Telangana High CourtM/S Beumer India Private Limited vs State Of Telangana And 2 Others on 28 August, 2020Author:M.S.Ramachandra RaoBench:M.S.Ramachandra RaoTHE HONOURABLE SRI JUSTICE M.S.RAMACHANDRA RAO\n                         AND\n     THE HONOURABLE SRI JUSTICE T. AMARNATH GOUD\n\n                    Writ Petition No.13391 of 2020\nORDER :(per Hon'ble Sri Justice M.S.Ramachandra Rao)\n\n       This Writ Petition has been filed by the petitioner challenging\n\nthe order in A.O.No.37641 dt.27.03.2020 passed by the 2nd respondent\n\nseeking to levy tax to the tune of Rs.2,50,08,305/- under the\n\nprovisions of theC.S.T. Act, 1956on the petitioner for the period\n\nApril, 2015 to March, 2016.2.     It is the contention of the petitioner that the 2nd respondent had\n\nerroneously taken the turnover of the petitioner as Rs.17,24,71,070/-\n\ninstead of Rs.8,62,35,535/-.3.     The petitioner contends that the when the 2nd respondent issued\n\nthe show-cause notice on 04.06.2019 to the petitioner, the petitioner\n\nfiled a response on 18.06.2019 disputing the same and pointing out\n\nthat the mention of the gross turnover of Rs.17,24,71,070/- as stated in\n\nthe show-cause notice was erroneous.4.     The petitioner also contended that in the personal hearing\n\nprovided by the 2nd respondent on 25.06.2019, the petitioner pointed\n\nout that there were only two components, i.e., (i) Transit Sales of\n\nRs.4,57,70,765/-; and (ii) High Sea sales of Rs.4,04,64,770/-; and that\n\nwhile assessing the tax, the turnover should be taken as\n\nRs.8,62,35,535/- only instead of Rs.17,24,71,070/-.5.     The counsel for petitioner contended that the impugned order\n\nwas passed totally in a mechanical manner without considering the\n                                     ::2::                   MSR,J & TA,J\n                                                           wp_13391_2020\n\n\nstatutory returns filed by the petitioner from time to time and the\n\nsubmissions / documents submitted by the petitioner.6.     Sri M. Govind Reddy, learned Special Counsel for Commercial\n\nTaxes, appearing for respondents, states on instructions that the matter\n\nbe remitted to the 2nd respondent for fresh consideration since there\n\ncould be a genuine mistake committed by the 2nd respondent while\n\npassing the impugned order.7.     In this view of the matter, the Writ Petition is allowed. The\n\nimpugned Assessment Order A.O.No.37461 dt.27.03.2020 passed by\n\nthe 2nd respondent is set aside; the matter is remitted to the 2nd\n\nrespondent for fresh consideration; the 2nd respondent shall again\n\nprovide a personal hearing to the petitioner and then pass a reasoned\n\norder in accordance with law and communicate it to the petitioner.8.     Accordingly, the Writ Petition is allowed as above. No order as\n\nto costs.9.     As a sequel, miscellaneous petitions pending if any in this Writ\n\nPetition, shall stand closed.__________________________________\n                                JUSTICE M.S.RAMACHANDRA RAO\n\n\n                                     _____________________________\n                                     JUSTICE T. AMARNATH GOUD\nDate:28.08.2020\nNdr