High Court for State of TelanganaWP/44003/2018allowed no costs

Kopparapu Venkata Swamy v. The Assistant Commissioner (Ct) - Iv

2018-12-04V 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.44003 of 2018 % Date: 04-12-2018 # Betw een:

Kopparapu Venkata Swamy, S/o. Ramaiah, D.No.3-550 A, Aravindfa Ashram Road, Beside Aravind School, YMR Colony, Proddatur, Kadapa District, Andhra Pradesh.

..... Petitioner And

1. The Assistant Commissioner (CT) - IV, Enforcement Wing, 4th Floor, O/o. Commissioner (CT), Dr. No.5-59, R.K. Spring Valley Apartments, Edupugallu, Andhra Pradesh, Vijayawada - 521 151.

2. The State of Andhra Pradesh, rep. by the Principal Secretary to the Government of A.P., Revenue (CT) Department, A.P. Secretariat Buildings, Velagapudi, Guntur District, A.P.

.... Respondent ! Counsel for the Petitioner : Mr. G. Narendra Chetty ^ Counsel for Respondents : Mr. Shaik Jeelani Basha, Spl. S.C.

< GI ST:

> HEAD NOTE:

? Cases referred

VRS,J & JUD,J.

W.P.No.44003/2018 THE HON'BLE SRI JUSTI CE V. RAMASUBRAMANI AN THE HON'BLE MS. JUSTI CE J. UMA DEVI WRI T PETI TI ON No.44003 of 2018 ORDER: (Per VRS,J.) The writ petition arises out of an order of penalty passed under the A.P. VAT Act, 2005, pursuant to an order of assessment.

2. Heard Mr. G. Narendra Chetty, learned counsel for the petitioner. Mr. Shaik Jeelani Basha learned Special Standing Counsel takes notice for the respondents.

3. As against the order of assessment, the petitioner came up with a writ petition in W.P.No.8127 of 2018. The same was allowed by this Court by an order dated 26.11.2018 and the order of assessment was set aside and the matter remanded back. Therefore, the order of penalty cannot survive.

4. Hence the writ petition is allowed, the impugned order of penalty is set aside. However, if a fresh order of assessment is passed, it will be open to the respondent to take recourse to the procedure available under law. There shall be no order as to costs.

4. As a sequel, pending miscellaneous petitions, if any, shall stand closed.

______________________ V. RAMASUBRAMANI AN, J.

_____________ J. UMA DEVI , J.

4th December, 2018 Js.

VRS,J & JUD,J.

W.P.No.44003/2018 THE HON'BLE SRI JUSTI CE V. RAMASUBRAMANI AN THE HON'BLE MS. JUSTI CE J. UMA DEVI WRI T PETI TI ON No.44003 of 2018 4th December, 2018 Js.