Andhra Pradesh High Court - Amravati
M/S. Shriram Transport Finance ... vs The State Andhra Pradesh, on 18 November, 2019
Author: C.Praveen Kumar
Bench: C.Praveen Kumar, J. Uma Devi
THE HONOURABLE SRI JUSTICE C.PRAVEEN KUMAR
AND
THE HONOURABLE MS JUSTICE J.UMA DEVI
WRIT PETITION No.18343 of 2019
ORDER:- (Per Hon'ble Sri Justice C.Praveen Kumar) Heard the learned counsel for the petitioner and the learned Government Pleader for Commercial Taxes appearing for the respondents, and with their consent, the writ petition is disposed of at the admission stage.
2. The present Writ Petition came to be filed under Article 226 of the Constitution of India seeking issuance of writ of Certiorari to call for the records from respondent No.2 pertaining to the order, dated 28.09.2019, made in ADC Order No.4549/04.10.2019, S.No.196/2016-17, confirming the order, dated 26.03.2019, made in TP No.31609151226907, by respondent No.3 against the petitioner company, as illegal, arbitrary and violative of principles of natural justice, and set aside the same.
3. As seen from the record, an order came to be passed by respondent No.3 on 26.03.2019, directing the petitioner to pay an amount of Rs.18,89,235/- (Rs.6,29,745/- towards tax and Rs.12,59,490/- towards penalty), as the person in charge of the vehicle bearing No.AP03TA0985 obtained transit pass bearing No.31609151226907, dated 15.09.2016, at Integrated Check Post, Bheemunivaripalem for transporting goods i.e., Dyes and Chemicals valued Rs.1,14,49,907/- from Anchorage Shipping, Tamilnadu, Optimus Drugs (P) Ltd, Telangana TIN : 36078919924; that the transit pass has to be surrendered at Border Check Post, 2 CPK, J & JUD, J W.P.No.18343 of 2019 Pondugala on or before 18.09.2016 but the driver or person in-charge of the vehicle failed to do so; that as the transporter - YSR Road Carriers (P) Ltd obtained the transit pass with an mala fide intention and the goods were sold in the state of Andhra Pradesh, it was presumed that the entire operation was done by the transporter and the owner of the goods vehicle, the petitioner herein. Assailing the same, the petitioner filed an appeal before respondent No.2 and the same was rejected on 28.09.2019. Challenging the same, the present writ petition came to be filed.
4. The case of the petitioner herein is that the finding of the primary authority that the writ petitioner has not filed any objections is incorrect for the reason that no notice was served prior to the passing of order as their office was shifted from D.No.48, 2nd Floor, Suma Complex, Opposite : Judge Bungalow, Patel Road, Madanapalle to D.No.3-145-B21, Prasanthi Nagar, II Cross, Upstairs, Sai Meghana Silk Palace, Kadiri Road, Madanapalle, Chittoor District. In view of the above, it is stated that the petitioner could not file its objections within the time stipulated. Challenging the same, the petitioner herein filed an appeal before respondent No.2 but the same was rejected as there was no explanation before the primary authority.
5. It is specifically pleaded by the learned counsel for the petitioner that this is a fit case to remand the matter back to the primary authority i.e., respondent No.3 as no opportunity was given to the petitioner to file its objections. The same is opposed by the learned Government Pleader appearing for the respondents.
3 CPK, J & JUD, J W.P.No.18343 of 2019
6. Considering the facts and circumstances of the case and taking into consideration of the fact that the notice issued was not served on the petitioner due to change in office address, which fact is not seriously disputed by the learned Government Pleader appearing for the respondents, the order, dated 26.03.2019, of respondent No.3 and the order, dated 28.09.2019, of respondent No.2 are set aside and the matter is remanded back to the primary authority i.e., respondent No.3 to proceed in accordance with law after hearing all the concerned within a period of four (4) weeks from the date of receipt of a copy of this order.
7. Accordingly, the Writ Petition is allowed and remanded. There shall be no order as to costs.
Miscellaneous petitions pending, if any, in this Writ Petition shall stand closed.
_______________________________ JUSTICE C.PRAVEEN KUMAR ______________________ JUSTICE J.UMA DEVI Date : 18.11.2019 AMD 4 CPK, J & JUD, J W.P.No.18343 of 2019 19 THE HONOURABLE SRI JUSTICE C.PRAVEEN KUMAR AND THE HONOURABLE MS JUSTICE J.UMA DEVI WRIT PETITION No.18343 of 2019 Date : 18.11.2019 AMD