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TMI Blog2022 (10) TMI 378X X X X Extracts X X X X X X X X Extracts X X X X ..... part of authorities to supply material along with the notice of assessment and invite objection from the petitioner, before passing the revised assessment order. Thus, it is clear that, when the Order of assessment came to be passed on the report submitted by Regional Vigilance and Enforcement Department, the Authorities ought to have supplied a copy of the same, inviting objections to the report. Therefore, the argument of the learned Counsel for the Petitioner that the authorities have relied on a material, which was not supplied to him is a violative of principles of natural justice, cannot be brushed aside. The matter is remanded back to the Assessing Authority to deal with the same in accordance with law, after furnishing the rep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orded the statement of one Sri. Ranganath, who is said to have stated that he has sold cigarettes to the Petitioner. The said inspection material was forwarded by the Regional Vigilance and Enforcement Department to the first Respondent, which revealed that, the Petitioner purchased cigarettes worth of Rs.1,68,56,071/- from M/s. Gontla Brothers, Dharmavaram, who sold the same without informing the department and, thus, evaded tax to a tune of Rs.23,00,000/-. (ii) The said Assessment Order was challenged by way of Statutory Appeal before the Appellate Deputy Commissioner (CT), Kurnool, vide Appeal No. 34/2014-15 (ATP), which was dismissed confirming the Order of the Assessment Authority on 12.03.2015. Thereafter, a second Statutory Appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt of consideration with mode of payment of consideration made by us against the purchases of cigarettes to the selling dealers during the period covered by assessment notice. At this juncture we submit that the consideration plays a vital role in deciding the transactions as a sale as no dealer likes to supply the goods free of cost without receiving the consideration for the value of goods. We further request to kindly provide an opportunity to cross-examine the dealers at the other end in the presence of Assessing Authority so as to confirm the transactions which are genuine and which are not genuine for levy of tax under the Act. 4. After considering the reply to the show-cause notice, the impugned Order came to be passed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the said ground. In any event, learned Government Pleader submits that, since there is an appeal against the order impugned, nothing prevented the Petitioner from availing the said remedy and that the Petitioner cannot come to this Court directly under Article 226 of the Constitution of India. 7. In reply, Sri. G. Narendra Chetty, learned Counsel appearing for the Petitioner, would contend that, since the issue involved is violation of principles of natural justice, the Petitioner has every right to invoke the jurisdiction of this Court under Article 226 of the Constitution of India. 8. Two issues that fall for consideration in this Writ Petition are (i) non-supply of vigilance report; and (ii) the proceedings are barred by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the matter for fresh consideration by the respondent. Respondent shall furnish to the petitioner, the reports/material supplied by the Regional Vigilance and Enforcement Officer, Vijayawada, and thereafter, pass appropriate orders afresh as expeditiously as possible, preferably within a period of four months from today. 10. In Sri Uma Maheshwara Rice and Flour Mill, Vetlapalem others Vs. Commercial Tax Officer, Peddapuram others (2012) 54 APSTJ 51, delivered by a Division Bench in batch of Writ Petitions, the Court held as under: 4. Similarly, in the revisional order, it is noted that the contention of the petitioner was that the Commercial Tax Officer has passed the assessment order blindly following the report of the Vi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a decision after supplying a copy of the report of the Vigilance and Enforcement Department to the petitioners. 11. Similar view is taken by another Division Bench of composite High Court in ITC Limited, Sarapaka, Khammam District V. The Assistant Commissioner of Commercial Taxes, LTU, Warangal W.P. No. 12272 of 2009, dt. 17.09.2009, wherein, it was held as under: The order of assessment dated 26-05-2009 is challenged inter alia on the ground that it was passed without a fair and reasonable notice and opportunity to the petitioner as to the contents of the report of the Enforcement department, an allegation whose factual basis is conceded by the respondent in the oral submission of the learned Special Government Pleader. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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