Sri Trimukha Durga Corporation Pvt Ltd, Represented By Its v. State Of Andhra Pradesh, Rep. By Principal Secretary,

IN THE HIGH COURT OF JUDICATURE AT HYDERABAD

FOR THE STATE OF TELANGANA AND THE STATE OF ANDHRA PRADESH The Hon'ble Sri Justice V.RAMASUBRAMANIAN and The Hon'ble Smt Justice T. RAJANI Writ Petition No.31126 of 2017 Between:

Sri Tirumala Durga Corporation Pvt. Ltd., Represented by its Managing Director Mr. N. Srinivasa Rao, aged about 52 years, Regd. Office D.No.11-177, Plot No.D-1, 3rd lane, Industrial Estate, Gorantla, GUNTUR.

... Petitioner Vs.

1. The State of Andhra Pradesh, represented by its Principal Secretary, Department of Commercial Taxes, Secretariat, Velagapudi, Guntur District.

2. The Commissioner of Commercial Taxes, Andhra Pradesh at Amaravathi,

3. The Joint Commissioner (ST), Commercial Taxes, Guntur II Division, Guntur

4. The Deputy Commercial Tax Officer, Brodipet Circle, Guntur.

.. Respondents For Petitioner : Mr. S.V.S. Prasada Rao For Respondents : Mr. S. Suri Babu, Special Standing counsel for the Department

VRS, J & TR, J W.P.No.31126 of 2017 HON'BLE SRI JUSTICE V. RAMASUBRAMANIAN AND HON'BLE MRS. JUSTICE T. RAJANI Writ Petition No.31126 of 2017 ORDER: (V. Ramasubramanian, J) The petitioner has come up with the above writ petition challenging an order of revision of assessment passed under Section 32 (2) of the A.P. VAT Act, 2005.

2. Heard Mr. S.V.S. Prasada Rao, learned counsel for the petitioner. Mr. S. Suribabu, learned special standing counsel takes notice for the respondents.

3. The main grievance of the petitioner is that they were not granted sufficient opportunity to defend the show cause notice. To test the correctness of the said contention, it is necessary to extract the relevant portion of the impugned order, which reads as follows: "Accordingly, a revision show cause notice in Rv.No.20/2017-18/NRP, dt. 22.07.2017 has been issued to the dealer inviting their written objections, if any, on the above proposed assessment within 7 days of receipt of this notice. The revision show cause notice was got served on the dealer on 02.08.2017. Having received the notice, the dealer neither filed any objections nor appeared before the undersigned to put forth their case in person so far."

4. According to the petitioner, they sent a letter on 11-08-2017 seeking time. But since the period of limitation was expiring on 12-08-2017, the revisional authority appears to have passed the impugned order on 10-08-2017.

5. Obviously, the revisional authority was under pressure to complete the proceedings before the deadline. This has resulted in

VRS, J & TR, J W.P.No.31126 of 2017 the denial of the adequate opportunity to the petitioner. Hence, the impugned order deserves to be set aside. By setting aside the order, the authority will also get sufficient breathing time to pass orders. Therefore, the writ petition is allowed and the impugned order is set aside. The petitioner shall file their objections to the show cause notice, on or before 09-10-2017. Thereafter, the revisional authority shall fix a date for personal hearing. On the said date, the petitioner or their representative should appear. Thereafter, the authority may pass orders afresh.

As a sequel thereto, miscellaneous petitions, if any, pending shall stand closed.

________________________ V. RAMASUBRAMANIAN, J ___________ T. RAJANI, J Date: 14-09-2017 Ksn