M/S.Singan Projects Limited, v. The Commercial Tax Officer,

THE HON'BLE THE ACTING CHIEF JUSTICE RAMESH RANGANATHAN AND THE HON'BLE SRI JUSTICE U.DURGA PRASAD RAO WRIT PETITION No.26362 OF 2016 ORDER: (Per the Hon'ble The Acting Chief Justice Ramesh Ranganathan) The revisional order passed under Section 32(2) of the A.P. VAT Act, 2005 (for short 'the Act'), dated 26.5.2016 is questioned in this writ petition on several grounds, including that the impugned order goes far beyond the prerevision show cause notice issued to the petitioner on 11.6.2014. Sri J.

Anil Kumar, learned Special Standing Counsel for Commercial Taxes, on instructions, fairly states that, since the petitioner was not put on notice on certain aspects reflected in the impugned order of revision, the revisional authority may be permitted either to confine the final order to the pre-revision show cause notice or to issue a notice afresh and, thereafter, pass a revisional order in accordance with law. While Sri V.Bhaskar Reddy, learned counsel for the petitioner, would submit that the impugned order must be set aside on other grounds also, it is unnecessary for us to dwell on the validity of those grounds as the impugned order must be set aside on the short ground that it goes beyond the prerevision show cause notice issued earlier. The impugned revisional order is, accordingly, set aside.

The revisional authority shall either on the basis of the pre-revisional show cause notice issued earlier, pass a fresh order after giving the petitioner an opportunity of a personal hearing; or issue a notice afresh, give the petitioner an opportunity of being heard and a personal hearing, and subsequently pass a fresh order of revision in accordance with law. The entire exercise, culminating in a fresh revisional order being passed, shall be completed at the earliest, in any event, within four months from the date of receipt of a copy of this order. The writ petition is, accordingly, disposed of. The 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) 29th August 2016 pnb THE HON'BLE THE ACTING CHIEF JUSTICE RAMESH RANGANATHAN AND THE HON'BLE SRI JUSTICE U.DURGA PRASAD RAO WRIT PETITION No.26362 OF 2006 Date: 29.08.2016 pnb