WP/2095/2025 of M/s.Sri Venkata Sai Filling Station, Vs THE ASSISTANT COMMISSIONER(ST)

1 APHC010512782024 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI [3488] (Special Original Jurisdiction) WEDNESDAY ,THE TWELFTH 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: 2095/2025 Between: M/s.sri Venkata Sai Filling Station, ...PETITIONER AND The Assistant Commissionerst and Others ...RESPONDENT(S) Counsel for the Petitioner: 1. SHAIK JEELANI BASHA Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX 2. TheCourtmadethefollowingOrder: (per Hon’ble Sri Justice R.RaghunandanRao) Heard Sri Shaik Jeelani Basha, learned counsel appearing for the petitioner, and learned Government pleader for Commercial Tax, appearing for respondents 1 and 2. 2 2. The petitioner, who is registered under the A.P. Value Added Tax Act, 2005 (for short ‘the Act’), was subjected to audit and subsequent assessment by the Assistant Commissioner, Sales Tax, Kalyanadurgam Circle, Anantapur District, for the tax period 2019-20 to 2022-23. The petitioner has now challenged the impugned assessment order dated 22.08.2023, on the ground that the said assessment order is in violation of the provisions of