M/S. Siemens Limited, v. The Assistant Commissioner (Ct) Ltu,

THE HON'BLE SRI JUSTICE RAMESH RANGANATHAN And THE HON'BLE SRI JUSTICE M.SATYANARAYANA MURTHY WRIT PETITION Nos.1593 of 2010 & 12949 & of 2011 COMMON ORDER: (per Hon'ble Sri Justice Ramesh Ranganathan) Both Sri S.Dwarakanath, learned counsel for the petitioner, and Sri K.Vivek Reddy, learned Special Counsel appearing on behalf of the Commercial Tax Department, would agree that, since the assessment order was set aside by this Court, by its order in W.P.No.22960 of 2007 & batch dated 14.09.2015, the consequential orders levying interest and penalty, which are the subject matter of the aforesaid two Writ Petitions, must be set aside. The orders, impugned in both these Writ Petitions, are, accordingly, set aside. It is made clear that this order shall not preclude the respondents, if they so choose, from initiating proceedings to levy interest and penalty after a fresh assessment order is passed in accordance with law.

Both the Writ Petitions are disposed of accordingly. Miscellaneous Petitions pending, if any, shall also stand disposed of. There shall be no order as to costs.

______________________________ RAMESH RANGANATHAN, J __________________________________ M.SATYANARAYANA MURTHY, J 22nd February, 2016.

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