TMI Blog2009 (7) TMI 1186X X X X Extracts X X X X X X X X Extracts X X X X ..... No. 52 of 2009 arises under the Andhra Pradesh Value Added Tax Act, 2005 (for short, the APVAT Act ), Writ Petition Nos. 53 and 54 arise under the Andhra Pradesh General Sales Tax Act, 1957 (for short, the APGST Act ). The first writ petition relates to the validity of an assessment order and the second and the third writ petitions relate to the validity of reassessment orders. Pursuant to a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... adjudication under the Central Excise Act, 1944; that the show-cause notice issued under the Central Excise Act, 1944 has been replied to in detail by the petitioner herein contending that none of the allegations was true and, in the absence of an adjudication under the Central Excise Act, 1944, the said show-cause notice issued by the Central Excise Department could not have formed the sole basis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ulted on that ground. It is not in dispute that the proceedings under the Central Excise Act, 1944 have, admittedly, not culminated in adjudication and still remain pending at the show-cause notice stage. No conclusive finding has as yet been recorded by any authority under the Central Excise Act, 1944 or the Rules made thereunder. If the petitioner has violated the provisions of the APVAT Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The impugned orders are required to be quashed on this short ground and they are, accordingly, quashed. Needless to state that it is always open to the respondents to issue a show-cause notice afresh, give the petitioner an opportunity of being heard and pass assessment/reassessment orders afresh in accordance with law. The writ petitions are allowed. In the circumstances, with no order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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