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2022 (7) TMI 43 - HC - VAT and Sales TaxViolation of principles of Natural Justice - Period of limitation - whether the claim of the Petitioner seeking payment of tax @ 4% has to be accepted, more so, having regard to the different stand taken by the Appellate Authority as well as by the Revisional Authority in the suo motu revision? - HELD THAT:- In the present case, neither there is breach of any fundamental rights or an excess of jurisdiction nor is there a challenge to the vires of the statue or delegated legislation. The learned Counsel for the Petitioner mainly submits that, his case would fall under the category of violation of ‘principles of natural justice’, but, the record nowhere indicate any order being passed without hearing the Petitioner. A perusal of the interim order would show that personal hearing was accorded on 31.01.2022. Therefore, even the said ground may not be available to the case of the Petitioner. Further, a perusal of the order impugned, dated 04.02.2022, would show that the Commercial Tax Officer, Chittoor Circle-I, passed a detailed order dealing with various aspects and ultimately held that the dealer has committed an offence under AP VAT Act, 2005. The Order also indicates that the Petitioner has got an opportunity of preferring an appeal before the Appellate Deputy Commissioner, within 30 days from the date of receipt of the order. Having regard to the fact that the Petitioner has got remedy of Appeal, wherein, he can raise all the pleas taken now, the present Writ Petition is dismissed leaving it open to the Petitioner to avail the remedy available under law.
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