IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) FRIDAY, THE FOURTH DAY OF JULY TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MRS JUSTICE T.MEENA KUMARI AND THE HON'BLE MR JUSTICE RAMESH RANGANATHAN WRIT PETITION NO : 27953 of 2007 Between: M/s. Harsha Automotives Private Limited, D.No. 2-40/5, Old Bombay Highway, Kothaguda, Hyderabad Rep. by its Chief Operating Officer, Sri A. Saikumar. ..... PETITIONER AND 1 The Assistant Commissioner (CT) (Audit-IV), Central Audit Unit, Office of the Commissioner of Commercial Taxes, Nampally, Hyderabad. 2 The Authority for Clarification & Advance Rulings, Commercial Taxes Department, Government of Andhra Pradesh, Hyderabad. 3 Commercial Tax Officer, Jubilee Hills Circle, Hyderabad. 4 The State of Andhra Pradesh, rep. by its Principal Secretary Department of Revenue, Secretariat, Government of Andhra Pradesh, 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 Writ or any other appropriate writ, direction or order under Article 226 of the Constitution of India, 1950 and accordingly issue a Writ of Certiorari after calling for the records and quash the Assessment of Value Added Tax in Form - VAT 305 dated 13.12.2007 (ANNEXURE P9 to P11) for the period April 2005 to March 2006, April 2006 to March 2007, and April to June 2007, passed by first respondent together with the Advance Ruling issued by the Second Respondent in PMT/P&L/A.R.COM/6/2005 dated 30.04.2005 (ANNEXURE - P12) or to pass such further or other orders as this Hon'ble Court may deem fit and proper in the circumstances of the case. Counsel for the Petitioner: MR.S.KRISHNA MURTHY Counsel for the Respondent No.: GP FOR COMMERCIAL TAX The Court made the following : ORAL ORDER: (per THE HON’BLE MRS. 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 back to the first respondent in terms of GO Ms. No. 144 dated 11.2.2008 for consideration afresh. Accordingly, the writ petition is allowed and the matter is remanded to the first respondent for passing orders afresh on or before 31st August 2008, in accordance with law. No order as to costs. ____________________ Justice T.Meena Kumari _______________________ Justice Ramesh Ranganathan July 4, 2008 MAS ..... REGISTRAR // TRUE COPY // SECTION OFFICER To 1.2CCs to 2.2CD copies Form-NIC-OGS/WP{MJ}