IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) MONDAY, THE EIGHTEENTH DAY OF FEBRUARY TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MRS JUSTICE T.MEENA KUMARI and THE HON'BLE MS JUSTICE G.ROHINI WRIT PETITION NO : 22409 of 2007 Between: M/s. Neeraj Pipes(P) Ltd, Rep.by its Director Mr.Pankaj Agarwal S/o.Shyam Sunder Agarwal R/o.No.182, Gagan Phad,R.R Dist, Hyd ..... PETITIONER AND The Commerical Tax Officer, RajendraNagar Circle, M-4, Block, M.I.Road,Nampally, Hyderabad .....RESPONDENT Petition under Article 226 of the constitution of India praying that in the circumstances stated in the Affidavit filed herein the High Court will be pleased to issue a writ or order or direction more specifically one in the nature of writ of Mandamus declaring the impugned proceedings of the respondent in OA3 2007-8 dt.29-8-2007 demanding sale tax arrears of Rs.5,08,821/-(Rs.3,02,053/- + Rs,2,06,769/-) under CST Act,1956 for the years 1998-99 and 1999-2000 only as illegal, arbitrary, contrary to law, violation of principles of natural justice and violation of Articles 14,19 &301 of the Constitution of India and set aside the same by directing the respondent herein to make an assessment basing upon the sales registrar, F-Forms and turnovers furnished by the petitioner herein on 27-9-2007 for the years 1998-99 and 1999-2000. Counsel for the Petitioner: MR.B.KRISHNA MOHAN Counsel for the Respondent : SRI K. RAJI REDDY (SPL. STANDING COUNSEL FOR COMMERCIAL TAX) The Court made the following : HONOURABLE MRS. JUSTICE T.MEENA KUMARI & HONOURABLE MS JUSTICE G. ROHINI WRIT PETITION No:22409 OF 2007 ORDER: (Per Hon’ble Smt. Justice T. Meena Kumari) The present writ petition is filed by the petitioner seeking to declare the proceedings of the respondent dated 29.8.2007 demanding sales tax arrears for the years 1998-99 and 1999-2000 as illegal and arbitrary and to set aside the same by directing the respondent to make an assessment basing upon the sales register, F-Forms and turnovers furnished by the petitioner herein on 27.9.2007 for the years 1998-99 and 1999-2000. It is the case of the petitioner that a notice dated 21.7.2007 was issued claiming payment of arrears towards Central sales Tax, for which, the petitioner gave explanation on 29.7.2007 stating that the Central Excise Authorities inspected the premises and seized the records along with F-Forms, Sales Registers and Sales Tax returns on 30.7.2003 and therefore, the said records could not be produced before the respondent for the purpose of grant of exemption. But the respondent without affording any reasonable opportunity passed the impugned proceedings dated 29.8.2007 rejecting the explanation and threatened to take coercive steps. On that, the petitioner approached the Central excise authorities seeking for return of the said seized documents and after receiving the records the petitioner furnished all the F-Forms and sale registers for the years 1998-99 and 1999-2000 to the respondent on 27.9.2007 seeking assessment for the said years basing on the said records. Challenging the proceedings dated 29.8.2007, the present writ petition has been filed. Heard the learned Counsel for the petitioner and the learned Special Standing counsel for the respondent. It is the contention of the learned Counsel for the petitioner that as the Central Excise Authorities seized the records, the petitioner could not file the relevant records before the respondent at the relevant point of time and that the petitioner was not afforded any reasonable opportunity before passing the impugned proceedings. On the other hand, the learned Standing Counsel opposed the writ petition. In view of the facts and circumstances of the case and in view of the submission of the learned Counsel for the petitioner that the records were seized by the Central Excise authorities at the relevant point of time so that they could not be presented at the time of passing the proceedings impugned and subsequently, the petitioner submitted all the relevant records before the authorities and that the petitioner has not been afforded any opportunity and in view of the fact that issue involved has to be adjudicated on its own merits, but not on mere technicalities, without expressing any opinion on the merits of the case, We feel it a fit case wherein the matter can be remanded. Accordingly, the proceedings impugned herein are set aside and the matter is remanded to the respondent-authorities for passing appropriate orders after affording an opportunity to the petitioner to submit the relevant records and the representation, if any, subject to the condition of the petitioner depositing 50% of the demanded arrears as per the proceedings impugned dated 29.8.2007, on or before 31.3.2008. On such deposit, the respondent-authorities shall consider the representation and the documents, and pass appropriate orders, in accordance with law, as expeditiously as possible. Subject to the above directions, the writ petition is disposed of. No order as to costs. ________________________ Justice T. Meena Kumari _________________ Justice G. Rohini Date: 18th February, 2008 Note: C.C. in one week (BO) Nn/Gurc. HONOURABLE MRS. JUSTICE T.MEENA KUMARI & HONOURABLE MS JUSTICE G. ROHINI WRIT PETITION No:22409 OF 2007 (Order delivered by the Hon’ble Smt. Justice T. Meena Kumari) 18.02.2008