WP/28460/2009 of M/S. V.K.P. TYRES & RETREADERS, SRIKAKULAM DIST. Vs C.T.O. KASIBUGGA & ANOTHER

APHC010275562009 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI [3508] (Special Original Jurisdiction) WEDNESDAY, THE TWENTY NINETH 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: 28460/2009 Between: M/s. V.k.p. Tyres & Retreaders, Srikakulam Dist. ...PETITIONER AND C T O Kasibugga Another and Others ...RESPONDENT(S) Counsel for the Petitioner: 1. KARTHIK RAMANA PUTTAMREDDY 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, who was registered under the Andhra Pradesh General Sales Tax Act, 1957 (herein referred to as ‘the Act’) had opted for composition under Section 5G of the Act for the assessment year 2003-2004. He opted tax @ 4% on the turnover declared by him. The said returns and payment of tax were accepted by the Assessing Officer. 2. Subsequently, the 2nd respondent, who was the Territorial Deputy Commissioner, issued a show-cause notice, under Section 20(2) of the Act to 2 RRR,J & MRK,J W.P.No.28460 of 2009 show cause why the assessment order passed in fa