9911796707
TMI Blog2024 (8) TMI 1270X X X X Extracts X X X X X X X X Extracts X X X X ..... ether the petitioner received this notice as the petitioner has denied the receipt of notice. The petitioner had not been granted adequate opportunity to set forth his case. This Writ Petition is allowed setting aside the assessment order of the 1st respondent, dated 28.06.2021 and the matter is remanded back to the 2nd respondent, who is the assessing authority to the petitioner now, for completing the assessment for the year 2017-2018 after giving due notice and opportunity to the petitioner. - HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND HONOURABLE SRI JUSTICE HARINATH.N For the Petitioner: Karthik Ramana Puttamreddy. For the Respondent : GP For Commercial Tax. ORDER PER HON BLE SRI JUSTICE R RAGHUNANDAN RAO The petitioner was a regist ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the said assessment order dated 28.06.2021, has now challenged the same before this Court. 7. Heard Sri. S. Dwaraknath, the learned Senior Counsel appearing for the petitioner and the learned Government Pleader for Commercial Taxes. 8. Aggrieved by the said endorsement, an appeal was also filed before the 3rd respondent, who rejected the same by an order, dated 17.08.2023, holding that while C Forms and F Forms could be accepted even after assessment proceedings had been completed, the same is not permissible in relation to grant of exemption of export sales. 9. Aggrieved by the said orders, the petitioners have approached this Court challenging Assessment Order No. ZH370721OD28809, dated 28.06.2021 passed by the 1st respondent. 10. Sr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent Pleader for Commercial Taxes would submit that notices, under Rule 64 of the A.P. VAT Rules can be served only by way of an E-Mail and the same was done. He would also submit that the dispatch was done by another E-Mail only, even if the same is found to be defective would not affect the period of notice given to the petitioner. 14. The respondents have not produced any material to show that a notice has been sent to the petitioner by way of an E-Mail. 15. In these circumstances, this Court would have to accept the fact that the notice of assessment was sent by the 1st respondent only on 25.06.2021 and the period of seven (07) days mentioned in the said notice was not granted to the petitioner before an assessment order was passed on 28 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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