WP/5452/2025 of ANUHYA AGENCIES Vs THE COMMERCIAL TAX OFFICER

APHC010096332025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI [3529] (Special Original Jurisdiction) WEDNESDAY, THE TWELFTH DAY OF MARCH TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 5452/2025 Between: Anuhya Agencies ...PETITIONER AND The Commercial Tax Officer and Others ...RESPONDENT(S) Counsel for the Petitioner: 1. G NARENDRA CHETTY 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 assessed to tax, by the 1st respondent, for the tax period 01.03.2022 to 28.12.2023, under the APVAT Act, by way an assessment order, bearing DIN No.3730062357100, dated 04.07.2023. 2. Aggrieved by the said order of assessment, the petitioner has approached this Court contending that, the said order had not been served on the petitioner till 19.02.2024, when the certified copy of the order, at the 2 RRR, J & TCDS, J W.P.No.5452 of 2025 request of the petitioner, was served on him. The petitioner further contends that the assessment order is without jurisdiction and is in violation of the law in as m