ORDER :

VENKATA JYOTHIRMAI PRATAPA, J.

This writ petition is filed under Article 226 of the Constitution of India seeking the following relief:

“to issue a Writ or Order more in the nature of Mandamus declaring the action of the 1st respondent in passing the rejection orders dated 31.01.2020 rejecting the restoration application dated 04.08.2018 filed by the petitioner for the Assessment Year 2008-09 under CST Act, 1956, without granting sufficient opportunity of being heard and more particularly, when the defects raised in A.R.No.162/2016 was rectified by the petitioner, as arbitrary, contrary and in violation of principles of natural justice and Rule of Law and consequently to set aside the rejection orders of the 1st respondent, dated 31.01.2020 as null and void.”

2. Heard submissions made by Sri ShaikJeelaniBasha, learned counsel for the Writ Petitioner and the learned Government Pleader for Commercial Tax. At the stage of admission, as consented by the learned counsel on both sides, this Court made the following Order.

3. The petitioner is a partnership firm engaged in the business of Cotton and Cotton Seed during tax period 2008-09 and he is dealer on the rolls of the 3rd respond