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2022 (10) TMI 378 - HC - VAT and Sales TaxValidity of assessment order - time limitation - violation of principles of natural justice - tax periods 2009-10 to 2011-12 under A.P. VAT Act, 2005 - non-supply of vigilance report - time limitation - HELD THAT:- In NALLANA SAMBASIVA RAO VERSUS STATE OF ANDHRA PRADESH AND ORS. [2015 (2) TMI 1377 - TELANGANA HIGH COURT], a Division Bench of the composite High Court for the State of Telangana and the State of Andhra Pradesh, has categorically held that, “when the order of assessment is passed on material report submitted by Regional Vigilance and Enforcement, it is obligatory on the part of authorities to supply material along with the notice of assessment and invite objection from the petitioner, before passing the revised assessment order. Thus, it is clear that, when the Order of assessment came to be passed on the report submitted by Regional Vigilance and Enforcement Department, the Authorities ought to have supplied a copy of the same, inviting objections to the report. Therefore, the argument of the learned Counsel for the Petitioner that the authorities have relied on a material, which was not supplied to him is a violative of principles of natural justice, cannot be brushed aside. The matter is remanded back to the Assessing Authority to deal with the same in accordance with law, after furnishing the report submitted by Regional Vigilance and Enforcement Department, which was made the basis while assessing the case of the Petitioner - Insofar as the issue of limitation is concerned, since the matter is remanded back on above issue, the Petitioner is at liberty to raise the ground of limitation as well before the concerned authority. Petition disposed off.
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