WP/3527/2025 of M/s. Sri Sai Ratna Agencies, Vs The Commercial Tax Officer,

1 APHC010061762025 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: 3527/2025 Between: M/s. Sri Sai Ratna Agencies, ...PETITIONER AND The Commercial Tax Officer and Others ...RESPONDENT(S) Counsel for the Petitioner: 1. C SANJEEVA RAO Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao) The petitioner was registered under the A.P VAT Act. An assessment order, dated 08.08.2017, was passed against the petitioner raising a demand of Rs.5,57,830/-. It is the case of the petitioner that he had not received the order initially and came to know of this order subsequently, on account of the steps taken by the authorities, to recover the tax. 2 2. It is the case of the petitioner that the assessment order itself suffers from infirmities in as much as the petitioner was not given an opportunity to explain the discrepancies pointed out in the show cause notice, which preceded the ass