M/S Sree Alekya Exports vs Commercial Tax Officer
2021 Latest Caselaw 155 AP

       HON'BLE SRI JUSTICE U. DURGA PRASAD RAO
                         AND
           HON'BLE MS. JUSTICE J. UMA DEVI

                        W.P.No.25576 of 2020

ORDER: (per UDPR,J)

      The petitioner seeks writ of mandamus or any other appropriate

order or direction declaring the in action of the 1st respondent on the

petition filed for reopen of assessment through letter dated 20.03.2020

filed on 23.03.2020 by the petitioner under Rule 12(7) r/w section

8(4)(a) and Rule 12(10) of CST (R&T) Rules r/w 14-A (5-A) of the

CST (AP) Rules and under rule 60 of the APVAT Act, 2005 r/w

Section 9(2) of the CST Act 1956, consequent to the assessment order

passed under the CST Act 1956 for the year 2015-16, dated

31.12.2019 in a mechanical and hurried manner without granting

reasonable time to file the objections to the proposed notice dated

11.07.2019 or providing opportunity to the petitioner for personal

hearing, is against to law and the principles of natural justice and for a

consequential direction.

2. Heard Sri K.A.S.V. Prasad, learned counsel for petitioner and

learned Assistant Government Pleader for Commercial Tax

representing on behalf of respondents.

3. When the matter is taken up for hearing, learned counsel for

petitioner submits that the subject matter in this writ petition is

squarely covered by the order of this Court in W.P.No.16718 of 2019,

dated 30.10.2019 and the same order may be passed in this writ

petition also.

4. Operative portion of the order in W.P.No.16718 of 2019 reads

thus:

" Having regard to the Judgments referred to above and the Judgment of this Court and the Hon'ble Apex Court, we feel that it is a fit case where the relief sought for by the petitioner can be granted to the extent of directing the authority to reopen assessment filed by the petitioner through letter, dated 02.05.2017, and consider the documents, more particularly, 'C' form and 'H' form declarations and pass orders in accordance with law, within a period of three months from the date of receipt of a copy of this order."

5. Following the above said order and for the reasons recorded

therein, this writ petition is also allowed in terms thereof. As a sequel,

miscellaneous applications pending for consideration, if any, shall

stand closed. No costs.

_________________________ U.DURGA PRASAD RAO, J

_______________ J.UMA DEVI, J

18.01.2021

Note: Registry is directed to enclose a copy of the order in W.P.No.16718 of 2019, dated 30.10.2019 to this order.

B/o.VSL