THE HON’BLE SRI JUSTICE GODA RAGHURAM AND THE HON’BLE SRI JUSTICE N.RAVI SHANKAR WRIT PETITION No. 24425 of 2011. ORDER: (Per Goda Raghuram, J) The final assessment order dt.29.7.2011 under the C.S.T. Act for the assessment year 2008-09 in respect of the petitioner company passed by the respondent is challenged on plurality of grounds including that the respondent did not have specific authorisation for passing the order of assessment under Rule 59 (4) (2) and reliance is placed on the decision of a learned Division Bench of this Court in Sri Balaji Varma Flour Mills vs. Commerical Tax Officer-II, Chittoor[1]. On instructions, it is fairly conceded by the learned Special Government Pleader for Commercial Taxes that the respondent is authorised to conduct audit but not assessment in respect of the petitioner. In the circumstances, the impugned assessment order passed by the respondent is unsustainable and is accordingly quashed. It is however open to the competent and duly authorised officer to pass a fresh order of assessment, in accordance with law and after following the due process of law. The writ petition is allowed as above. There shall be no order as to costs. __________________​__ GODA RAGHURAM,J ____________________ N.RAVI SHANKAR, J 06.09.2011. KRB. THE HON’BLE SRI JUSTICE GODA RAGHURAM AND THE HON’BLE SRI JUSTICE N.RAVI SHANKAR WRIT PETITION No. 24425 of 2011. ORDER: (Per Goda Raghuram, J) Dt. 06.09.2011. [1] [2011] 40 VST 150