HONOURABLE SRI JUSTICE GODA RAGHURAM AND HONOURABLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION No. 20576 OF 2009 DATED 28TH OCTOBER, 2009. BETWEEN M/s.Hyderabad Pollution Controls Ltd., Hyderabad, rep. By its Director Mr.S.Radha Krishna …Petitioner and Commercial Tax Officer, Jeedimetla Circle, Namaplly, Hyderbad. …Respondent. HONOURABLE SRI JUSTICE GODA RAGHURAM AND HONOURABLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION No. 20576 OF 2009. ORDER: (per RR.J.) The proceedings of the first respondent dated 30.03.2009, for the assessment year 2005-06 under the Central Sales Tax Act, is under challenge in this Writ Petition on the ground that the said order was in violation of principles of natural justice and was barred by limitation. The petitioner, a limited company incorporated under the provisions of the Companies Act, 1956 is carrying on business in the manufacture and sale of pollution control equipments. For the year 2005-06, the respondent issued show cause notice dated 09.09.2008 under the CST Act on receipt which, the petitioner filed their objections vide letter dated 02-10-2008. Thereafter, the respondent passed impugned order. While several contentions are raised in challenge to the impugned order, it would suffice to note that, apart from filing their written objections, the petitioner had also sought for being afforded an opportunity of personal hearing. Sri Shaik Jeelani Basha, learned Counsel for the petitioner relies on the judgments of this Court in Tirumala Milk Products Ltd, Kadiveda Vs. The Government of India, Ministry of Finance[1], and, S.Lalaiah & Co. Vs. The Deputy Commissioner (CT), Saroornagar Division, Nampally, Hyderabad[2] in support of his contention that, when a request is made for a personal hearing, the authorities are bound to provide such an opportunity. Failure to give a personal hearing, though specifically asked for, vitiates the impugned order as being violative of principles of natural justice. Inasmuch as the order of assessment dated 30.03.2009 has been passed in violation of the principles of natural justice, the same is set aside and the matter is remanded back to the respondent for consideration afresh. The respondent, after giving the petitioner an opportunity of personal hearing, shall pass orders afresh in accordance with law. The Writ Petition is disposed of after hearing Mr. Shaik Jeelani Basha, learned Counsel for the petitioner and Sri P. Balaji Varma, learned Standing Counsel for Commercial Taxes. No costs. ------------------------------ JUSTICE GODA RAGHURAM ------------------------------------ JUSTICE RAMESH RANGANATHAN Dated 28th October, 2009. Msnr. [1] 41(2005)APSTJ 6 [2] 45(2007)APSTJ 116