M/S. Iswarya Granules, vs The Commercial Tax Officer,
2021 Latest Caselaw 186 AP

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

                    WRIT PETITION No.384 of 2021

ORDER: (per UDPR,J)

        The petitioner seeks writ of mandamus declaring the

Assessment Order in A.A.O.No.45909, dated 30.11.2015, passed by

the 1st respondent for the period 2011-12 under the provisions of the

Central Sales Tax Act, 1956 as void, arbitrary, violative of principles

of natural justice and Articles 14 and 265 of the Constitution of India

and for a consequential direction.

2. Heard learned counsel for petitioner, Sri Singam Srinivasa Rao

and learned Government Pleader for Commercial Tax representing on

behalf of the respondents.

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

petitioner submits that the petitioner has submitted a petition on

30.11.2020 for reassessment of the order passed by the 1st respondent

and no order has been passed thereon so far. He further 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

19.01.2021

Note: Registry is directed to enclose a copy of the order in W.P.No.16718 of 2019, dated 13.10.2019 to this order.

B/o.SS