- (1.) With the consent of both Sri V.Bhaskar Reddy, learned counsel for the petitioner, and Sri S.Suri Babu, learned Special Standing Counsel for Commercial Taxes, the writ petition is disposed of at the stage of admission itself.
(2.) This writ petition is filed challenging the endorsement dated 27.02.2015 issued by the 3rd respondent in G.I.No.7563/2003-04 (APGST) refusing to rectify the mistakes under Rule 50 of APGST Rules and to declare the same as illegal and contrary to the provisions of APGST Act and consequently set aside the reassessment proceedings passed by the 3rd respondent dated 09.06.2009 for the assessment year 2003-04 under the APGST Act.
(3.) The petitioner is a private limited company incorporated under the Companies Act, 1956 having its registered office at Mumbai, State of Maharashtra and having its branches all over India and one such branch is situated at Guntur. The petitioner is carrying on Cotton business and registered dealer on the rolls of the 3rd respondent both under Andhra Pradesh General Sales Tax Act (hereinafter, for short, referred to as "APGST Act") and Central Sales Tax (hereinafter, for short, referred to as "CST Act").;