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2016 (6) TMI 631 - HC - VAT and Sales TaxE-Fraud - Andhra Pradesh Value Added Tax, 2005 (AP VAT) - validity of assessment order - principle of natural justice - E-way bills were generated in the name of petitioner, but in fact they were not generated by the petitioner from the AP VAT portal. - The main endeavor of the learned counsel for the petitioner is that the petitioner is not liable to pay VAT and CST as the petitioner did not generate the E-way bills except two CST E-way bills referred above on 19.05.2015 and 09.06.2015, more particularly, when those E-way bills were generated by the third party and criminal complaint was filed against the person who hacked the Commercial Taxes Website and generated E-way bills. Held that:- The complaint filed against unknown, but during investigation, arrested the accused on suspicion, produced before the Magistrate along with remand report may at best, the allegation made against those persons, for commission of alleged offence, till it is proved beyond reasonable doubt before the criminal court, it is difficult to accept the contention of the petitioner. Therefore, in those circumstances, the petitioner who was provided with user ID and password and maintaining privacy of the account as per the norms affixed by the Central Government, the petitioner cannot be exonerated from liability to pay tax on the turnover covered by E-way bills which was generated by the petitioner. Therefore, we find no ground to exercise judicial discretion to grant any relief in this writ petition. - Writ petition dismissed.
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