K Traders v. The Commercial Tax Officer And Anothers

THE HON'BLE SRI JUSTICE RAMESH RANGANATHAN AND THE HON'BLE SMT JUSTICE KONGARA VIJAYA LAKSHMI WRIT PETITION NO.7764 OF 2017 ORDER: {Per the Hon'ble Sri Justice Ramesh Ranganathan} As a consequence of the order passed today in W.P.No.7656 of 2017, whereby the assessment order was set aside, the consequential penalty order must be, and is accordingly, set aside. Needless to state that this order shall not disable the assessing authority from initiating penalty proceedings afresh after a fresh assessment order is passed or if the earlier assessment order revives.

The Writ Petition is disposed of accordingly. There shall be no order as to costs. Miscellaneous petitions, if any, pending shall stand closed.

_______________________________ (RAMESH RANGANATHAN, J) __________________________________ (KONGARA VIJAYA LAKSHMI, J) 4th October 2018 RRB