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2019 (8) TMI 479 - HC - VAT and Sales TaxNon-compliance with the requirement of pre-deposit - ex-parte order - the material filed by the petitioner company was not taken into consideration - period 2009-10 to 2012-13 - A.P. VAT Act, 2005 - HELD THAT:- It may be noted that the impugned assessment order was an appealable one and in the event such an appeal had been preferred, the petitioner company would have been statutorily bound to deposit part of the demanded tax amount as a condition precedent to maintain the appeal. As the petitioner company is now seeking relief on similar lines, it cannot be granted the benefit of a second round of hearing at its mere asking. It may however be noted that the impugned assessment order was passed as long back as in March, 2014, but it has not been given effect to despite the conditional interim order passed in this writ petition not being complied with. Therefore, giving an opportunity to the petitioner company to establish its case at this stage would not adversely affect the interest of the revenue. The writ petition is accordingly allowed setting aside the impugned assessment order dated 28.03.2014 passed by the Commercial Tax Officer, Malkajgiri Circle, Hyderabad, subject to the petitioner company depositing 12.5% of the assessed tax amount of ₹ 8,53,02,597/- with the Commercial Tax Officer, Malkajgiri Circle, Hyderabad, within six weeks from the date of receipt of a copy of this order. Petition allowed.
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