THE HON'BLE SRI JUSTICE GODA RAGHURAM AND THE HON’BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION No.533 OF 2010 Date: 02.02.2010 Between: M/s. ABB Limited. … Petitioner and The Deputy Commissioner (CT), Abids Division, Hyderabad and another. … Respondents. THE HON'BLE SRI JUSTICE GODA RAGHURAM AND THE HON’BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION No.533 OF 2010 ORDER: (Per Hon’ble Sri Justice Goda Raghuram) The revisional order dated 27.11.2009 passed by the 1st respondent is assailed in this writ petition substantially on the ground that despite the 1st respondent earlier by an endorsement dated 13.02.2009 deferring the revision of assessment for the year 2003-2004 under the APGST Act, 1956 till the disposal of T.A. No.302/2000 by the STAT which pertains to the assessment year 1994-1995 remanded to the STAT by this Court. The 1st respondent nevertheless passed the impugned revisional order in purported exercise of the power under Section 20(2) of the APGST Act, 1957 even while T.A. No.302 of 2000 was pending disposal by the STAT and without putting the petitioner on notice that the revision would be taken up even during the pendency of T.A. No.302 of 2000 before the STAT, is the grievance herein. Since we find the revisional order passed by the 1st respondent unsustainable on the ground of violation of principles of natural justice, we do not propose to record or deal with the other contentions urged by the petitioner, on the merits of the order passed by the 1st respondent. Sri A.V. Krishnakoundinya, learned Special Government Pleader for Commercial Taxes on obtaining instructions states that the impugned order dated 27.11.2009 passed by the 1st respondent cannot be sustained as it is in violation of principles of natural justice and fairly states that the petitioner ought to have been put on notice before the 1st respondent had taken up the revision despite his endorsement dated 13.02.2009, and admits this was not done. For the aforesaid reason, the order impugned is quashed. It is, however, open to the 1st respondent to proceed with the revision of the assessment in exercise of the powers under Section 20(2) of the APGST Act, 1957, after due and reasonable opportunity to the petitioner. The writ petition is allowed. However, in the circumstances, without costs. ______________________ GODA RAGHURAM,J Date: 02.02.2010 ____________________________ RAMESH RANGANATHAN,J MRKR/ASP