THE HON’BLE SRI JUSTICE GODA RAGHURAM AND THE HON’BLE SRI JUSTICE N. RAVI SHANKAR W.P. No. 9473 of 2010 Dated 05-09-2011 Between: M/s. Sudarshan Overseas Limited, Now known as Rayalaseema Commodities Limited, 3/1, Amaravathinagar East 2nd Cross Street, Arumbakkam, Chennai—600 106, rep., by its Director Mr. J. Parthasarathy. …Petitioner Vs. The Commercial Tax Officer, Puttur Circle, Chittoor District. …Respondent THE HON’BLE SRI JUSTICE GODA RAGHURAM AND THE HON’BLE SRI JUSTICE N. RAVI SHANKAR W.P.No. 9473 of 2010 Dated: 05-09-2011 ORAL ORDER: (Per: GR,J) The writ petition was initially filed for quashing a show cause notice dated 19-02-2010 in Form VAT 203-A proposing a penalty of Rs.37,50,000-00 at 100% of the tax liability. Thereafter the relief was amended vide the order of this Court today (05-09-2011) allowing W.P.M.P.No.20346 of 2010 in the writ petition whereby the final order of penalty dated 27-04-2010 in Form VAT 203 passed by the respondent imposing penalty is also questioned. The tax liability of Rs.37,50,000-00 was determined by the order of the respondent dated 19-02-2010 which was challenged in W.P.No. 9474 of 2010. By the judgment in that writ petition today, we have quashed the order of assessment for the reasons recorded therein. As the substantive order of assessment has been quashed, the consequent order of penalty cannot be sustained and is accordingly quashed. The writ petition is accordingly allowed. No costs. __________________________ JUSTICE GODA RAGHURAM ____________________________ JUSTICE N. RAVI SHANKAR Dated: 05-09-2011 Pvks/*