M/S. L.N.S. Infrastructures v. The State Of Telangana,

HON'BLE SRI JUSTICE V.RAMASUBRAMANIAN AND HON'BLE Ms. JUSTICE J.UMA DEVI Writ Petition No.7225 of 2018 Order: (per V.Ramasubramanian, J.) Challenging an order of assessment and a consequential demand made under the Telangana Value Added Tax Act, 2005, the petitioner has come up with the above writ petition.

2. Heard Mr. M.Sesha Talpa Sai, learned counsel for the petitioner. Mr. M.Govind Reddy, learned Special Standing Counsel, takes notice for the respondents.

3. The main grievance of the petitioner is that no notice was ever served on them and that they had nothing to do with a person by name Naresh, on whom the show cause notice as well as the order of assessment were allegedly served.

4. In the light of such a stand taken by the petitioner, the learned Special Standing Counsel stated on instructions that the officer is prepared to give an opportunity to the petitioner afresh. Therefore, the writ petition is allowed, the impugned order of assessment and demand are set aside. The petitioner shall treat the order of assessment itself as show cause notice and file their objections to the same within a period of 2 (two) weeks from the date of receipt of a copy of this order. Thereafter, the Assessing Officer shall give an opportunity of personal hearing and then pass orders afresh.

The applications, if any, pending in this writ petition shall stand closed. No costs.

___________________________ V.RAMASUBRAMANIAN, J.

_______________ J.UMA DEVI, J.

04th April, 2018.

Ak

HON'BLE SRI JUSTICE V.RAMASUBRAMANIAN AND HON'BLE Ms. JUSTICE J.UMA DEVI Writ Petition No.7225 of 2018 (per VRS, J.) 04th April, 2018.

(Ak)