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2019 (5) TMI 865 - HC - VAT and Sales TaxService of SCN - grievance of petitioner is that the show cause notice was sent to the previous address and that therefore, they were unable to file a reply - HELD THAT:- It was found that Form VAT 112 was not filed by the petitioner. Therefore, the Assessing Officer did not commit a mistake in sending the show cause notice to the address as reflected in their records - But, at the same time, the turnover which the petitioner claimed to be exempted under the Telangana Value Added Tax Act, 2005, has been treated as stock transfer and a levy made under the CST Act, 1956. If the petitioner had promptly informed the change of address and participated in the proceedings, this could not have been happened. One opportunity should be given to the petitioner. But, since the respondents were not at fault, we directed the petitioner to make payment of a sum of ₹ 3,00,000/- - The amount of ₹ 3,00,000/- deposited pursuant to the order passed by this Court, will be dealt with depending upon the out come of the assessment. If no tax liability is fastened ultimately, by any order passed by the Assessing Officer, the amount deposited shall be refunded. Petition allowed.
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