TMI Blog2020 (7) TMI 229X X X X Extracts X X X X X X X X Extracts X X X X ..... - Unless the petitioner is returned the original C-Declaration Forms by the 2nd respondent, petitioner would not be in a position to explain whether the said C-Declaration Forms were defective in any manner and he cannot get them rectified by his vendors. Denial of such opportunity to the petitioner has caused grave prejudice to the petitioner. The 2nd respondent is directed to return the original C-Declaration Forms to the petitioner within two weeks from the date of receipt of a copy of this order - petition allowed. - WP.No.8887 of 2020 - - - Dated:- 29-6-2020 - HONOURABLE SRI JUSTICE M.S. RAMACHANDRA RAO AND HONOURABLE SRI JUSTICE T.AMARNATH GOUD Petitioner Advocate: S. Krishna Murthy Respondent Advocate: GP For Commerc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the petitioner on 18.03.2020, after 10.03.2020, the date fixed for hearing. 6. Petitioner approached the 2nd respondent and the 2nd respondent directed the petitioner to appear on 23.03.2020. 7. In the meantime, lockdown was announced by the Government of India as well as the State of Telangana in view of COVID pandemic situation and the petitioner could not avail the opportunity of personal hearing on the said date. 8. The 2nd respondent did not adjourn the matter, and instead passed the impugned revisional order on 28.03.2020 on the ground that the petitioner did not avail the personal hearing and raised a demand of ₹ 79,09,708/-. Copy of the said order was served on the petitioner on 16.05.2020. 9. Counsel for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the 2nd respondent ought to have waited till the lockdown is lifted to pass the impugned order dt.28.03.2020. 13. Sri J.Anil Kumar, Special Counsel for Commercial Taxes does not dispute the curfew and lock down imposed on account of COVID-19 pandemic situation during the said period and states on instructions that the matter be remitted back to the 2nd respondent for fresh consideration. 14. Accordingly, the Writ Petition is allowed; the impugned Revision Order in RR. No. R1/114/2019-20 in J.C. Order No. 151 dt. 28.03.2020 for the tax period 2012-13 (CST) is set aside; the 2nd respondent is directed to return the original C-Declaration Forms to the petitioner within two weeks from the date of receipt of a copy of this order; petitione ..... X X X X Extracts X X X X X X X X Extracts X X X X
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