IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) THURSDAY, THE ELEVENTH DAY OF MARCH TWO THOUSAND AND TEN PRESENT THE HON'BLE SMT JUSTICE T.MEENA KUMARI & THE HON'BLE SRI JUSTICE NOOTY RAMAMOHANA RAO WRIT PETITION NO : 4933 of 2010 Between: Vishal Retail Limited, rep., by its Manager Mishant. ..... PETITIONER AND 1 The Commercial Tax Officer, Hyderabad and another. .....RESPONDENTS The Court made the following : THE HON'BLE SMT JUSTICE T.MEENA KUMARI & THE HON'BLE SRI JUSTICE NOOTY RAMAMOHANA RAO WRIT PETITION NO : 4933 of 2010 ORDER: (Per Hon’ble Smt. Justice T. Meena Kumari) This writ petition is filed challenging the proceedings dated 9.2.2010 issued by the 1st respondent. The case of the petitioner is that pursuant to the notice issued by the Commercial Tax Officer on 24.9.2009, it had filed a letter seeking time to produce books of accounts. While so, on 17.11.2009 without any prior intimation, the Commercial Tax Officer visited the premises and instructed to produce books for verification. As the books are not available, the petitioner requested further time so as to verify the eligibility of Input Tax Claim for the assessment period 2005- 06 to 2009-10. But a show cause notice of assessment was issued and on receipt of which, the petitioner again requested some more time to produce concerned records. But, without affording any opportunity to the petitioner the order impugned was passed concluding that the petitioner had not produced documentary evidence or books of accounts. Heard the learned Counsel appearing for the petitioner and the learned Government Pleader for Commercial Tax and perused the material available on record. It is the contention of the learned Counsel for the petitioner that it could not produce the concerned records before the assessing authority and if some more time is granted, it could get all the concerned records and place before the 1st respondent and that the order impugned was passed without affording any opportunity to the petitioner and therefore, the order impugned is liable to be set aside. In the facts and circumstances of the case and in view of the above submission, we feel that the 1st respondent is not justified in passing the order impugned herein and therefore, the order impugned is liable to be set aside. Accordingly, the order impugned herein is set aside and time is granted to the petitioner upto 31st March, 2010 to produce the concerned records before the authorities concerned. On production of such records, the authorities shall pass orders afresh within a period of four weeks thereafter, in accordance with law. Subject to the above direction, the writ petition is disposed of. No order as to costs. __________________________ Justice T. Meena Kumari _____________________________ Justice Nooty Ramamohana Rao Date: 11th March, 2010 nn. THE HON'BLE SMT JUSTICE T.MEENA KUMARI & THE HON'BLE SRI JUSTICE NOOTY RAMAMOHANA RAO WRIT PETITION NO : 4933 of 2010 (Order delivered by the Hon’ble Smt. Justice T. Meena Kumari) 11/03/2010