Telangana High Court
WP/38719/2013 of M/s. SRI SATYA SAI TRADERS, Vs The Commercial Tax Officer, on 31 December 2013
Ms. JUSTICE G.ROHINI And THE HON’BLE SRI JUSTICE T.SUNIL CHOWDARY WRIT PETITION No.38719 OF 2013 Dated: 31.12.2013 Between: M/s. Sri Satya Sai Traders .. Petitioner And The Commercial Tax Officer, Siddipet Circle, Siddipet and 2 others .. Respondents THE HON’BLE Ms. JUSTICE
Citations and Judicial Treatment
Cited by
0
Decisions in the index citing it
Cites
0
Decisions referred to
In this index
0
Of the decisions it cites
Overruled / Questioned
0
No negative treatment found
Loading the citing and cited decisions…
This judgment in the centre: on the left the decisions it cites, on the right the decisions citing it. Colour is the treatment; choose a decision to open it.
THE HON’BLE Ms. JUSTICE G.ROHINIAnd
THE HON’BLE SRI JUSTICE T.SUNIL CHOWDARY
WRIT PETITION No.38719 OF 2013
Dated: 31.12.2013
Between:
M/s. Sri Satya Sai Traders
.. Petitioner
And
The Commercial Tax Officer,Siddipet Circle, Siddipetand 2 others
.. Respondents
THE HON’BLE Ms. JUSTICE G.ROHINIAndTHE HON’BLE SRI JUSTICE T.SUNIL CHOWDARY
WRIT PETITION No.38719 OF 2013
ORDER:(Per Hon’ble Ms. Justice G.Rohini)
Having heard the learned counsel for both the parties, we foundforce in the submission of the learned counsel for the petitioner that theimpugned Assessment Order dated 11.12.2013 came to be passedwithout giving sufficient opportunity to the petitioner to submit its reply.
The material available on record shows that the petitioner madea representation on 10.12.2013 requesting to grant one month time tosubmit its reply to the revised show-cause notice dated 26.11.2013. Admittedly, the petitioner’s request was rejected on the very same dayi.e., 10.12.2013 and the impugned Assessment Order came to bepassed on the next day on 11.12.2013.
Under the facts and circumstances of the case, we deem itappropriate to set aside the impugned Assessment Order and permitthe petitioner to submit its explanation to the revised show-causenotice dated 26.11.2013 on or before 17.01.2014. The petitioner shallalso appear for personal hearing on that date before the 1[st]respondent – Commercial Tax Officer, Siddipet Circle, Siddipet. Thereafter, it is open to the 1[st] respondent to pass an appropriate orderafresh in accordance with law.
It is made clear that in case the petitioner fails to submit its replyand appear in person before the 1[st] respondent on 17.01.2014, theimpugned order dated 11.12.2013 shall stand revived.
The Writ Petition is accordingly disposed of. No costs.
Consequently, Miscellaneous Petitions, if any, pending in thisWrit Petition shall stand closed.
______________
G. ROHINI, J
_________________________
T. SUNIL CHOWDARY, J
Date: 31.12.2013Note: Issue CC in three days (B/o) Ivd