ORDER (per Hon'ble SP,J) Ms v. Uma Devi

M/s Neeraj Pipes Private Limited, Sy.No.507, RedlVOallY village, Chegunta It4andal, Ivfeddk District, Rep. by its Director Mr. Pankaj Agarwal S/o: late Shyam Sunder Agaruval ...PETITIONER AND 1 2 3 4 The Commercial Tax Officer, Rajend ranagar-ll Circle, Saroornagar Division, Hyderabad The Deputy Commercial Tax Officer, Rajend ra nagar-ll Circle, Saroornagar Division, Hyderabad The Assistant Commissioner (ST), Rajendranagar-l I Circle, Saroornagar Division, Hyderabad The State of Telangana, rep. by its Principal Secretary, Department of Taxes, Secretariat, Hyderabad, TG ...RESPONDENTS Petition under Article 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a writ or direction particularly one in the nature of Writ of Mandamus to declare (i) the Arrears Notice vide TIN- 281 1 0188403' dated 04.10.2024 issued by the Respondent No.3, which was served by hand on the petitioner on 08.1 1.2024, and (ii) The Notice of Attachment issued in Form No 5 u/Sec. 27 of A.P. VAT Act, 2005, dated 08.11.2024 issued by the Respondent No.2, which was posted to the petitioner on 18.1 1.2024 without furnishing the calculations/ assessment order to know the petitioner as to how the respondents arrived at the aileged figure of arrears of VAT Tax Due of Rs. 5,59,58,758-00 for theTaxperiod2o01.2002CST,2003-2004CST,2005.2006VAT,2009-2010VAT and 2010-201 1 VAT, as year-wise detailed in the notices and keeping the petitioner in dark without knowing the method/calculation of the alleged arrears of Tax, as illegal, arbitrary, prejudice, contrary to Principles of Natural Justice, in contravention of the provisions of A.P. VAT Act 2005, and violation of A(icles 14, 16 and 21 of the Constitution of lndia and consequently set aside the same' lA NO: 1 OF 2024 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High court may be pleased to suspend the impugned Arrears Notice vide TIN- 28110188403, dated 04.10.2024 issued by the Respondent No.3, which was served on the petitioner on 08.11.2024, and the Notice of Attachment issued in Fgrm No.S u/Sec. 27 of A.P. VAT Act, 2005, dated 08.11.2024 issued by the Respondent No2, which was served to the petitioner on 1 8.1 1 .2024 and direct the respondents to furnish the basesi ca lculations basing on which the respondents have arrived at a conclusion that the petitioner is in due of csTi VAT of Rs. 5,59,58,758-00 for the Tax period 2001-2002 csT, 2003-2004 CST, 2005-2006 vAT, 2009-2010 VAT & 2010-2011 VAT, as year-wise detailed in the notices and to give an opportunity of fair and effective personal hearing to the petitioner before coming to any conclusions as to the dues of Tax from the petitioner and before taking any coercive action' IA NO: 2 OF 2024 Petition under Section '151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High court may be pleased to direct the Respondent Nos- 1 to 3 to furnish the calculations/ assessment order basing on which the respondents have arrived at to the conclusion that the petitioner is in due of VAT Tax of Rs. 5,59,58,758-00 and to furnish an opportunity of personal hearing before taking any coercive action. Counsel for the Petitioner: SMT. V. UMA DEVI Counsel for the Respondents: SRI SWAROOP OORILLA, SPECIAL GOVT PLEADER FOR STATE TAX The Court made the following: ORDER I THE HONOURABLE SRI JUSTICE SUJOY PAUL AND THE HON'BLE DT. JUSTICE G. RADHA RANI WRIT PETITION No.37188 of 2o24 ORDER (per Hon'ble SP,J) Ms. V. Uma Devi, learned counsel for the petitioner and Sri Swaroop Oorilla, learned Special Government Pleader for State Tax, for the respondents. '2 With the consent finally heard

3. During the course of hearing, learned counsel for the parties, fairly submitted that impugned arrear notice and personal hearing notice were issued on O4.1O.2O24 and O8.1I.2O24 respectively. By personal hearing notice issued on O8. 11.2024 (Annexure-P5), the petitioner was directed to attend the personal hearing on 18. 11.2024. However, before that, by way of notice issued orr 08.11.2024 (Annexure-P7), the petitioner's propert5z was directed to be attached. Learned counsel for the parties, during the course of hearing, fairly admitted that this attachment notice dated

08.11.2024, which was passed before the date of personal hearing, may be set aside and matter may be remanded to the competent/Proper Offrcer to take a fresh decision in accordance with law. The petitioner agreed to appear before the said ofhcer on

09.ot.2025. i 2

4. In view of consensus arrived at, the impugned notice dated Oa.lt.2}24 (Annexure-P7) is set aside. The petitioner shal1 appear before the authority who has issued the notice (Annexure-P5) dated

08.11.2024 onO9.OI.2O25 at 11:0O A.M. The said authority, after hearing the petitioner, shall take a fresh decision in accordance with law. The personal hearing shall be given to the petitioner for the purpose for which notice dated 08.11.2024 was issued. It is made clear that no fresh notice will be required to be issued to the petitioner arld date fixed today shall be treated to be a notice to the petitioner. 5 Accordingly, the Writ Petition is disposed of without expressing any opinion on the merits of the case. No costs Interlocutory applications, if any pending, shall also stand closed' //TRUE COPY/I sD/' T' TIRUMALA DEVI asstsraurrnEGlSTRAR - \ sr'crtox oFFlcER To, , h^:^^r.^^-^ar-ll c.irclc Saroornaqar Divlslon. 1. The Commerclal lax officer, Ra,iendranagar.ll Circle, Saroornagar Divisio , Til3"J3Btt, commercial rax officer' Rajendranagar-ll circle' saroornagar -' Divisiori, HVderabad 3. The Assistant coniirissloner (ST),, Raiendranagar-ll circle, Saroornagar . ?i:'l",i"TJi,T3::$"" gepartment of raxes' rhe state of reransana' 5 &;606'^s,irt vl'rii'a oevi' Advocate-[otUfiluo", 6. il; d6 io sti S*ttoop oorilla' Special Govt' Secretariat, Hyderabad' I G for state Tax Advocate toPUCl Two CD CoPies 7 TJ GJP tJ HIGH COURT DATED:0310112025 ORDER WP.No.37188 of 2024 R THE ST4 ( c O 0 I JAt{ 20ffi 6( a I PATCH EO DISPOISNG OF THE WRIT PETITION WITHOUT COSTS I