2019 (9) TMI 106

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..... xercise afresh. It is not open to the first respondent to pass orders in such a careless manner when the same have adverse civil consequences for the assessee, viz., the petitioner firm - the impugned order of assessment dated 29.04.2019 and the consequential penalty order dated 22.05.2019 are accordingly set aside. Petition allowed. - WRIT PETITION NOs. 13672 and 16147 OF 2019 - - - Dated:- .....

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..... by the Commercial Tax Officer-III, Enforcement Wing, Office of the Commissioner of Commercial Taxes, Hyderabad, the first respondent in these cases. 3. Having heard Ms.J.Sunitha, learned counsel for the petitioner firm, this Court found that there were arithmetical errors in the orders in question and granted interim stay of all further proceedings pursuant to the impugned orders .....

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..... The first respondent shall pass an appropriate order afresh pursuant to the notice of the assessment of value added tax dated 10.04.2019 after giving due opportunity of hearing to the petitioner firm. The amounts deposited by the petitioner firm pursuant to the interim orders passed in these writ petitions shall abide by the fresh assessment that would be undertaken by the first responde .....

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