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2020 (8) TMI 220 - TELANGANA HIGH COURTClassification of goods - inter-State sales on rexin cloth, Tarpauline cloth and PVC cloth - whether classified under Section 8(2) of the Central Sales Tax Act read with Entry-86 in the IV Schedule of the Telangana VAT, 2005 or classified as “cotton connected fabrics/ man-made fabrics” covered by G.O.Ms.No.2328? HELD THAT:- A reading of the impugned revisional order passed by the 3rd respondent indicates that there is no reference in the said order to the request made by the petitioner on 29.03.2020 through e-mail for grant of time to attend the personal hearing for the year 2012-13. Admittedly, at that point of time, there was a lockdown declared by the Central Government and the State Government which was in force and naturally the petitioner would be disabled from attending the personal hearing before the 3rd respondent. The 3rd respondent, therefore, ought to have adjourned the matter - But, apparently, since the limitation was going to expire for making Revision by 30.03.2020, the impugned Assessment Order was passed by the 3rd respondent. The respondent are unable to explain why the impugned revisional order passed by the 3rd respondent contains no reasons and he frankly admitted that in view of the limitation getting expired for Revision by 30.03.2020, the 3rd respondent passed the revisional order without affording a personal hearing to the petitioner though the petitioner requested for the same on 29.03.2020 through email. The impugned revisional order passed by the 3rd respondent as well as the consequential order passed by the 5th respondent are both set aside - the matter is remanded to the 3rd respondent to pass a fresh revisional order - petition allowed by way of remand.
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