IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) FRIDAY, THE TWENTY SIXTH 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.25956 of 2008 Between: M/s.Taher ALi Industries and Project (P) Ltd 6-3-1089/1/1 Block No.102,103,301 Pavani Avenue Rajbhavan Road Somajiguda Hyderabad rep.by its Director M.Rehman S/o. Taher Ali Hyderabad District ..... PETITIONER AND 1 The Commerical Tax Officer Sanathanagar Circle Mayur Kushal Towers 6th Floor Hyderabad 2 The Authorised Signatory ICICI Bank Ltd Corporate Institutional Banking Division ICICI Bank Towers Level-I Begumpet Hyderabad 3 General Manager Hyderabad Metro Water Supply and Sewerage Board Khairatabad 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 may be pleased to issue an appropriate writ order or direction more particularly one in the nature of writ of Mandamus declaring the action of the part of the 1st respondent in issuing garnishee notices under Section 29 of the Andhra Pradesh Value Added Tax 2005 on 11-11-2006 to the 2nd &3rd respondents detecting payments of the amounts mentioned in the notice without setting the claim of the petitioner made on 06-11-2007 as further reinforced in return for March 2008 in from VAT 200 showing the refund of the tax filed on 15-04-2008 and even after lapse of 1 year as also without serving a copy on the petitioner towards the recovery of the taxes penalty disputed in the appeals pending on the file of the appellate authorities as illegal arbitrary improper unfair and contrary to principles of natural justice as also contrary to provisions of Section 38 of the Andhra Pradesh Value Added Tax act 2005 and consequently direct the 1st respondent to settle the payment of the refund amounts due to the petitioner along with interest as provided in Section 38 of the act and directing the 1st respondent not to initiate any coercive action for recovery of the disputed amounts pending settlement of the claim of the petitioner for refund under the act and grant such other reief or reliefs Counsel for the Petitioner:MR.M.V.J.K.KUMAR Counsel for the Respondent No.: MR.A.V.KRISHNA KAUNDINYA (SPL.SC FOR CT) The Court made the following : THE HON'BLE MR JUSTICE GODA RAGHURAM and THE HON'BLE MR JUSTICE SANJAY KUMAR WRIT PETITION No.25956 of 2008 ORDER: (per the Hon’ble Sri Justice Goda Raghuram) The essential grievance in this writ petition is that the 1st respondent has issued notices to respondents 2 and 3 under Section 29 of the Andhra Pradesh Value Added Tax Act, 2005, by the letter, dated 23-10-2008, restraining these respondents from operating the accounts of the petitioner-assessee to the extent of the liability indicated in the notices; while failing to finalise the assessments under the said Act, for the years 2005-06, 2006-07 and 2007-08, wherein the petitioner claims that it is entitled to refund of a total amount of Rs.5,57,27,292/-, in the context of the total tax liability of the petitioner for the assessment years 1998-99 to 2004-05 (inclusive) being Rs.1,37,07,146/-. In response to the allegations in the writ petition, the 1st respondent has filed a counter-affidavit clearly asserting that in respect of the returns filed by the petitioner for the years 2005-06, 2006-07 and 2007-08, wherein the claim of refund of an amount of Rs.5,57,27,292/- is asserted, the answering respondent had issued notices on 29-10-2007 and 14-11-2007 calling upon the petitioner to file objections along with documentary evidence; the petitioner filed objections on 07-11-2007 and 24-11-2007 but failed to produce the relevant records; and the petitioner was again addressed by a notice, dated 13-08-2007 to produce the documents for enabling finalisation of the assessments. The petitioner failed to produce the documents. In the facts and circumstances of the case and in view of the averments made by the learned counsel for the petitioner, the petitioner is granted three days time from the date of receipt of a copy of this order to furnish any documents or material that the petitioner desires, to the 1st respondent. On receipt of any such documents, the 1st respondent shall within a period of ten days thereafter pass orders of assessments for the years 2005-06 to 2007-08 on the basis of the material available on record or on the basis of his best judgment, as the case may be. Accordingly, the writ petition is disposed of at the stage of admission. There shall be no order as to costs. ____________________ GODA RAGHURAM, J __________________ SANJAY KUMAR, J Date: 26-12-2008 Note: Issue C.C. in three days (B/o) Prv ..... REGISTRAR // TRUE COPY // SECTION OFFICER To 1.2CCs to 2.2CD copies Form-NIC-OGS/WP{BMR}