High Court for State of TelanganaWP/42356/2018allowed no costs

M/S. Anantha Pvc Pipes (Pvt) Limited, v. The State Of Andhra Pradesh.

2018-11-26V Ramasubramanian,J. Uma Devi3 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 * THE HON'BLE MS. JUSTI CE J. UMA DEVI + W.P.NO.42356 of 2018 % Date: 26-11-2018 # Betw een:

M/s. Anantha PVC Pipes (Pvt) Limited, Sy.No.26C, Hampapuram, Bengaluru Road, Ananthapuram (AP), rep. by its Managing Director, S. Sreedhara Reddy.

..... Petitioner And

1. The State of Andhra Pradesh, rep. by its Principal Secretary, Commercial Tax Department, Velagapudi, Amaravathi.

2. The Chief Commissioner of State Tax Edupugallu Village, Kankipadu Mandal, Vijayawada, Krishna District, Andhra Pradesh.

3. Commercial Tax Officer, Circle-II, Ananthapuram, Andhra Pradesh.

4. The Special Deputy Commercial Tax Officer, O/o. Commercial Tax Officer, Circle-II, Ananthapuram, Andhra Pradesh. .... Respondents ! Counsel for the Petitioner : Mr. S. Appadhara Reddy ^ Counsel for Respondents : Mr. Shaik Jeelani Basha, S.G.P.

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> HEAD NOTE:

? Cases referred

VRS,J & JUD,J.

W.P.No.42356/2018 THE HON'BLE SRI JUSTI CE V. RAMASUBRAMANI AN THE HON'BLE MS. JUSTI CE J. UMA DEVI WRI T PETI TI ON No.42356 of 2018 ORDER: (Per VRS,J.) Challenging an order of assessment passed under the A.P. VAT Act, 2005, pursuant to a VAT audit, the dealer has come up with the above writ petition.

2. Heard Mr. S. Appadhara Reddy, learned counsel for the petitioner and Mr. Shaik Jeelani Basha, learned Special Standing Counsel for the respondents.

3. The notice of personal hearing is dated 31.08.2018. But obviously it was served after the date fixed for hearing. But the impugned order proceeded on the basis that the petitioner failed to appear for personal hearing.

4. Hence the opportunity of personal hearing, granted to the petitioner, has become an empty formality. On this very ground the matter requires to be remanded back.

5. Hence the writ petition is allowed, the impugned order is set aside. The respondents shall fix a date of personal hearing and ensure that it is served at least one week in advance to the petitioner, before the date of personal hearing. On the said date, the petitioner shall appear positively before the respondents. Thereafter, the Assessing Officer may pass fresh orders. There will be no order as to costs. As a sequel, pending miscellaneous petitions, if any, shall stand closed. ___________________________ JUSTI CE V. RAMASUBRAMANI AN __________________ JUSTI CE J. UMA DEVI 26th November, 2018 Js.

VRS,J & JUD,J.

W.P.No.42356/2018 THE HON'BLE SRI JUSTI CE V. RAMASUBRAMANI AN THE HON'BLE MS. JUSTI CE J. UMA DEVI WRI T PETI TI ON No.42356 of 2018 26th November, 2018 Js.