9911796707
TMI Blog2023 (8) TMI 1601X X X X Extracts X X X X X X X X Extracts X X X X ..... ST) - respondent No. 1. 3. The facts leading to the present writ petition is that the petitioner/company is a registered dealer and dealing in Bulion, Specie, Platinum, Jewellery and Precious Stones. The assessment period involved in the present writ petition is from July 2015 to June 2017. The original order of assessment in terms of VAT 305 was passed on 02.08.2018 assessing the liability of Rs.1,93,29,122-00. Aggrieved by the same, the petitioner/company preferred an appeal before the Appellate Deputy Commissioner (CT) Secunderabad Division. The appeal was allowed and the matters stood remanded back for the fresh adjudication by the appellate authority vide order dated 24.05.2019. Subsequent to the matters being remanded back, the asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in batch of writ petitions which were decided by the Division Bench of this Court on 10.06.2020 in Writ Petition Nos. 7410 of 2020 and batch, wherein also the grounds raised by the petitioner was for not granting reasonable opportunity of time and also that they were prevented from contesting the case effectively because of the impact of Covid-19. The Division Bench of this High Court relying upon yet another decision of this Court in Recon Oil Industries (P) Limited Vs. Commercial Tax Officer [2012] 54 APST 167, wherein the matter was remanded back, so also the Division Bench while allowing the writ petitions setting aside the order passed by the assessing officer had remanded the matters and the learned counsel for the petitioner prays ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the country on account of outbreak of COVID-19 and if the 1st respondent were to grant time till the lockdown restrictions for movement were relaxed, the petitioner would furnish the same. The petitioner also requested in the said letter dt.26.03.2020 for an opportunity of personal hearing. 17. The existence of the lockdown prohibiting movement of people on roads on account of outbreak of COVID-19 is an admitted fact. In these circumstances, the 1st respondent cannot reasonably expect the petitioner to furnish all the requisite documents for the petitioner to defend itself, that too for a period of (5) years within the (1) week time granted by the 1st respondent. 18. We are therefore of the opinion that there has been a gross violation ..... X X X X Extracts X X X X X X X X Extracts X X X X
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