IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) MONDAY, THE TWENTY FIRST DAY OF APRIL 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.8322 of 2008 Between: M/s. KL Hitch Secure Print Limited, Plot No. 230, Road no.36 Jubilee Hills, Hyderabad-500 033, rep by its Managing Director, Mrs. K. Rama Lakshmi. ...PETITIONER AND The Commercial Tax Officer, Jubilee Hills, Circle, Hyderabad. ...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 a Writ of Certiorari or any other appropriate Writ or order or direction quashing the order of the Respondent in R.C.No.1/1095/2004-05/CST, dated 17.03.2008 for the year 2004-05 under the CST act as illegal, arbitrary and in violation of Principles of natural justice. Counsel for the Petitioner: MR.S.DWARAKANATH Counsel for the Respondent: GP FOR COMMERCIAL TAX The Court made the following: THE HON'BLE MR JUSTICE B.PRAKASH RAO And THE HON'BLE MR JUSTICE C.Y.SOMAYAJULU WRIT PETITION NO.8322 of f2008 ORDER: (Per the Hon’ble Mr Justice B.Prakash Rao) Heard Sri S.Dwarakanath, learned counsel for the petitioner and Sri A.V.Krishna Koundinya, learned Special Government Pleader for Commercial Tax for the respondent. At their request, the Writ Petition itself is taken up for disposal at the admission stage. The petitioner seeks to assail the proceedings of the respondent in R.C.No.1/1095/2004-05/CST dated 17.03.2008 for the year 2004- 05, whereby he sought to revise the assessment in exercise of powers under Section 20 (2) of the APGST Act, 1957. Though several contentions sought to be raised, the main crux on which the petitioner sought to place reliance is to the effect that he had no notice or proper opportunity. The last submission made in regard to failure to provide any opportunity is not seriously disputed. Having regard to the same, without going into the merits, the Writ Petition is allowed. The impugned order dated 17.03.2008 is set aside and the matter is remitted to the respondent for fresh disposal in accordance with law, after giving notice and opportunity to the petitioner. Both the counsel agreed that the matter can be heard by the respondent on 05.05.2008 at 10.30 a.m. and dispose of the same on merits. No costs. _________________ (B.PRAKASH RAO, J) __________________ (C.Y.SOMAYAJULU, J) 21st April 2008 Note: CC by one week B/O RRB