WP/6919/2025 of M VAKULA DEVI Vs THE COMMERCIAL TAX OFFICER

1 APHC010135602025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI [3525] (Special Original Jurisdiction) WEDNESDAY ,THE TWENTY SIXTH 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 NOs: 6935/2025 & 6919 of 2025 Between: M Vakula Devi ...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 2. WRIT PETITION NO: 6919/2025 Between: M Vakula Devi ...PETITIONER AND The Commercial Tax Officer and Others ...RESPONDENT(S) 2 Counsel for the Petitioner: 1. G NARENDRA CHETTY Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX This Court made the following commonorder: (per Hon’ble Sri Justice R. Raghunandan Rao) The petitioner was subjected to audit and assessment by the 1st respondent, for the period 2014-2015 and 2015-2016. Upon completion of the assessment, an order of assessment dated 25.01.2019 was passed and a consequential order of penalty dated 31.03.2020. 2. The petitioner has approached this Court, with the contention that the orders of assessment and penalt