High Court for State of TelanganaWP/46519/2018allowed no costs

M/S. Sarada Cotton Traders v. The Commercial Tax Officer

2018-12-27V Ramasubramanian,P.Keshava Rao2 pages

IN THE HIGH COURT OF JUDICATURE AT HYDERABAD

FOR THE STATE OF TELANGANA AND THE STATE OF ANDHRA PRADESH THE HONOURABLE SRI JUSTICE V. RAMASUBRAMANIAN AND THE HONOURABLE SRI JUSTICE P. KESHAVA RAO WRIT PETITION No.46519 OF 2018 Date:27.12.2018 Between:

M/s.Sarada Cotton Traders, Kamma Sesahaih Ground, Etukuru Road, Rep. By its Proprietor Mr. Chimakurthi Rama Mohan Rao. ... Petitioner v.

The Commercial Tax Officer, Main Bazar Circle, Guntur and others.

.. Respondent For Petitioner : Ms. Shaik Vaheeda Sushma For Respondents : Mr. S. Suri Babu Gist :

Head Note :

Cases Referred : Nil C/15

THE HONOURABLE SRI JUSTICE V. RAMASUBRAMANIAN AND THE HONOURABLE SRI JUSTICE P. KESHAVA RAO WRIT PETITION No.46519 of 2018 ORDER: (Per V. Ramasubramanian, J) The petitioner has come up with the above writ petition challenging an order of assessment passed under the CST Act for the assessment year 2013-14 and a garnishee notice issued recently, on the ground that no notice was served on them.

2. Heard Ms. Shaik Vaheeda Sushma, learned counsel for the petitioner. Mr. S. Suri Babu, learned Special Standing Counsel takes notice for the respondents.

3. It appears from the impugned order that notices were sent, but they were returned unserved. The time given in the notice was also only three days. This gap is certainly not sufficient for the postal authorities to serve the notices. Therefore, it is clear that the petitioner did not have sufficient opportunity to show cause against the notice.

4. Hence, the writ petition is allowed, the impugned order is set aside. The petitioner shall submit their written objections to the show cause notice dated 29.05.2017, on or before 10.01.2019. Thereafter, the respondents shall fix a date for personal hearing and then pass orders in accordance with law.

As a sequel thereto, miscellaneous petitions, if any pending, shall stand dismissed. No order as to costs.

__________________________ V. RAMASUBRAMANIAN, J ___________________ P. KESHAVA RAO, J December 27, 2018 KTL