropriate Writ, Order or Direction, more 2 RRR,J & TCDS,J W.P.No.21936 of 2025 particularly in the nature of MANDAMUS holding that the impugned Appellate Order passed by the First Respondent vide A.O. No. DIN3729032586920, dated 29-03-2025, in Appeal No. 15/2021- 22/ATP, without considering the Documentary Evidences filed by the Petitioner and without deciding the issue raised as violative of the principles of natural justice, vitiated, unfair, unjust, unsustainable and illegal and similarly the impugned Assessment Order vide AAO. No. ZH370321OD60395, dated 31-03-2021, passed by the Second Respondent for the Tax Period 01-04-2015 to 31-10-2016 under the A.P. VAT Act, 2005, against which the above Appeal was filed, which was passed by invoking the extended period of limitation under S. 21(5) even though the ingredients for invoking the same are not available, is barred by limitation and without jurisdiction and consequently set aside both the impugned Orders and pass IA NO: 1 OF 2025 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 pleased to grant stay of collection of the disputed tax pursuant to the impugned Assessment Order vide AAO. No. ZH370321OD60395, dated 31- 03-2021, passed by the Second Respondent for the Tax Period 01-04-2015 to 31-10-2016 under the A.P. VAT Act, 2005, and pass Counsel for the Petitioner: 1. G NARENDRA CHETTY Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX 2. 3 RRR,J & TCDS,J W.P.No.21936 of 2025 The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao) The petitioner had been served with an order of assessment, dated 31.03.2021, for the period 01.04.2015 to 31.10.2016, under the A.P.V.A.T. Act, 2005. Aggrieved by this Order, the petitioner had approached the 1st respondent, by way of an Appeal bearing No.15/2021-22/ATP. After filing of the Appeal, the petitioner is said to have filed additional material including documentary evidence, under a cover letter, dated 06.12.2024. This material is said to have been sent, by way of an E-Mail, on 06.12.2024. However, the 1st respondent, Appellate Authority, is said to have passed an Order, dated 29.03.2025, without considering the documentary evidence and the material. Consequently, the said Appellate Order requires to be set aside, on the ground of violation of Principles of Natural Justice. 2. Sri G. Narendra Chetty, learned counsel for the petitioner, would contend that, a question of limitation had also been raised, before the Appellate Authority and the same had also not been considered in the impugned order. 3. The learned Government Pleader for Commercial Taxes, appearing for the respondents, on instructions, submits that, the material sent by E-Mail, was received. However, the 1st respondent, was not aware of the said E-Mail and had passed orders without considering the said material. 4. In these circumstances, a case of violation of Principles of Natural Justice, is made out. 4 RRR,J & TCDS,J W.P.No.21936 of 2025 5. Accordingly, this Writ Petition is allowed, setting aside the Order-in-Appeal, dated 29.03.2025 and the matter is remanded back to the 1st respondent – Appellate Authority to pass fresh orders, after considering the material submitted by the petitioner, under the cover letter, dated 06.12.2024. 6. Needless to say, the Appellate Authority shall give an opportunity of hearing to the petitioner before passing any further orders. There shall be no order as to costs. As a sequel, pending miscellaneous applications, if any, shall stand closed. ________________________ R. RAGHUNANDAN RAO, J _________________ T.C.D. SEKHAR, J Date:08.10.2025 KPV 5 RRR,J & TCDS,J W.P.No.21936 of 2025 244 THE HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO AND THE HON'BLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION No:21936 of 2025 (per Hon’ble Sri Justice R. Raghunandan Rao) 08.10.2025 KPV