WP/3310/2024 of M/s.Shuchi Filling Station Vs The Union of India,

1 APHC010059702024 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI [3508] (Special Original Jurisdiction) WEDNESDAY ,THE NINETEENTH DAY OF FEBRUARY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE MAHESWARA RAO KUNCHEAM WRIT PETITION NO: 3310/2024 Between: M/s.shuchi Filling Station ...PETITIONER AND The Union Of India and Others ...RESPONDENT(S) Counsel for the Petitioner: 1. M V J K KUMAR Counsel for the Respondent(S): 1. Y V ANIL KUMAR (Central Government Counsel) 2. GP FOR COMMERCIAL TAX The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao) Heard Sri M.V.J. Kumar, learned counsel appearing for the petitioner, Y.V. Anil Kumar and the learned Government pleader for Commercial Taxes, appearing for the respondents. 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, Ananthapuram-I Circle, Ananthapuram, for the tax period July, 2021 to 07.12.2022. The petitioner has now challenged the impugned assessment order dated 07.09.2023, on the ground that the said assessment o