WP/1706/2025 of M/s. VDN Filling Station, Vs The Deputy Commercial Tax Officer-I,

1 RRR,J & HN,J W.P.No.1706/2025 APHC010030142025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI [3488] (Special Original Jurisdiction) WEDNESDAY, THE FIFTH DAY OF FEBRUARY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE HARINATH.N WRIT PETITION NO: 1706/2025 Between: M/s. Vdn Filling Station, ...PETITIONER AND The Deputy Commercial Tax Officeri and Others ...RESPONDENT(S) Counsel for the Petitioner: 1. G NARENDRA CHETTY Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao) Heard Sri G. Narendra Chetty, learned counsel appearing for the petitioner, and learned Government pleader for Commercial Tax, appearing for respondents 1 and 2. 2. The petitioner has challenged the penalty proceedings, arising out of the order of assessment, dated 17.08.2024, under the AP VAT Act, 2 RRR,J & HN,J W.P.No.1706/2025 2005 (for short ‘the Act’). The petitioner had challenged the order of assessment, by way of W.P.No.100 of 2025, and the penalty order by way of W.P.No.1706/2025. 3. This Court, by order dated 08.01.2025, had set aside the assessment order, cha