IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) MONDAY, THE FIRST DAY OF SEPTEMBER TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MRS JUSTICE T.MEENA KUMARI and THE HON'BLE MR JUSTICE RAMESH RANGANATHAN WRIT PETITION NO : 14893 of 2008 Between: M/s. Lakshmi Priya Chillies Traders, Eluru Bazar Guntur, Rep by its Partner B. Mahendra Kumar ..... PETITIONER AND The Commercial Tax Officer, Eluru Bazar Circle, Guntur. .....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, order or direction more particularly in the nature of Mandamus declaring that the action of the respondent in passing the impugned order of Assessment of Value Added Tax in Form VAT 305, dated 18-3-2008 in TIN No. 28300113254, for the Tax period 1st April, 2005 to 31st March, 2006, as illegal, contrary to the provisions of the AP Value Added Tax Act, 2005 and the Rules made thereunder and violative of the principles of natural justice and consequently set aside the same and pass such other order or orders. Counsel for the Petitioner: MR.G.NARENDRA CHETTY Counsel for the Respondents: GP FOR COMMERCIAL TAX The Court made the following : THE HON’BLE SMT JUSTICE T. MEENA KUMARI AND THE HON’BLE SRI JUSTICE RAMESH RANGANATHAN W.P.NO. 14893 OF 2008 ORDER: (Per Smt. T. Meena Kumari, J) Heard learned counsel for the parties. This writ petition is ﬁled seeking a writ of mandamus declaring the action of the respondent in passing the order of Assessment of Value Added Tax in Form VAT 305, dated 18-3-2008 in TIN No. 28300113254, for the tax period 1st April, 2005 to 31st March, 2006, as illegal, contrary to the provisions of the AP Value Added Tax Act, 2005 and the Rules made thereunder and violative of the principles of natural justice and consequently set aside the same. The petitioner is a registered dealer under the A.P. Value Added Tax Act, 2005, on the rolls of the respondent and was doing business of trading in chillies. The respondent issued a notice of Assessment of Value Added Tax in Form 305 A, dated 4.2.2008 proposing to disallow the input tax credit of Rs.2,26,864/- relying on Clause (b) of Sub-rule (5) of Rule 20 of the A.P. Value Added Tax Rules, 2005. The petitioner sought one month’s time to ﬁle his objections. But without aﬀording any opportunity to the petitioner, the respondent passed the impugned order on 18.3.2008. Counter-aﬃdavit has been ﬁled stating that against the impugned order the petitioner has got an eﬀective remedy of appeal. The petitioner ﬁled a letter on 16.2.2008 requesting one month’s time for ﬁling objections, and even though the time sought for by the petitioner had lapsed by 15.3.2008, but he has neither ﬁled any objections nor sought further time. Therefore the respondent passed the impugned order. Since there is an eﬀective alternative remedy of appeal against the impugned order, this writ petition is not maintainable. Therefore, the petitioner can work out his remedies available to him in law against the impugned order within six weeks from today and he can as well take his objections to the impugned order, and in the meanwhile, the respondent shall not take coercive steps for recovery of the disputed tax subject to payment of one fourth of the disputed tax by the petitioner. Any amount paid earlier shall be given credit to. With the above observation, the writ petition is dismissed. No order as to costs. ___________________ T. MEENA KUMARI, J _________________________ RAMESH RANGANATHAN, J Dt.1.9.2008 NB: CC of order be furnished in ten days. /BO/ KR ..... REGISTRAR // TRUE COPY // SECTION OFFICER To 1. The Commercial Tax Officer, Eluru Bazar Circle, Guntur. 2. 2 CCs to GP for Commercial Tax 3. 2 CD copies Form-NIC-OGS/WP{RLD}