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2020 (6) TMI 390 - HC - VAT and Sales TaxTaxability - sale of loose liquor - case of petitioner is that though the petitioner is also selling alcohol (in loose form), petitioner is not liable to pay VAT as the liability was already discharged at the time of the first sale by the Telangana Beverages Corporation Limited and the sale of loose liquor is not taxable as per Explanation III to Section 2 (38) of the Act - opportunity of hearing not provided - principles of natural justice - Lockdown due to COVID pandemic situation - HELD THAT:- The petitioner had made a request in his letter dt.26.03.2020 which was acknowledged by the 1st respondent on 27.03.2020 that the petitioner was disabled from furnishing readily all the documents in support of the petitioner’s contentions in view of the lockdown situation prevailing in the State and in 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 - 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. There has been a gross violation of principles of natural justice and fair opportunity was denied to the petitioner by the 1st respondent to defend itself - notwithstanding the existence of an effective alternative remedy by way of an Appeal under Section 31 of the Act, these Writ Petitions is entertained on the ground that there has been a violation of principles of natural justice vitiating the impugned assessment orders. Matters remitted to the 1st respondent to pass fresh Assessment Orders for each of the Assessment Years in question, after affording reasonable time to the petitioner to submit all the documents and also after affording a personal hearing to the petitioner to put forth its objections before the 1st respondent - petition allowed by way of remand.
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