IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) TUESDAY, THE TWELFTH DAY OF AUGUST TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MRS JUSTICE T.MEENA KUMARI and THE HON'BLE MR JUSTICE P.V.SANJAY KUMAR WRIT PETITION NO : 28178 of 2007 Between: Mody Fort, (A Registered A.P.VAT Dealer bearing T.I.N.No.28020246024), 5-3-372, R.P.Road, Secunderabad, represented by its Director, Nihar K.Mody. ..... PETITIONER AND 1 The Government of Andhra Pradesh, Commercial Taxes Department, Secretariat, Hyderabad represented by its Prl.Secretary. 2 The Asst.Commissioner (Commercial Taxes-IV) Central Audit Unit, O/o the Commissioner (CT), A.P.Namplly, Hyderabad. .....RESPONDENTS 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 direction, order or writ more particularly one in the nature of writ of mandamus declaring the action of the respondents in demanding of value added tax made by the 2nd respondent amounting to Rs.42,26,985/- in respect of the sales made by the petitioner for the period November, 2005 to March, 2006 vide the impugned proceedings dated 13-12-2007, as arbitrary, and illegal, vitiated by violation of principles of natural justice, if necessary by declaring Section 2(29)(a) of A.P.Value Added Tax Act, 2005 as unconstitutional, and for a consequential direction to the respondents not to enforce the impugned demand against the petitioner and pass such other order or orders as this Hon'ble Court may deem fit and proper in the circumstances of the case. Counsel for the Petitioner:MR.S.SRI RAM Counsel for the Respondents.: SRI A.V. KRISHNA KOUNDINYA (SPL.STANDING COUNSEL FOR CT) The Court made the following : THE HON'BLE SMT JUSTICE T.MEENA KUMARI and THE HON'BLE SRI JUSTICE P.V. SANJAY KUMAR WRIT PETITION NO :28178 of 2007 ORDER: (Per Hon’ble Smt. Justice T. Meena Kumari) When this writ petition has come up for admission, both the Counsel have agreed that the matter has to be remanded to the 2nd respondent in terms of G.O Ms.No.144, dated 11.2.2008 for consideration afresh. Accordingly, the writ petition is allowed and the matter is remanded to the 2nd respondent for passing orders afresh on or before 30th September, 2008, in accordance with law. No order as to costs. ________________________ Justice T. Meena Kumari _________________________ Justice P.V. Sanjay Kumar Date:12th August, 2008 Nn/gurc. THE HON'BLE SMT JUSTICE T.MEENA KUMARI and THE HON'BLE SRI JUSTICE P.V. SANJAY KUMAR WRIT PETITION No:28178 OF 2007 (Order delivered by the Hon’ble Smt. Justice T. Meena Kumari) 12/08/2008