9911796707
TMI Blog2024 (1) TMI 175X X X X Extracts X X X X X X X X Extracts X X X X ..... as those contents relate to the sales effected by the petitioner to the 3rd respondent for a specific period. Therefore, the contents of the report cannot be said to contain altogether unknown facts without which the petitioner cannot give an effective reply. Therefore, the petitioner s plea cannot be accepted. Availability of efficacious alternative remedy of appeal against the impugned Assessment Order - HELD THAT:- On this ground also the writ petition is not maintainable. The writ petition is dismissed. - HON BLE SRI JUSTICE U.DURGA PRASAD RAO AND HON BLE SRI JUSTICE A.V. RAVINDRA BABU For the Petitioner : Sri P. Karthik Ramana, Learned Counsel. For the Respondent : Government Pleader for Commercial Taxes Represen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er of the petitioner s filling station and verified the books of accounts. Thereafter the 1st respondent appears to have obtained information from District Public Transport Officer (DPTO), APSRTC, Eluru/3rd respondent regarding the quantum of diesel sold by the petitioner to APSRTC, Nuzividu Depot for the period October and November, 2022 and it appears 3rd respondent furnished information regarding the supply of HSD Oil between 4th February, 2022 and November, 2022. The alleged sales were only between October and November, 2022 for a sum of Rs. 2,13,63,450/-. Basing on the said information the 1st respondent verified the sales register of the petitioner and found that the sales made to the 3rd respondent were not accounted for in its books ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shed by the 3rd respondent has not been furnished to the petitioner so as to give an effective reply to the show cause notice dated 17.03.2023. Therefore, 1st respondent violated the principles of natural justice and thereby, show cause notice as well as the consequential Assessment Order are liable to be set aside. He placed reliance on Uma Maheshwara Rice and Flour Mills v. Commercial Tax Officer (2012) 54 APSTJ 51 = MANU/AP/1271/2011 to contend that non-furnishing of sales report submitted by the 3rd respondent to the 1st respondent tantamounts to violation of principles of natural justice. 5. Per contra, learned Government Pleader would argue that the contention of the petitioner that non-supply of copy of sales report resulted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... leader. The copy of Assessment Show Cause Notice dated 17.03.2023 filed by the petitioner along with material papers shows that the 1st respondent obtained information from the 3rd respondent regarding the particulars of the HSD Oil sold by the petitioner to the 3rd respondent during February, 2022 to November, 2022 and mentioned in a tabular form. As rightly argued by learned Government Pleader, the said information will be available with the petitioner also. Therefore, he can compare the particulars mentioned in the show cause notice with the accounts available with him and if there is any discrepancy he can give suitable reply to the show cause notice. However, the petitioner kept silent. Subsequently, admittedly two final hearing notice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fter supply of copy of the report of V E Department to the petitioners. In that case, by facts, it is not known what enquiries were made by V E Department and prepared the report. Further, it is also not known whether in the show cause notice issued to the petitioners the particulars of V E Department s report were mentioned or not. However, in the case on hand, the sales particulars furnished by the 3rd respondent are nothing but the sales said to be made by the petitioner to the 3rd respondent. Hence those facts are not unknown to the petitioner. As already observed supra, the petitioner could have cross-checked the sales details mentioned in the show cause notice with his account books and gave a befitting reply. Without doing so, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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