IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) FRIDAY, THE TWENTIETH DAY OF JUNE TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MR JUSTICE B.PRAKASH RAO and THE HON'BLE MR JUSTICE C.Y.SOMAYAJULU WRIT PETITION NO : 6988 and 7026 of 2008 WRIT PETITION NO : 6988 of 2008 Between: M/s. Navayuga Exports Limited, VI/1, Dhruvatara Apartments, Somajiguda, Hyderabad, Rep. by its Director, Mr. C. Visveswara rao. ..... PETITIONER AND 1 The Commercial Tax Officer, Somajiguda Circle, Hyderabad. 2 The Commircial Tax Officer, Dwaraka Nagar Circle, Visakhapatnam. .....RESPONDENT(S) 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 to issue a Writ of Certiorari, call for the records related to the order in Assessment No.1/2214/2004-05 ( CST ), dated 22.2.2008 passed by the 1st Respondent herein and quash the same, and pass such Counsel for the Petitioner:MR.A.SARVESWAR RAO Counsel for the Respondent No.: GP FOR COMMERCIAL TAX The Court made the following : THE HON’BLE SRI JUSTICE B.PRAKASH RAO AND THE HON’BLE SRI JUSTICE C.Y. SOMAYAJULU W.P. Nos. 6988 and 7026 of 2008 COMMON ORDER : ( Per BPR,J) Since the point raised in these two matters is similar, they are being disposed of together by this common order. Learned Counsel for petitioner submitted that the only ground urged in this writ petition is to the effect that though the show cause issued and time prescribed therein was not over, the respondents in a post haste manner passed the impugned orders, without giving opportunity to the petitioner to submit his explanation. The brief facts of the case, is that in the show cause notice dated 14.2.2008 was received by the petitioner on 18.2.2008 and since the time for submission of explanation is due to expire on 25.2.2008, the petitioner sought one week time to file objections and accordingly filed objections on 1.3.2008. However, the petitioner was served with assessment order dated 22.2.2008 on 3.3.2008. It is thus clear that the explanation submitted by the petitioner remained unconsidered and the respondents without waiting for expiry of one week time granted to petitioner for submission of explanation, has passed the impugned order, which is against the basic principles of natural justice. Heard the learned counsel for petitioner and learned Special Standing Counsel for Commercial Taxes. Having regard to the facts and circumstances of the case, the impugned orders dated 22.2.2008 are hereby set aside and the respondents are directed to consider the explanation offered by the petitioner and pass appropriate orders afresh on merits and in accordance with law, expeditiously. To avoid further delay in the matter, the petitioner is directed to appear before the respondents on 30.6.2008. Accordingly, the writ petitions are disposed of. No costs. _______________ B.PRAKASH RAO,J ________________ C.Y.SOMAYAJULU,J DATE: 20.6.2008 Note: Issue copy in 3 days B/o Tvk THE HON’BLE SRI JUSTICE B.PRAKASH RAO AND THE HON’BLE SRI JUSTICE C.Y. SOMAYAJULU W.P. Nos. 6988 and 7026 of 2008 Date: 20.6.2008