THE HON’BLE SRI JUSTICE V.V.S.RAO AND THE HON’BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITIN No.27537 OF 2010 ORDER: (Per Hon’ble Sri Justice V.V.S.Rao) The petitioner is a dealer registered under the provisions of Andhra Pradesh Value Added Tax Act, 2005 (hereinafter referred to as ‘the VAT Act) on the rolls of the respondent . For the year 2009-10, the petitioner’s turnover was assessed by an order dated 12.10.2010 demanding Rs.36,01,212/- . Subsequently, penalty proceedings under Section 53 were initiated. A notice in Form VAT 203 A dated 12.10.2010 was issued to the petitioner requiring him to file reply within ten days. It is the case of the petitioner that he received the same on 13.10.2010 and sent a reply on 22.10.2010 which was received by the respondent on 23.10.2010. On 26.10.2010 the respondent passed/issued notification in Form VAT 203 dated 26.10.2010 levying penalty of Rs.36,01,212/- being hundred percent penalty under Section 53(3) of the VAT Act. This is assailed in this writ petition. Senior counsel for the writ petitioner submits that, though the reply dated 22.10.2010 sent by the petitioner was received by the respondent on 23.10.2010, the same was not considered and the respondent proceeded on the wrong assumption that no reply was sent by the petitioner. He has relied on the acknowledgement which bears the date as 23.10.2010. The factual background, and the factum of receiving the objections/reply on 23.10.2010, is not seriously disputed. In that view of the matter, the impugned penalty is unsustainable. We, accordingly, set aside the same and remand the matter to the respondent with a direction to consider the reply/objections dated 22.10.2010 filed by the petitioner, and pass appropriate orders in accordance with law. This exercise shall be completed within a period of two weeks from the date of receipt of a copy of this order. The writ petition stands disposed of accordingly. No costs. _____________ V.V.S.RAO, J ___________________________ RAMESH RANGANATHAN, J 18.01.2011 asp