Sankalp Steels, v. The Commercial Tax Officer-Iii.

THE HON'BLE SRI JUSTI CE V. RAMASUBRAMANI AN & THE HON'BLE SRI JUSTI CE P. KESHAVA RAO W RI T PETI TI ON No.7 9 0 9 of 2 0 1 9 ORDER: (Per Hon'ble Sri Justice V. Ramasubramanian) Challenging the order of assessment passed under the Telangana VAT Act, 2005, the dealer has come up with the above writ petition.

2.

Heard Mr. T. Ramesh Babu, learned counsel for the petitioner and Mr. M. Govind Reddy, learned special standing counsel for the respondents.

3.

The main ground on which the impugned order is challenged is that the petitioner requested for a personal hearing in the month of April, but the request was not considered. The Assessing Officer proceeded to pass orders on 31.03.2019, perhaps because of the financial year ending.

4.

The fact that the petitioner requested for personal hearing in April is not disputed. Therefore, the petitioner deserves one more opportunity.

Hence, the writ petition is allowed, the impugned order is set aside and the matter remanded back to the Assessing Officer. The Assessing Officer shall fix a date for personal hearing. On the said date, the petitioner shall positively appear and thereafter, the Assessing Officer shall pass appropriate orders. Consequently,

pending miscellaneous applications, if any, shall stand closed. There shall be no order as to costs.

_____________________ V. RAMASUBRAMANIAN, J ________________ P. KESHAVA RAO, J April 24, 2019 Note: Furnish C.C. of the order today.

(B/ o) DSK