2018 (4) TMI 1814

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..... subramanian And Ms. J. Uma Devi, JJ. For Petitioners: Mr.G.Narender Chetty For Respondent: Mr.Shaik Jeelani Basha and Mr.S.Suribabu COMMON ORDER V. Ramasubramanian, The petitioners, both of whom are Dealers under the Andhra Pradesh Value Added Tax Act, 2005, have come up with the above writ petitions challenging the orders of assessment passed under the Act. 2. Heard Mr.G.Narender Chetty .....

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..... rs, after considering the objections and after going through the entire file. Therefore, it is contended by the learned Special Standing Counsel that when an order of assessment is passed on the basis of material available on record, the case will not come under the category of violation of the principles of natural justice. 5. But, we do not think so. If a case is heard by one Bench in a Court o .....

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..... are set aside and the Officer now holding the post is directed to give an opportunity of personal hearing to the petitioners. After granting the opportunity of personal hearing, the Assessing Officer shall pass appropriate orders in accordance with law. 7. As a sequel thereto, miscellaneous petitions, if any, pending shall stand dismissed. No order as to costs.
Case laws, Decisions, Judgeme .....

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