THE HON’BLE SRI JUSTICE V.V.S.RAO AND THE HON'BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION No.26512 of 2010 Dated:08.11.2010 Between: M/s.Sunshine Stone Crushers. …Petitioner and The Commercial Tax Officer, Gudur, SPSR Nellore District, And others. …Respondents THE HON’BLE SRI JUSTICE V.V.S.RAO AND THE HON'BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION No.26512 of 2010 ORDER: (per Hon’ble Sri Justice Ramesh Ranganathan) Aggrieved by the order of the assessing authority dated 09.07.2010, which the petitioner claims to have received on 18.09.2010, the present writ petition is filed. Sri Shaik Jeelani Basha, learned Counsel for the petitioner, would submit that the show cause notice which preceded the impugned order of assessment was not served on the petitioner; and, in any event, the amount shown as turnover of Rs.8.16 crores is an artificial demand, which the petitioner never received and that the impugned order was passed on the basis of the report of the Vigilance and Enforcement Department. The impugned order of assessment records that the show cause notice was issued to the petitioner. But, this factual finding is disputed. The proper forum for examination of such factual disputes is the appellate authority under the Andhra Pradesh Value Added Tax Act, 2005. The other contentions urged, on the merits of the order of assessment, can also be agitated before the appellate authority. We see no reason, therefore, to exercise the extraordinary jurisdiction under Article 226 of the Constitution of India to interfere in the matter. If, as contended by the petitioner, the impugned order of assessment was served on them by post only on 18.09.2010, the petitioner still has time to approach the Appellate Deputy Commissioner. Leaving it open to the petitioner to do so, the writ petition fails and is, accordingly, dismissed. No costs. _______________ (V.V.S.RAO, J) _____________________________ (RAMESH RANGANATHAN, J) 08.11.2010 vs