9911796707
TMI Blog2021 (4) TMI 976X X X X Extracts X X X X X X X X Extracts X X X X ..... itted to the 1st respondent for fresh consideration - petition allowed by way of remand. - Writ Petition No. 9736 of 2021 - - - Dated:- 19-4-2021 - HONOURABLE SRI JUSTICE M.S.RAMACHANDRA RAO AND HONOURABLE SRI JUSTICE T.VINOD KUMAR Petitioner Advocate : S. Dwarkanath Respondent Advocate : GP For Commercial Tax TG ORDER: (Per Hon ble Sri Justice M.S. Ramachandra Rao) This Writ Petition is filed challenging the Assessment Order AO No.45549 dt.31-03-2021 passed by 1st respondent under the Central Sales Tax Act 1956 (for short the Act ) for the period April, 2016 to March, 2017. 2. According to the petitioner, it was originally on the rolls of the 2nd respondent and was filing monthly returns before him under t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Office of the learned Advocate General appearing for respondents states that 1st respondent did not call for the record from 2nd respondent, and could not notice this material which the petitioner had filed, and did not consider the same while passing the Assessment Order. 10. He contends that the reminder notice dt.01-02-2021 has been served on petitioner, but he does not dispute that personal hearing was not afforded to the petitioner. 11. During the period from March, 2020 till December, 2020, this Bench had to notice several Assessment Orders being passed by the Assessing Officers under the Act for the period 2015-16 after 22-03-2020, the day when lockdown was imposed by the State Government and Central Government on account of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mpliance with the principles of natural justice by the respective Assessing Officers. 15. Therefore, the Writ Petition is allowed; the impugned Assessment Order A.O.No.45549 dt.31-03-2021 passed by 1st respondent is set aside on the ground of violation of principles of natural justice and non-consideration of material filed by petitioner on 07-08-2017, 02-12-2017 and 05-03-2018 before the 2nd respondent; matter is remitted to the 1st respondent for fresh consideration; the 1st respondent is directed to serve show cause notice under Rule 64(1)(b) of the Telangana VAT Rules on petitioner indicating the turnover proposed to be assessed and the tax proposed to be levied thereon; petitioner is granted six (06) weeks time from the date of rece ..... X X X X Extracts X X X X X X X X Extracts X X X X
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