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TMI Blog2020 (11) TMI 578X X X X Extracts X X X X X X X X Extracts X X X X ..... tory - The 1st respondent is obligated to supply reasons for his conclusion and failure to do so amounts to violation of principles of natural justice. The impugned Assessment Order No.65175 dt.01.10.2020 passed by the 1st respondent under the Telangana VAT Act, 2005 for the period March, 2015 to June, 2017 in regard to the items Infra lease and Mess charges alone is set aside - matter on these two aspects alone is remitted to the 1st respondent for fresh consideration by him; the 1st respondent shall provide a personal hearing to the petitioner - Petition allowed by way of remand. - Writ Petition No.19473 of 2020 - - - Dated:- 12-11-2020 - Honourable Sri Justice M.S. Ramachandra Rao And Honourable Sri Justice Challa Kondanda Ra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 18.03.2020 and also filed submissions on 21.03.2020 disputing the proposed levy of VAT by the 1st respondent. 6. Petitioner contended that VAT is not liable to be paid on transportation charges and house-keeping charges; that petitioner is not liable to pay VAT on lease rental amounts received by it; and it had already paid Service Tax at the rate of 15% on the lease rental consideration received by it. 7. It is contended by petitioner that VAT and Service Tax are mutually exclusive and VAT cannot be demanded when Service Tax is paid on the same item. 8. It was further contended that under Section 4(8) of the TS VAT Act, 2005, VAT is payable on Mess charges at the rate of 5% of the value when taxable turnover is less than ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ial Counsel for Commercial Taxes, appearing for respondents, does not dispute that 1st respondent had not given any reasons in the impugned order for rejecting the objections raised by the petitioner with regard to levy of VAT on Infra Lease and Mess charges at the rate of 14.5%. 13. The 1st respondent, being a quasi-judicial authority, is bound to assign reasons in support of its decision, and cannot simply reject the objections of petitioner to the levy proposed by him on these two items by merely saying that the explanation of petitioner is not satisfactory . The 1st respondent is obligated to supply reasons for his conclusion and failure to do so amounts to violation of principles of natural justice. 14. Accordingly, the W ..... X X X X Extracts X X X X X X X X Extracts X X X X
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