M/S.Dra Industries Limited, v. The State Of Andhra Pradesh,

THE HON'BLE SRI JUSTICE V. RAMASUBRAMANIAN AND THE HON'BLE MS. JUSTICE J. UMA DEVI WRIT PETITION No. 10018 of 2017 ORDER: (Per VRS,J) The petitioner, who is a dealer under the Andhra Pradesh Value Added Tax Act, 2005, has come up with the present writ petition, seeking a very limited relief.

2.

Heard Mr. P. Balaji Varma, learned counsel for the petitioner. Mr. S. Suribabu, learned special standing counsel for Commercial Taxes (AP), takes notice for the respondents. 3.

The petitioner received an intimation of audit visit on 12.09.2014. The audit was supposed to be held on 17.09.2014. It appears that the audit was conducted.

4.

Though the petitioner has other substantial grievances, the petitioner has come up with the above writ petition, seeking a limited relief, on the ground that all their grievances may vanish once the audit and assessment are completed, pursuant to the notice. Therefore, considering the limited nature of the prayer made, without expressing any opinion on merits, the Writ Petition is disposed of, directing the concerned Officer to finalize the audit and assessment, pursuant to the notice, dated 12.09.2014, within a period of two (2) months from the date of receipt of a copy of this order, provided the

VRS,J & JUD,,J WP No. 10018 of 2017 audit and assessment have not already been completed. If they have been completed, the petitioner shall be communicated with a copy of the same.

Consequently, miscellaneous petitions if any pending in the writ petition shall stand dismissed. No order as to costs. __________________________ V. RAMASUBRAMANIAN, J ______________ J. UMA DEVI, J.

21st March, 2017 cbs

VRS,J & JUD,,J WP No. 10018 of 2017 THE HON'BLE SRI JUSTICE V. RAMASUBRAMANIAN  AND THE HON'BLE MS. JUSTICE J. UMA DEVI Writ Petition No. 10018 of 2017 (disposed of) 21st March, 2017 cbs