M/S. A.P. Met Engineering Ltd., v. Deputy Commercial Tax Officer,

THE HON'BLE THE ACTING CHIEF JUSTICE RAMESH RANGANATHAN AND THE HON'BLE SRI JUSTICE U.DURGA PRASAD RAO Writ Petition Nos.20876 and 20902 of 2009 COMMON ORDER: (Per the Hon'ble The Acting Chief Justice Ramesh Ranganathan) Both Sri B.Chandrasen Reddy, learned counsel for the petitioner, and Sri J.Anil Kumar, learned Special Standing Counsel for Commercial Taxes, would agree that, as the assessment orders have already been set aside and the matters have been remanded to the assessing authority, the consequential orders of penalty, which are impugned in these two writ petitions, necessitate being set aside.

The orders of penalty, impugned in both these writ petitions, are set aside. It is open to the respondents, if need be and if they so choose, to initiate penalty proceedings afresh after assessment orders are passed on remand by the assessing authority.

The Writ Petitions are disposed of accordingly. Miscellaneous petitions pending, if any, shall also stand disposed of. There shall be no order as to costs.

_________________________________ (RAMESH RANGANATHAN, ACJ) _____________________________ (U.DURGA PRASAD RAO, J) 31st August 2016 JSU THE HON'BLE THE ACTING CHIEF JUSTICE RAMESH RANGANATHAN AND THE HON'BLE SRI JUSTICE U.DURGA PRASAD RAO

Writ Petition Nos.20876 and 20902 of 2009 Date: 31.08.2016 JSU