Goda Raghuram, J.

Heard Sri Venkat Raman, Senior Advocate, instructed by Mr. R.Raghunandan, learned counsel for the petitioners (in W.P.Nos.31462 & 31482 of 2011); Mr. S.Dwarakanath, the learned counsel for the petitioner in W.P.No. 8205/11; and Sri P. Balaji Varma, the learned Special Standing Counsel for the Commercial Taxes Department – respondents.

W.P.Nos. 31462/11 and 31482/11 question orders dated 07-10-2011of the Appellate Deputy Commissioner confirming penalty orders dated 14.10.2009 and 5.10.2009 passed by the 1st respondent (The Commercial Tax Officer, Begumpet Circle, Hyderabad), for assessment years 2009-10 and 2008-09, respectively. These writ petitions are by M/s Indus Towers Ltd. W.P.No. 8205/12 by M/s TVS Interconnected Systems Ltd., assails the order of the 1st respondent (the Asst. Commercial Tax Officer, Srinagar Colony Circle, Hyderabad), dated 29.2.2012 imposing penalty for assessment years 2006-07 to 2009-10. There is no appellate order in this writ petition. The impugned orders impose penalty under the Central Sales Tax Act, 1956 (the ‘CST Act’).

The relevant facts are not in dispute and as the writ petitions present a challenge to orders of penal