WP/6324/2025 of M/s. Sri Siva Traders Vs THE STATE OF ANDHRA PRADESH

APHC010125182025 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: 6324/2025 Between: M/s. Sri Siva Traders ...PETITIONER AND The State Of Andhra Pradesh and Others ...RESPONDENT(S) Counsel for the Petitioner: 1. PEDDIBHOTLA VENKATA SAI RAJESH 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 is a registered dealer under the Central Sales Tax Act, 1956 (here-in-after referred to as the “CST Act”). The 2nd respondent had issued an assessment order in AO No.185704, dated 26.12.2019, for the assessment year 2015-16 and an assessment order in AAO.No.ZH370321OD998965 dated 31.03.2021, for the assessment year 2016-17. Certain tax demands were raised against the petitioner on the basis of these assessment orders. 2 RRR, J & TCDS, J W.P.No.6324 of 2025 2. The petitioner had subsequently approached the 2 nd respondent with the contention that she was suffering from breast cancer a