M/S. Vaishnavi Contractors, Nellore, v. The Commercial Tax Officer, No. Ii Circle,
IN THE HIGH COURT OF JUDICATURE AT HYDERABAD
FOR THE STATE OF TELANGANA AND THE STATE OF ANDHRA PRADESH Delivered on: 17-04-2017 Coram:
The Honourable Mr. Justice V.RAMASUBRAMANIAN and The Honourable Ms. Justice J.UMA DEVI Writ Petition No.11960 of 2017 Between:
M/s. Vaishnai Contractors, Nellore, represented by its Managing Partner, Sri O. Murali, S/o Govindaiah, D.No.16-2-174, Nagulamitta Road, SPSR Nellore District, Andhra Pradesh ... Petitioner Vs.
1) The Commercial Tax Officer, No.II Circle, SPSR Nellore District, Andhra Pradesh.
2) The State of Andhra Pradesh, represented by its Principal Secretary, Revenue (CT) Department, Velagapudi, Amaravathi, Guntur District, A.P. ... Respondents For Petitioner : Mr. M.V.J.K. Kumar, For Respondents : Mr. S. Suribabu, learned standing counsel
VRS, J & GSP, J.
wp_11960 _2017 HON'BLE SRI JUSTICE V.RAMASUBRAMANIAN AND HON'BLE MS. JUSTICE J. UMADEVI Writ Petition No.11960 of 2017 Order: (per V.Ramasubramanian, J.) The petitioner has come up with the above writ petition challenging an order of assessment passed under the Andhra Pradesh Value Added Tax Act, 2005.
2. Heard Mr. M.V.J.K. Kumar, learned counsel for the petitioner and Mr. S. Suribabu, learned special standing counsel for Commercial Tax.
3. Admittedly, there are a batch of writ petitions pending on the file of this Court with regard to the value of sand. Therefore, one way of looking at the matter is to admit it and post it along with the batch and grant a conditional interim order.
4. But in the case on hand, the assessment order has been passed without the petitioner availing the opportunity to file objections and participate in the proceedings. Irrespective of who was at fault, the fact remains that no reply was filed to the show cause notice.
5. Therefore, in order to give one more opportunity to the petitioner in the light of the explanation given by him for nonparticipation in the proceedings, the writ petition is allowed, the impugned order is set aside and the petitioner is granted time up to 07-05-2017 to file a reply to the show cause notice. Thereafter, the
VRS, J & GSP, J.
wp_11960 _2017 respondents shall fix a date for personal hearing and after hearing the petitioner, pass final orders, in accordance with law. As a sequel thereto, miscellaneous petitions, if any, pending in this writ petition shall stand closed.
_______________________ V.RAMASUBRAMANIAN, J _____________ J. UMA DEVI, J Date: 17-04-2017 Note: Issue C.C. today.
B.O./Ksn