1 APHC010107222025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3525] WEDNESDAY ,THE NINETEENTH DAY OF MARCH TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE DR JUSTICE K MANMADHA RAO WRIT PETITION NO: 5461/2025 Between: Kala Rajan Fuel Agency ...PETITIONER AND Union Of India and Others ...RESPONDENT(S) Counsel for the Petitioner: 1. M V J K KUMAR Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX 2. GP FOR FINANCE PLANNING The Court made the following order: (per Hon’ble Sri Justice R. Raghunandan Rao) The petitioner had been subjected to an Assessment, by the Commercial Tax Officer, Chittoor - I Circle, for the period 2021-2022 and 2022-2023, by virtue of an Assessment Order, dated 22.11.2024. This order came to be challenged before this Court, by way of W.P.No.618 of 2025, on various grounds, including the ground that the order had been passed by an 2 officer, who was not the territorial Assessing Officer of the petitioner, on the basis of an audit conducted without authorization. 2. This Court following the earlier Judgments in this regard, had allowed the Writ Petition, by way of an order, dated 19.02.2025, setting aside the order of assessment, and remanded the matter back to the territorial Assessing Officer having jurisdiction over the petitioner. 3. The petitioner has again approached this Court, by way of the present writ petition contending that the impugned order in the present case is the consequential penalty order passed on the basis of the assessment order, dated 22.11.2024, which has already been setaside by this Court, in W.P.No.618 of 2025. The learned counsel would contend that in such circumstances, the impugned order of penalty, dated 31.01.2025, would have to be set aside as it is based on an assessment order which has already been set aside. 4. In the circumstances, this Writ Petition is allowed setting aside the order of penalty, dated 31.01.2025, and remanding the matter back to the territorial Assessing Officer to take an appropriate decision after an order of assessment had been passed for this period. Needless to say, the period between the date of the impugned order till the date of receipt of this order, by the Assessing Officer, shall be excluded for purposes of limitation. There shall be no order as to costs. 3 As a sequel, miscellaneous petitions, pending if any, shall stand closed. ______________________ R. RAGHUNANDAN RAO,J _______________________ DR. K. MANMADHA RAO,J RJS 4 HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO & HON’BLE DR. JUSTICE K. MANMADHA RAO WRIT PETITION NO: 5461 of 2025 (per Hon’ble Sri Justice R. Raghunandan Rao) Dt: 19.03.2025 RJS