Ramesh Ranganathan, J.

The relief sought in W.P. No.17911 of 2015 is to declare the assessment order dated 22.05.2015, issued by the 2nd respondent for the tax period 2011-12, and the notice for penalty in Form VAT 203A dated 22.05.2015, as illegal, unlawful and contrary to the provisions of the Andhra Pradesh VAT Act, 2005 (now called the Telangana Value Added Tax Act - for short “the Act”). The relief sought in W.P. No.17932 of 2015 is to declare the assessment order dated 16.05.2015, issued by the 2nd respondent for the tax period 2012-13, and the notice for penalty in Form VAT 203-A dated 26.05.2015, as illegal, unlawful, contrary to the provisions of the Act, and without jurisdiction.

The petitioner, a registered dealer under the Act with its registered office at Hyderabad, is engaged in the business of undertaking works contracts. In their monthly returns from the year 2009-10 onwards, including during the tax periods 01.04.2011 to 31.03.2012 and 01.04.2012 to 31.03.2013, the petitioner claims to have reported their turnover on receipt basis, and to have paid VAT thereon. It is their case that, while filing their VAT returns, they have consistently followed the practice