M/S.Biosafe Health Care Systems Pvt. Ltd., v. Commercial Tax Officer - 2,

IN THE HIGH COURT OF JUDICATURE AT HYDERABAD

FOR THE STATE OF TELANGANA AND THE STATE OF ANDHRA PRADESH * HON'BLE SRI JUSTICE V.RAMASUBRAMANIAN AND *HON'BLE SRI JUSTICE ABHINAND KUMAR SHAVILI +Writ Petition No.9694 of 2018 % 20-03-2018 # M/s. Biosafe Health Care Systems Pvt. Ltd., Plot No.140, IDA Mallapur, Nacharam, Hyderabad, Represented by one of its Directors Sri Pramod Rajan ... Petitioner Vs.

$ Commercial Tax Officer-2, Enforcement Wing, O/o the Commissioner of Commercial Taxes, Telangana State, Commercial Taxes Comples, Nampally, Hyderabad and 3 others ... Respondents ! Counsel for the Petitioners : Dr. S.R.R. Viswanath Counsel for Respondents : Mr. J. Anil Kumar, standing counsel

VRS, J & AKS, J W.P.No.9694 of 2018 HON'BLE SRI JUSTICE V. RAMASUBRAMANIAN AND HON'BLE SRI JUSTICE ABHINAND KUMAR SHAVILI Writ Petition No.9694 of 2018 ORDER: (V. Ramasubramanian, J) The petitioner has come up with the above writ petition challenging an order of penalty.

2. Heard Dr. S.R.R. Viswanath, learned counsel for the petitioner. Mr. J. Anil Kumar, learned standing counsel takes notice for the respondents.

3. The impugned order of penalty was passed as a consequence of the order of assessment. But the order of assessment itself was set aside and the matter remanded back to the Original Authority. Hence, the penalty does not survive. Therefore, the writ petition is allowed.

As a sequel thereto, miscellaneous petitions, if any, pending shall stand closed.

________________________ V. RAMASUBRAMANIAN, J __________________________ ABHINAND KUMAR SHAVILI, J Date: 23-03-2018 Ksn