High Court for State of TelanganaWP/34686/2017disposed of no costs

M/S.Viswa Moto Corp, v. State Of Andhra Pradesh,

2017-10-25V Ramasubramanian,Abhinand Kumar Shavili3 pages

* I N THE HI GH COURT OF JUDI CATURE AT HYDERABAD FOR THE STATE OF TELANGANA AND THE STATE OF ANDHRA PRADESH * HON'BLE SRI JUSTI CE V.RAMASUBRAMANI AN * HONOURABLE SRI JUSTI CE ABHI NAND KUMAR SHAVI LI + W.P.NO.34686 of 2017 % Date: 25-10-2017 # Betw een:

M/s. Viswa Moto Corp, D.No.27/15/3, 2nd Floor, Ankur Towers, Sheshadri Sastry Towers, Governorpet, Vijayawada, Rep. by its Proprietor, Mr. T. Sriram Kumar.

..... Petitioner And

1. State of Andhra Pradesh, rep. by its Principal Secretary, Revenue (CT), Secretariat, Velagapudi, Amaravati, Guntur district, A.P.

2. Commercial Tax Officer, Krishnalanka Circle, Vijayawada, Krishna District.

3. Commercial Tax Officer, Suryaraopet Circle, Vijayawada. .... Respondents ! Counsel for the Petitioner : Mr. Dantu Srinivas ^ Counsel for Respondent No.1 : G.P. for CT (A.P) ^ Counsel for Respondent Nos.2 & 3 : Mr. Shaik Jeelani Basha Spl. SC < GI ST:

> HEAD NOTE:

? Cases referred

VRS,J & AKS,J.

W.P.No.34686/2017 HON'BLE SRI JUSTICE V. RAMASUBRAMANIAN HON'BLE SRI JUSTICE ABHINAND KUMAR SHAVILI WRIT PETITION No.34686 of 2017 ORDER: (Per VRS,J) The petitioner has come up with the above writ petition challenging an order of assessment passed under the A.P. VAT Act, 2005.

2. Heard Mr. Dantu Srinivas, learned counsel for the petitioner and Mr. Shaik Jeelani Basha, learned Special Standing Counsel for Commercial Tax.

3. The short ground on which the petitioner challenges the impugned order is that no opportunity of personal hearing was granted to the petitioner, despite the petitioner requesting for such an opportunity.

4. In the impugned order itself, there is intrinsic evidence to show that the petitioner sought an opportunity of hearing. But it was not given to the petitioner. There is no denial of this fact. The record speaks for itself.

5. Therefore, the writ petition is allowed and the impugned order is set aside. The petitioner shall appear before the Assessing Officer on 15.11.2017 at 11. a.m. If the date is not convenient for the Assessing Officer, he shall inform the petitioner in advance of the date of personal hearing. On the said date the petitioner shall appear before the Assessing Officer and thereafter, the Assessing Officer may pass orders in accordance with law.

6. As a sequel, miscellaneous petitions pending in this writ petition, if any, shall stand closed. There shall be no order as to costs. ______________________ V. RAMASUBRAMANIAN, J.

_________________________ ABHINAND KUMAR SHAVILI, J.

25th October, 2017 Js.

VRS,J & AKS,J.

W.P.No.34686/2017 HON'BLE SRI JUSTI CE V. RAMASUBRAMANI AN HON'BLE SRI JUSTI CE ABHI NAND KUMAR SHAVI LI WRI T PETI TI ON No.34686 of 2017 25th October, 2017 Js.