IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY, THE SEVENTTEETH DAY OF FEBRUARY TWO THOUSAND AND TEN PRESENT THE HON'BLE SRI JUSTICE V. ESWARAIAH AND THE HON'BLE SRI JUSTICE VILAS V. AFZULPURKAR WRIT PETITION Nos: 10641, 10637, 10633, 10638, 10640, 10634, 10636, 10642, 10643, 10639, 10644, 10632, 10635, 10655, 10650, 10656, 10648, 10654, 10645, 10651, 10647, 10657, 10646, 10649, 10653, 10652 and 11322 of 2009 BETWEEN M/s. Sujana Metal Products Limited and others. ... PETITIONERS AND Commercial Tax Officer, Vengalrao Nagar Circle, Panjagutta Division and others. ...RESPONDENTS Counsel for the Petitioners: MR. S.R. ASHOK, Senior Counsel For MR. A. SUDERSHAN REDDY MR. G. MADHUSUDHAN REDDY Counsel for the Respondents: GP FOR COMMERCIAL TAX GP FOR REVENUE The Court made the following order: COMMON ORDER: (per Hon’ble Sri Justice Vilas V. Afzulpurkar) All these writ petitions arise under the Andhra Pradesh Value Added Tax Act, 1005 (for short ‘the APVAT Act’) and the petitioners question the show cause notices issued for the assessment year 2006-2007 and 2007- 2008. The said show cause notices are issued proposing to disallow the Input Tax Credit (ITC) on the ground that the asseessees have failed to provide the proof of payment of tax by the first dealer. The facts, circumstances and contentions raised herein are similar to the batch of cases under the Andhra Pradesh General Sales Tax Act in WP.No.4801 of 2009 ant batch disposed of on 29.01.2010 by a separate order, as well as the batch of cases arising under the APVAT Act in WP.No.10043 of 2009 and batch also separately dealt with and disposed of on 16.02.2010. 2. In the light of the contentions raised and the orders passed in the two batches referred to above, the respondents are directed to give opportunity to the petitioners to file detailed objections and to identify and establish the first dealer and produce such other additional material as they deem appropriate to enable the assessing authority to consider all such additional material and then pass appropriate orders thereon. The show cause notices, therefore, shall stand relegated to the assessing authority for taking a decision on each of the cases in the light of the objections and additional material that would be produced by the individual petitioners/assessees before the respective assessing authorities and pass appropriate orders thereafter in accordance with law. The writ petitions, therefore, shall stand disposed of with a direction to the respondents to permit the petitioners to file objections together with documents and the assessing authority shall also afford an opportunity to the petitioners/assessees to establish the first seller and that he had paid VAT and pass appropriate orders on the basis of the objections and the documents filed by the petitioners as directed above. The assessing authority shall bear in mind the principles and directions given by us in WP.No.4801 of 2009 and batch dated 29.01.2010 and WP.No.10043 of 2009 and batch dated 16.02.2010. There shall be no order as to costs. ______________ V. ESWARAIAH, J _____________________ VILAS V. AFZULPURKAR, J February 17, 2010 DSK