IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) FRIDAY, THE EIGHTH DAY OF AUGUST TWO THOUSAND AND EIGHT PRESENT THE HON'BLE SMT JUSTICE T.MEENA KUMARI & THE HON'BLE SRI JUSTICE P.V.SANJAY KUMAR WRIT PETITION NO : 14105 of 2008 Between: Venkata Pharma Ltd., rep. by Ch. Ramesh Babu, S/o. Venkata Rao Venkata Pharma, R/o. Vijayawada. ..... PETITIONER AND Commercial Tax Officer, Authonagar, Vijayawada. .....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 a writ, order or direction particularly one in the nature of Writ of Mandamus any other appropriate writ order / orders declaring the order dt. 26.03.2008, assessment year 2004- 2005 / C.S.T. in Rc.No.2-1334/2004-2005, C.S.T. dt. 26.03.2008, as void and unenforceable. Counsel for the Petitioner:MR.K.V.SATYANARAYANA Counsel for the Respondents.: SRI K. RAJI REDDY, SPECIAL STANDING COUNSEL FOR COMMERCIAL TAX The Court made the following : . THE HON'BLE SMT JUSTICE T.MEENA KUMARI & THE HON'BLE SRI JUSTICE P.V. SANJAY KUMAR WRIT PETITION NO : 14105 of 2008 ORDER: (Per Hon’ble Smt. Justice T. Meena Kumari) This writ petition is ﬁled by the petitioner challenging the order, dated 26.3.2008, for the assessment year 2004-05/CST, in RC No.2-1334/2004-2005. The main grievance of the petitioner is that the impugned order has been passed without giving any suﬃcient opportunity to it and without taking into consideration the documents ﬁled. According to the petitioner, he ﬁled shipping bills, copies of Bank realization certiﬁcates and all purchase orders on 31.3.2008. But, without giving suﬃcient opportunity to the petitioner to produce the above documents and the other documents that are necessary for disposal of the matter, the respondent hastily passed the order impugned on 26.3.2008. On the other hand, the respondent ﬁled a counter- aﬃdavit, wherein it is stated that about two years after the show cause notice issued, the petitioner ﬁled a common letter on 10.3.2008 enclosing the particulars viz., 1. details of local and out of State purchases of raw materials 2. details of packing materials and purchases 3. ‘F’ forms (H Forms 3 Nos) 4. “H” Forms (1 No.) and 5. Copies of bills of lading (66 Nos.). But however, the petitioner has not ﬁled any copies of purchase orders placed by the Foreign buyers, copies of agreements between it and the foreign buyers and proof of payment of consideration relating to direct export of drugs and medicines for a turn over of Rs.33,62,63,173/- and that they have not received any details in this regard as on the date of passing the order impugned and in the absence of such documentary evidence, the respondents levied tax on the above turnover at the rate of 10% treating the same as interstate sales of pharmaceutical formulations not covered by ‘C’ declaration forms and accordingly, raised a demand by the order impugned. Heard the learned Counsel appearing for the petitioner and the learned Special Standing Counsel for Commercial Tax and perused the material available on record. It is pertinent to note that on 2.7.2008, while admitting the writ petition, this Court granted interim stay and directed the respondents not to take any coercive steps for a period of two weeks. In the facts and circumstances of the case and in view of the controversy between the parties as to the consideration of the documents ﬁled and the documents ﬁled subsequent to the order impugned and in view of the failure to give an opportunity to produce the other relevant documents before the authorities, without expressing any opinion on the merits of the case, We feel that it is a ﬁt case wherein an opportunity can be aﬀorded to the petitioner. Hence, the order impugned herein is set aside and the matter is remanded for passing fresh orders after taking into consideration the documents ﬁled by the petitioner along with the letter dated 10.3.2008 and on 31.3.2008 and the other documents, if any, within a period of eight weeks from the date of receipt of a copy of the order. Subject to the above direction, the writ petition is disposed of. No order as to costs. ________________________ Justice T. Meena Kumari _________________________ Justice P.V. Sanjay Kumar Date: 8th August, 2008 nn. THE HON'BLE SMT JUSTICE T.MEENA KUMARI and THE HON'BLE SRI JUSTICE P.V. SANJAY KUMAR WRIT PETITION NO : 14105 of 2008 (Order delivered by the Hon’ble Smt. Justice T. Meena Kumari) 08/08/2008