M/S.Vijaya Venkata Durga Oil Traders, Vijayawada vs. The Commercial Tax Officer, Vijayawada & Another
Held
The Court held that the assessment order was passed without jurisdiction as the assessing officer was not authorized by the competent authority. Consequently, the penalty order was also deemed illegal.
Facts
The petitioner, a registered dealer, challenged an assessment order and a consequential penalty order. The assessment was made under Rule 25(5) of the APVAT Rules, and the petitioner argued that the assessing officer lacked jurisdiction.
Key Issues
The primary issue was whether the Commercial Tax Officer had the necessary jurisdiction and authorization to pass the assessment and penalty orders under the APVAT Act and Rules.
Sections Cited
Section 21, Rule 25(5), Rule 59
AI-generated summary — verify with the full judgment below
APHC010287182007
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction)
TUESDAY, THE 18th DAY OF AUGUST 2026 PRESENT THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NOs: 9427 AND 23681 OF 2007 W.P.No. 9427 of 2007: Between:
M/S. Vijaya Venkata Durga Oil Traders,D.No.11-62-111, Canal Road,Vijayawada – 520001. Rep. by its Proprietor, Sri P.Badarinarayana (Died)
Potturu Parvathi,W/o Late P. Badarinarayana, Aged about 65 years, D.No.40-7-21, Flat No.3A, Venkateswara Towers, Moghalrajpuram, Vijaywada-520010. 3. P. Aravinda Kumar,S/o Late P. Badarinarayana, Aged about 47 years, D.No.40-7-21, Flat No.3A, Venkateswara Towers, Moghalrajpuram, Vijaywada-520010. 4. Murikipudi Vijetha,W.o Kutumba Rao, Aged about 40 years, D.No.12-18- 16, Muppirisetty vari Street, Kothapet, Guntur-522001. 5. P. Sunil, S/o Late P. Badarinarayana, Aged about 39 years,D.No.40-7-21, Flat NO.3A, Venkateswara Towers, Moghalrajpuram, Vijayawada- 520010. Rep. by his brother and GPA holder Mr.P.Aravinda Kumar. (Petitioner Nos.2 to 5 are brought on record as LR‟s of deceased Petitioner No.1 as per
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