Date of reserved for orders : Neutral citation Date of pronouncement : 24.06.2026 Date of uploading : APHC010305682026 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3591] WEDNESDAY, THE 24th DAY OF JUNE 2026 PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE TUHIN KUMAR GEDELA WRIT PETITION NO: 16061/2026 Between: 1. SUNPOSSIBLE ENERGY SOLUTIONS LLP, 55-7-71, OLD VENKOJIPALEM, VISAKHAPATNAM-530022 REPRESENTED BY ITS DESIGNATED PARTNER VARUN SIRISH SARWATE ...PETITIONER AND 1. THE COMMERCIAL TAX OFFICER, (NOW ASSISTANT COMMISSIONER (ST)), DWARAKANAGAR CIRCLE, VISAKHAPATNAM. 2. THE COMMERCIAL TAX OFFICER, (NOW ASSISTANT COMMISSIONER (ST)), BHEEMLI CIRCLE, VISAKHAPATNAM. 3. THE CHIEF COMMISSIONER OF STATE TAXES, , D. NO. 12-468, ADJACENT TO NH-16, SERVICE ROAD, KUNCHANAPALLY, GUNTUR DISTRICT-522501, A.P. 4. STATE OF ANDHRA PRADESH, REP BY ITS PRINCIPAL SECRETARY, REVENUE (CT) DEPT., VELAGAPUDI, GUNTUR DISTRICT, ANDHRA PRADESH. ...RESPONDENT(S): 2 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 particularly in the nature of Writ of MANDAMUS declaring that the assessment order dated 28.02.2020 passed by the 1st respondent for the period 2015-16 and the endorsement dated 12.06.2026 issued by the 2nd respondent as illegal, highhanded, contrary to the provisions of the APVAT/CST Acts and also against the principles of natural justice, set aside the same and consequently direct the respondents to revise the order of assessment dated 28.02.2020 by levying correct rate of tax 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 pleased to stay all further proceedings, including recovery, pursuant to the assessment order dated 28.02.2020 passed by the 1 St respondent for the period 2015-16, pending disposal of the writ petition and pass Counsel for the Petitioner: 1. SINGAM SRINIVASA RAO Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX 3 THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE TUHIN KUMAR GEDELA WRIT PETITION NO: 16061/2025 This Court made the following ORDER: (Per Hon’ble Sri Justice R. Raghunandan Rao) The petitioner was assessed to tax for the period 2015-2016 by way of an order of assessment, dated 28.02.2020. In this order of assessment, the petitioner was sought to be taxed as the rate of 14.5 % of the taxable turnover. After receipt of the order of assessment, the petitioner is said to have filed various objections, for rectification on the ground that the rate of tax should have been shown at the rate of 5% instead of 14.5%. 2. The 2nd respondent, by proceedings, dated 12.06.2026 rejected the said representations on the ground that the four year period stipulated under Rule 60 r/w 59(6)(b) of the APVAT Rules, 2005 had elapsed and the consequential request of the petitioner cannot be considered. 3. Aggrieved by the said order of rejection, the petitioners have approached this Court, by way of the present writ petition. 4. A perusal of the order would show that the 2nd respondent admits receipt of request in the year 2020 itself and again in the year 2023. However, the request was rejected on the ground that the period of four year for passing the order had been elapsed. 4 5. The 3rd respondent cannot take advantage of its own inaction in disposing of the application of the petitioner filed in the year 2020 and non-suit the petitioner. 6. In the circumstances, this Writ Petition is disposed of setting aside the endorsement, dated 12.06.2026 and remanding the matter back to the 2nd respondent to consider and pass orders on the said representations, in accordance with law. There shall be no order as to costs. As a sequel, pending miscellaneous applications, if any, shall stand closed. _______________________ R RAGHUNANDAN RAO, J _______________________ TUHIN KUMAR GEDELA, J Date:24.06.2026 KA Whether the order is : Speaking Yes/No / Recorded Yes/No Reportable Yes/No / Non-Reportable Yes/No 5 THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE TUHIN KUMAR GEDELA WRIT PETITION NO: 16061/2026 Date:24.06.2026 KA