M/S Gerdau Steel India Ltd., v. The Assistant Commissioner (Ct)-Vi,

THE HON'BLE SRI JUSTICE RAMESH RANGANATHAN AND THE HON'BLE SRI JUSTICE M.SATYANARAYANA MURTHY W.P.No.5529 of 2016 ORDER: (per Hon'ble Sri Justice Ramesh Ranganathan) The proceedings under challenge in this writ petition is the order dated 04.02.2016 levying interest on the petitioner consequent upon the order of assessment passed on 14.05.2015. Aggrieved by the said assessment order, the petitioner preferred an appeal to the Appellate Deputy Commissioner and, on the said appeal being dismissed, they invoked the jurisdiction of this Court by way of W.P.No.2708 of 2016. This Court, by order in W.P.No.2708 of 2016 dated 09.02.2016, set aside the order of the Appellate Deputy Commissioner and remanded the matter to the Assessing Authority.

Both Sri Karan Talwar, learned counsel for the petitioner, and Sri Suri Babu, learned Special Standing Counsel for Commercial Taxes, would agree that, in view of the order passed by this Court in W.P.No.2708 of 2016 dated 09.02.2016, the consequential order levying interest (which is impugned in this writ petition) must be set aside.

The impugned order is, accordingly, set aside. It is made clear that this order shall not preclude the respondents, after a fresh assessment order is passed, to take action for levying interest in accordance with law.

The writ petition is, accordingly, disposed of. The 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 Date:22.02.2016 JSU THE HON'BLE SRI JUSTICE RAMESH RANGANATHAN AND THE HON'BLE SRI JUSTICE M.SATYANARAYANA MURTHY W.P.No.5529 of 2016 Date:22.02.2016 JSU