M/s Neelima Constructions, West Maredpally, Secunderabad v. The Government of India, Ministry of Finance[1] and S. Lalaiah & Co & Anr.

(Per GR, J) Heard the learned counsel for the petitioner and the learned Special Standing Counsel for the respondents. In this writ petition directed against the order of assessment dated 30-1-2009 under the AP VAT Act, 2005, in respect of the assessment year 2006-07, the grievance is that the order of assessment has been passed without according personal hearing to the assessee, though he had requested for such personal hearing. There is no dispute on this aspect. In view of the judgments of this Court in Tirumala Milk Products Ltd., Kadiveda v. The Government of India, Ministry of Finance and another[1] and S. Lalaiah & Co. v. The Deputy Commissioner (CT), Saroornagar Division, Nampally, Hyderabad and another[2] when a request is made for personal hearing, the authorities are required to afford personal hearing to the assessee. In the light of the principle declared, the writ petition is allowed. The order of assessment passed by the respondents dated 30-1-2009 is set aside and the matter remanded to the respondents for a de novo assessment after according an opportunity of personal hearing to the petitioner. No costs. 7th August, 2009 _________________________ GODA RAGHURAM, J __________________________________ RAMESH RANGANATHAN, J [1] 41 (2005) APSTJ 6 [2] 45 (2007) APSTJ 116