APHC010206962026 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] WEDNESDAY,THE SIXTH DAY OF MAY TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 11567/2026 Between: 1. M/S SHARADA TRADERS, D.NO.12/775, P N ROAD, ADONI, KURNOOL DISTRICT-518301, STATE OF ANDHRA PRADESH. REP.BY ITS PARTNER,MR.RASIKLAL SHAH. ...PETITIONER AND 1. THE APPELLATE DEPUTY COMMISSIONER CT, COMMERCIAL TAXES DEPARTMENT, TIRUPATHI -517501, CHITTOOR DISTRICT, A.P. 2. THE COMMERCIAL TAX OFFICER, ADONI -1 CIRCLE, ADONI - 518301. KURNOOI DISTRICT, A.P. 3. THE STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY, (COMMERCIAL TAXES DEPARTMENT), A.P.SECRETARIAT, VELAGAPUDI - 522 238. AMARAVATI, 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 Writ of Mandamus or any other appropriate Writ or Order or Direction declaring the action of the 1st respondent in dismissing the penalty appeal, without following the due process of law by proceedings dated 27.12.2025, served on 21.01.2026.more particularly without discussing any 2 contention of the Petitioner merely extracting the statement of facts and grounds of appeal in confirming the consequential assessment proceedings passed by the 2nd respondent dated 30.06.2021 for the tax periods April, 2013 to October, 2016 under the AP VAT Act, 2005 is arbitrary, contrary to law and in violation of principles of natural justice and rule of law and consequently set aside the both appeal proceedings dated 27.12.2025 passed by the 1st respondent and consequential Penalty Proceedings dated 30.06.2021 passed by the 2nd respondent as null and pass IA NO: 1 OF 2026 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 may be pleased to suspend the Proceedings of the 1st Respondent dated 27.12.2025 and consequential Penalty Proceedings of the 2"'^ Respondent dated 30.06.2021 for the tax periods April, 2013 to October, 2016, pending disposal of the above Writ Petition, as otherwise, the Petitioner will be put to severe loss and hardship. Counsel for the Petitioner: 1. SHAIK JEELANI BASHA Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX 3 The Court made the following order: (per Hon’ble Sri Justice R Raghunandan Rao) The petitioner had been assessed to tax, under the Andhra Pradesh Value Added Tax, 2005 (for short, the APVAT Act’), for the period 2013-2016 by way of an original assessment order, dated 29.06.2017. Thereafter, the petitioner was also served with an order of penalty, dated 19.03.2021. It was served on the petitioner on 09.07.2021. 2. The petitioner being aggrieved by the order of assessment as well as order of penalty had filed two separate appeals before the Appellate Joint Commissioner (CT), Tirupati. The appeal filed against the order of assessment came to be dismissed. Aggrieved by the said order of dismissal, the petitioner approached this Court by way of filed W.P.No.11068 of 2024. This writ petition came to be allowed on 28.04.2026, setting aside the order in appeal and remanding the matter back to the Appellate authority. 3. The appeal filed against the order of penalty also came to be dismissed on 27.12.2025. Aggrieved by the said dismissal order, the petitioner approached this Court, by way of the present writ petition. 4. Sri Shaik Jeelani Basha, learned counsel for the petitioner would contend that since the appeal order in the assessment proceedings has been set aside, present writ petition was also need to be allowed as the present order in appeal, is based on the order of assessment. 4 5. In view of the fact the proceedings relating to the assessment of the petitioner are now pending before the Appellate Joint Commissioner, it would only be appropriate that the present appeal, filed against the penalty order is again re-considered by the Joint Commissioner after orders are passed in the appeal filed against the assessment order. 6. Accordingly, this Writ Petition is disposed of setting aside the order in appeal, dated 27.12.2015 and the matter is remanded back to the appropriate Appellate authority for consideration after the appeal filed against the assessment order is disposed of. No costs. As a sequel, pending miscellaneous applications, if any, shall stand closed. _______________________ R RAGHUNANDAN RAO, J ________________ T.C.D.SEKHAR, J Date: 06.05.2026 KA 5 THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 11567/2026 Date: 06.05.2026 KA