WP/618/2025 of KALA RAJAN FUEL AGENCY Vs UNION OF INDIA

1 APHC010570662024 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: 618/2025 Between: Kala Rajan Fuel Agency ...PETITIONER AND Union Of India and Others ...RESPONDENT(S) Counsel for the Petitioner: 1. M V J K KUMAR Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX 2. 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, and learned Government pleader for Commercial Tax, appearing for the respondents. 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 2 assessment by the Commercial Tax Officer, Chittoor I Circle, for the tax period 2021-2022 and 2022-2023. The petitioner has now challenged the impugned assessment order dated 22.11.2024, on the ground that the said assessment order is in violation of the provisions of the Act, as well as the judgments of the erstwhile H