2020 (1) TMI 1515

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..... er the Hon'ble Sri Justice M.S.Ramachandra Rao) Heard both sides. 2. Petitioner has assailed the assessment order dt.20.04.2017 passed by the 1st respondent for the assessment of VAT for the years 2015-16 and 2016-17. 3. A show cause notice in Form VAT 305A had been issued to the petitioner proposing to levy VAT of Rs. 31,54,273/- . Subsequently, final notice in Form VAT 305A, dt.13.01.2017, w .....

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..... t respondent. 4. Counsel for the petitioner contends that there is total non- application of mind by the 1st respondent to the explanation/objections filed by the petitioner and to the supporting material filed by the petitioner. 5. We agree with the said contentions. 6. Though a counter affidavit is filed justifying the passing of the order by the 1st respondent, it is a settled law that an or .....

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