WP/27833/2023 of CORE MINERALS Vs THE ASSISTANT COMMISSIONER

1 RRR,J& MRK,J W.P.No.27833/2023 APHC010534372023 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI [3508] (Special Original Jurisdiction) FRIDAY, THE TENTH DAY OF JANUARY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE MAHESWARA RAO KUNCHEAM WRIT PETITION NO: 27833/2023 Between: Core Minerals ...PETITIONER AND The Assistant Commissioner and Others ...RESPONDENT(S) Counsel for the Petitioner: 1. SHAIK JEELANI BASHA 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 Shaik Jeelani Basha, learned counsel appearing for the petitioner, learned Government Pleader for Commercial Tax, appearing for the respondents. 2 RRR,J& MRK,J W.P.No.27833/2023 2. The petitioner was a registered dealer under the A.P. Value Added Tax Act, 2005 (for short ‘the Act’). The 1st respondent conducted an audit and assessment proceedings on the petitioner, for the tax period from August, 2015 to April 2016, by way of an order dated 13.10.2020. These proceedings were challenged, by the petitioner, before the 3rd respondent, by way of an appeal. The 3rd