M/S Supreme Music (India) Private Limited, v. The Commercial Tax Officer,

HON'BLE SRI JUSTICE V.RAMASUBRAMANIAN AND HON'BLE Ms JUSTICE J.UMA DEVI Writ Petition No.9041 of 2017 Order:

On the short ground that there is a overlapping of the period of assessment between two different orders of assessment, the petitioner has come up with the present writ petition as against the latter order of assessment passed under the Telangana Value Added Tax Act, 2005.

2. Heard Mr. Bhaskar Reddy Vemireddy, learned counsel for the petitioner and Mr. M.Govind Reddy, learned Special Standing Counsel for the respondents.

3. The 1st order of assessment dated 04-4-2016 was in respect of the period 01-5-2011 to 31-12-2015. The present impugned order is for the period from 19-3-2013 to 28-02-2015. Therefore, it is quite apparent that in respect of the very same period, there are two orders of assessment.

4. In view of the above, the writ petition is allowed and the impugned order is set aside. The 1st respondent is directed to re-examine the matter afresh. The miscellaneous petitions, if any, pending in this writ petition shall stand closed. No costs.

___________________________ V.RAMASUBRAMANIAN, J.

________________ J.UMA DEVI, J.

27th March, 2017.

Ak

HON'BLE SRI JUSTICE V.RAMASUBRAMANIAN AND HON'BLE Ms JUSTICE J.UMA DEVI Writ Petition No.9041 of 2017 27th March, 2017.

(Ak)