WP/5461/2025 of KALA RAJAN FUEL AGENCY Vs UNION OF INDIA

1 APHC010107222025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI [3525] (Special Original Jurisdiction) WEDNESDAY ,THE NINETEENTH DAY OF MARCH TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE DR JUSTICE K MANMADHA RAO WRIT PETITION NO: 5461/2025 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. GP FOR FINANCE PLANNING The Court made the following order: (per Hon’ble Sri Justice R. Raghunandan Rao) The petitioner had been subjected to an Assessment, by the Commercial Tax Officer, Chittoor - I Circle, for the period 2021-2022 and 2022-2023, by virtue of an Assessment Order, dated 22.11.2024. This order came to be challenged before this Court, by way of W.P.No.618 of 2025, on various grounds, including the ground that the order had been passed by an 2 officer, who was not the territorial Assessing Officer of the petitioner, on the basis of an audit conducted without authorization. 2. This Court following the earlier Judgments in this regard, had allowed the Writ Petition, by way of an order