IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) MONDAY, THE TWENTY SECOND DAY OF DECEMBER TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MR JUSTICE GODA RAGHURAM and THE HON'BLE MR JUSTICE SANJAY KUMAR WRIT PETITION NO : 27253 of 2008 Between: M/s. L.G. Electronics India Limited Reptd. by its Branch Accountant, Sri. Atul Chaturvedi, Pulla Reddy House, Kharkana, Secunderabad. ..... PETITIONER AND The Assistant Commissioner (CT) (LTU) Abids Division 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 an appropriate Writ or direction, more particularly one in the nature of Writ of Mandamus, declaring the impugned order dated 3-11-2008 passed by the respondent for assessment year 2005-2006 (CST) as illegal, unjustified and contrary to the provisions of law besides being violative of principles of natural justice. Counsel for the Petitioner: MR.B.SRINIVAS Counsel for the Respondent: GP FOR COMMERCIAL TAX The court made the following: THE HON’BLE SRI JUSTICE GODA RAGHURAM AND THE HON’BLE SRI JUSTICE SANJAY KUMAR Writ Petition No.27253 of 2008 ORDER: (per Hon’ble Sri Justice Goda Raghuram) Heard the learned counsel for the petitioner and the learned Special Standing Counsel for Commercial Tax. The order, dated 03.11.2008, of the respondent being the final assessment order for the year 2005-06 under the Central Sales Tax Act, 1956 is assailed inter alia on the ground that the respondent failed to provide a personal hearing as requested by the petitioner in its representation, dated 03.11.2008, and in a further reply submitted by the petitioner pursuant to the show-cause notice, dated 31.05.2008. It is fairly stated by the learned Special Standing Counsel for Commercial Tax that in the context of the request made by the petitioner for a personal hearing, such an opportunity ought to have been afforded to it. In the facts and circumstances of the case and in the light of the submission made on behalf of the respondent by the learned Special Standing Counsel, the final assessment order, dated 03.11.2008, for the year 2005- 06 in respect of the petitioner passed by the respondent is quashed. The respondent shall now afford an opportunity for personal hearing of the petitioner and thereafter, proceed to pass an order of assessment afresh. The writ petition is disposed of as above, at the admission stage. There shall be no order as to costs. _____________________ GODA RAGHURAM, J ______________________ SANJAY KUMAR, J 22.12.2008 VGB