M/S. Digital Factory v. The Commercial Tax Officer

HONOURABLE SRI JUSTICE V. RAMASUBRAMANIAN AND HONOURABLE SRI JUSTICE P. KESHAVA RAO WRIT PETITION No.10737 OF 2019 ORDER: (Per Hon'ble Sri Justice V. Ramasubramanian) The writ petition arises out of an order of penalty passed under the Telangana Value Added Tax Act, 2005.

2. Heard Mr. G. Narendra Chetty, learned counsel for the petitioner and Mr. T. Vinod Kumar, learned Special Standing Counsel for the respondents.

3. As against the order of assessment the petitioner came up with a writ petition in WP No.4115 of 2018. The writ petition was allowed by an order dated 22.04.2019 and the order of assessment set aside. The matter now stands remanded back.

4. Therefore, as on date, there is no order of assessment. Hence, the impugned order of penalty should automatically go. Therefore, the writ petition is allowed and the impugned order is set aside. In case, a fresh order of assessment is passed, the Assessing Officer may proceed in accordance with law.

The miscellaneous petitions, if any pending, shall stand dismissed. No order as to costs.

___________________________ V. RAMASUBRAMANIAN, J ____________________ P. KESHAVA RAO, J June 04, 2019 KTL