ORDER :

C. PRAVEEN KUMAR, J.

As both the writ petitions are interconnected, the same are disposed of by this common order.

2. Assailing the Assessment Order No.63500, dated 31.03.2017, for the year 2012-13 under the CST Act, passed by the first respondent, as barred by limitation and the same came to be passed without giving any opportunity to the petitioner, W.P.No.3905 of 2021 came to be filed.

3. While W.P.No.3795 of 2021 came to be filed, seeking issuance of Writ of Mandamus to set aside the impugned Assessment Order No.116695, dated 15.03.2018 for the year 2013-14 under the CST Act, passed by the first respondent, as barred by limitation and without giving any opportunity to the petitioner.

4. Since the facts in both the cases are similar in nature, it would be appropriate to refer to the facts in W.P.No.3905 of 2021 by taking it as a lead petition, which are as under:-

(a) The petitioner herein is an assessee on the rolls of the first respondent, doing business in Manganese Ore. The petitioner, is a registered dealer under Andhra Pradesh Value Added Tax Act, 2005 [for short, “APVAT Act”] and Central Sales Tax Act, 1956 [for short “CST Act”]. It is stated that the international expo