M/S. Leela Saye Ram Steel Enterpr Ses, v. The State Of Andhra Pradesh,

THE HON'BLE THE ACTING CHIEF JUSTICE RAMESH RANGANATHAN AND THE HON'BLE SRI JUSTICE A.SHANKAR NARAYANA Writ Petition No.39769 of 2016 ORDER: (Per the Hon'ble The Acting Chief Justice Ramesh Ranganathan) Heard Sri D.Srinivas, learned counsel for the petitioner, and Sri S.Suri Babu, learned Special Standing Counsel for Commercial Taxes and, with their consent, the writ petition is disposed of at the stage of admission.

The order under challenge in this writ petition is the order of penalty dated 28.10.2016 passed as a consequence of the assessment order dated 24.09.2016. The said assessment order dated 24.09.2016 was set aside by this Court by its order in W.P.No.35090 of 2016 dated 03.11.2016.

As the assessment order itself has been set aside, the consequential order of penalty must be, and is accordingly, set aside. Needless to state that this order shall not preclude the respondents, after an assessment order is passed afresh, and if they so choose, from initiating penalty proceedings afresh in accordance with law. The Writ Petition stands disposed of accordingly. Miscellaneous petitions pending, if any, shall also stand disposed of. There shall be no order as to costs.

_________________________________ (RAMESH RANGANATHAN, ACJ) _____________________________ (A.SHANKAR NARAYANA, J) 21st November 2016 JSU

THE HON'BLE THE ACTING CHIEF JUSTICE RAMESH RANGANATHAN AND THE HON'BLE SRI JUSTICE A.SHANKAR NARAYANA Writ Petition No.39769 of 2016 Date: 21.11.2016 JSU