THE HON’BLE SRI JUSTICE GODA RAGHURAM AND THE HON’BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION Nos. 22973, 22974 and 22968 of 2009 DATE: 19-1-2010 W.P.No.22973 of 2009 Between: M/s Sheetal Refineries Private Limited ….. Petitioner And Commercial Tax Officer, Hyderabad … Respondent THE HON’BLE SRI JUSTICE GODA RAGHURAM AND THE HON’BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION Nos. 22973, 22974 and 22968 of 2009 Common order: (Per: The Hon’ble Sri Justice Goda Raghuram) These writ petitions are by the same dealer assailing the orders of assessment passed by the respondent for the assessment years 2006-2007, 2007-2008 and 2008-2009, all dated 01.10.2009. The petitioner is a company registered under the Companies Act and a dealer on the rolls of the respondent. Regional Vigilance & Enforcement Officers visited the business premises of the petitioner and conducted an audit, seized the entire material relatable to the transactions involved, returned the documents pertaining to about 762 dealers but have withheld documents pertaining to 38 dealers with whom the petitioner had entered into business transactions. The respondent issued a show cause notice stating that the dealers being registered dealers were not dealers in oil and that the bills issued by the said dealers were fraudulent and consequently input tax credit cannot be allowed. In response the petitioner stated on 01.09.2009 that as all the relevant books of accounts and files were seized and taken away by the audit party for verification, it was unable to file objections. By a further letter dated 02.09.2009, the respondent was informed that the petitioner was approaching the enforcement wing for return of the records relating to the transactions in question and sought ninety days time to file a reply after receiving the records from the Vigilance department. When the petitioner enquired with the Additional Superintendent of Police, Regional Enforcement Wing, it was informed by letter dated 05.09.2009 that in respect of 38 local registered dealers (which is the issue in the writ petitions herein) the relevant documents were passed on to the respondent herein and the petitioner should approach the respondent for obtaining the copies of the documents relatable to the transactions with the 38 dealers in question. The respondent thereafter issued a notice calling upon the petitioner to appear and produce the documents before him on 24.09.2009. This letter was in response to an earlier letter of the petitioner dated 02.09.2009 seeking a proper opportunity of hearing. On 24.09.2009, the petitioner reiterated that it was not in a position to file a reply since the records were neither made available to the petitioner by the Enforcement department nor by the respondent. Without providing sufficient opportunity or furnishing the relevant documents required by the petitioner, the impugned orders of assessment are passed is the grievance. It is fairly stated by Sri Krishna Koundinya, the learned Special Government Pleader for Commercial Taxes that the respondent would furnish to the petitioner copies of the purchase bills of sunflower oil along with the connected way bills pertaining to the 38 local dealers that were received by the respondent from the Enforcement Department, within one week from the date receipt of a copy of this order on the petitioner bearing the cost involved for the supply of the documents. As the impugned orders of assessment pertaining to the assessment years 2006-07, 2007-08 and 2008-09 were passed without a reasonable opportunity to the petitioner to file its objections after perusing the relevant documents relied upon in the orders of assessment, these orders of assessment are unsustainable and are accordingly quashed. The matters are remanded to the respondent for passing fresh orders of assessment and the respondent may treat the impugned orders of assessment as show cause notices proposing the assessments as contained therein. Within four weeks from the date of receipt of the documents to be furnished by the respondent, as directed herein, the petitioner shall submit its response to the proposals for assessment. The respondent shall thereupon proceed to pass orders of assessment after following the due process of law. The writ petitions are allowed as above after hearing Sri S.R. Ashok, Learned Senior Counsel appearing for Sri S. Chakrapani, Learned Counsel for the petitioners and Sri Krishna Koundinya, Learned Special Government Pleader for Commercial Taxes. There shall be no order as to costs. ___________________________ JUSTICE GODA RAGHURAM Dated: 19-1-2010 ________________________________ JUSTICE RAMESH RANGANATHAN ASP/MRKR