IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) THURSDAY, THE SEVENTEENTH DAY OF JULY TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MRS JUSTICE T.MEENA KUMARI and THE HON'BLE MR JUSTICE RAMESH RANGANATHAN WRIT PETITION NO : 13666 of 2008 Between: M/s.Sri Raja Rajeshwari Enterprises, Chennoor , Mancherial Mandal, Adilabad District, rep.by its Proprietor Mr.J.Ramesh Babu ..... PETITIONER AND The Commercial Tax officer, Mancherial Adilabad District .....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 one in the nature of writ of mandamus declaring the action of the respondent in passing the impugned assessment order dated 27.3.2007 served on the petitioner on 29.5.2008 for the assessment year 2003-04 (wrongly mentioned as 2004-05) under the CST Act as illegal, arbitrary, high handed without authority of law and jurisdiction and to set aside same. Counsel for the Petitioner:MR.BHASKAR REDDY VEMIREDDY Counsel for the Respondents.: SPL. STANDING COUNSEL FOR COMMERCIAL TAX The Court made the following : THE HON'BLE MRS JUSTICE T.MEENA KUMARI and THE HON'BLE MR JUSTICE RAMESH RANGANATHAN WRIT PETITION NO : 13666 of 2008 ORDER: (Per Hon’ble Smt. Justice T. Meena Kumari) This writ petition is filed by the petitioner seeking to declare the action of the respondent in passing the impugned assessment order dated 27.03.2007 for the assessment year 2003-2004 under the CST Act, as illegal and arbitrary and to set aside the same. Heard the learned Counsel for the petitioner as well as the learned Standing Counsel appearing for the respondent and perused the material available on record. The learned Counsel for the petitioner vehemently argued that the respondent did not issue any show cause notice before passing the impugned order. Though a counter-affidavit has been filed on merits, the learned Standing Counsel has fairly conceded that no notice was issued before passing the impugned order. In view of the peculiar facts and circumstances of the case and in view of the submission of both the Counsel that no notice was issued before passing the impugned order, without expressing any opinion on the merits of the case, We feel it just and proper to remand the matter for passing appropriate orders. Accordingly, the matter is remanded to the respondent for passing fresh orders, after issuing notice and giving an opportunity of personal hearing to the petitioner, within a period of three months from the date of receipt of a copy of the order. With the above observation, the writ petition is disposed of. No order as to costs. ________________________ Justice T. Meena Kumari ___________________________ Justice Ramesh Ranganathan Date: 17th July, 2008 Nn. THE HON'BLE MRS JUSTICE T.MEENA KUMARI and THE HON'BLE MR JUSTICE RAMESH RANGANATHAN WRIT PETITION No:13666 OF 2008 (Order delivered by the Hon’ble Smt. Justice T. Meena Kumari) 17/07/2008