THE HON’BLE SRI JUSTICE V.V.S.RAO AND THE HON'BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION No.19555 of 2010 Dated:06.12.2010 Between: M/s.S.V.G.Granites Limited. …Petitioner and Commercial Tax Officer, Ranigunj Circle, Hyderabad. …Respondent THE HON’BLE SRI JUSTICE V.V.S.RAO AND THE HON'BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION No.19555 of 2010 ORDER: (per Hon’ble Sri Justice V.V.S.Rao) The petitioner is a registered value added tax dealer on the rolls of the respondent. Aggrieved by the assessment order dated 26.02.2010, they filed the instant writ petition seeking invalidation of the impugned order. That ordinarily we do not interfere ignoring an effective alternative remedy is the rule. There are, however, exceptions to the general rule. This is one such case where the impugned assessment is impeached on the ground that the same is in contravention of Section 13(3) of the Andhra Pradesh Value Added Tax Act, 2005, and Rule 20(1) of the Andhra Pradesh Value Added Tax Rules, 2005. For the reasons to follow, we are inclined to accept the writ petition and remand the matter to the assessing officer. The petitioner, statedly, is 100% export oriented manufacturer of granite slabs, having their factory located at Bibi Nagar, Bhongir Mandal. For the assessment years 2008-2009 they submitted their returns. They claimed input tax credit as per their entitlement. They also submitted necessary evidence by way of tax invoices to prove the payment of tax to their suppliers on the raw granite. The respondent, however, issued a show cause notice dated 02.02.2010 proposing to disallow input tax credit on the ground that the dealers could not produce certain invoices. The petitioner objected. After receiving the objections, the impugned order was passed disallowing the input tax credit. As directed by us, the petitioner’s Counsel has placed before this Court tax invoices from their suppliers, namely, M/s.Gayatri Granites Industries. After perusing the same, we are, prima facie, satisfied that the petitioner has claimed input tax credit as per the tax invoices. We, however, hasten to add that this is a matter to be examined by the respondent once again very carefully. To enable to do so, we set aside the impugned order and, remit the matter to the respondent with a direction to complete the assessment within a period of eight weeks from the date of receipt of a copy of this order after affording an opportunity of personal hearing if so requested by the petitioner. The Writ Petition stands disposed of accordingly. _____________ (V.V.S.RAO, J) _____________________________ (RAMESH RANGANATHAN, J) 06.12.2010 vs