1 APHC010061762025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [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: 3527/2025 Between: M/s. Sri Sai Ratna Agencies, ...PETITIONER AND The Commercial Tax Officer and Others ...RESPONDENT(S) Counsel for the Petitioner: 1. C SANJEEVA RAO Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao) The petitioner was registered under the A.P VAT Act. An assessment order, dated 08.08.2017, was passed against the petitioner raising a demand of Rs.5,57,830/-. It is the case of the petitioner that he had not received the order initially and came to know of this order subsequently, on account of the steps taken by the authorities, to recover the tax. 2 2. It is the case of the petitioner that the assessment order itself suffers from infirmities in as much as the petitioner was not given an opportunity to explain the discrepancies pointed out in the show cause notice, which preceded the assessment order. The petitioner contends that the show cause notice, except making allegations of the discrepancies, has not set out the details of the discrepancies and the authorities have not bothered to supply such details despite various representations of the petitioner before and after passing of the assessment order. 3. The petitioner has now been served with a notice of demand, dated 10.10.2023, calling upon the petitioner to pay amount of Rs.5,57,830/-. The petitioner assails this demand notice, by way of the present writ petition. 4. The petitioner has not chosen to challenge the assessment order which is the basis for the demand notice. In the absence of such challenge, the petitioner cannot assail the demand notice. 5. In that view of the matter, this Writ Petition is dismissed leaving it open to the petitioner to avail of such remedies as are available in law. There shall be no order as to costs. As a sequel, pending miscellaneous petitions, if any, shall stand closed. ________________________ R. RAGHUNANDAN RAO, J ___________________________ MAHESWARA RAO KUNCHEAM RJS 3 HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO & HON’BLE SRI JUSTICE MAHESWARA RAO KUNCHEAM WRIT PETITION NO: 3527 OF 2025 Dt: 19.02.2025 RJS 4