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TMI Blog2017 (12) TMI 1654X X X X Extracts X X X X X X X X Extracts X X X X ..... etition. 2. The prime ground on which the petitioner filed this Writ Petition, bypassing the alternative remedies of appeal, is that though, in his objections filed to the revision show-cause notice dated 07-03-2017 issued by respondent No. 1, the petitioner requested for return of the defective H-Forms while citing the judgment of Madhya Pradesh High Court in Commissioner of Sales Tax Vs. MPV Badrilal Hanuman Prasad of Indore 44 APSTJ 479, respondent No. 1 has not returned the H-Forms to enable the petitioner to cure the defects and proceeded with the passing of the revision assessment order. 3. At the hearing, Sri G.Narendra Chetty, learned counsel for the petitioner, has drawn our attention to the objections dated 20-03-2017 filed by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the contents of the petitioner's objections, he failed to deal with the same. Learned counsel also placed reliance on the judgment of a Division Bench of this Court in Bharat Electronics Limited Vs. Deputy Commissioner (CT), No. II Division, Vijayawada and another (2011) 46 VST 179 (AP) in support of his submission that non-returning of the defective forms to enable the assessee to cure the defects and resubmit the same constitutes violation of principles of natural justice. 4. Sri S.Suri Babu, learned special standing counsel for Commercial Taxes (A.P.), has referred to certain copies of H-Forms filed by the petitioner and submitted that the said forms would show that the petitioner has not filled up the gaps pertaining to relevant i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lteram partem rule. 6. In the above analysis, we are of the opinion that the impugned revision order passed by respondent No. 1 is in the teeth of the law declared by this Court as well as the High Court of Madhya Pradesh as discussed above. On this short ground, the impugned revision order is set aside. Respondent No. 1 is directed to return the defective H-Forms to the petitioner within three weeks from the date of receipt of a copy of this order. Within three weeks of taking return of the H-Forms, the petitioner is permitted to resubmit the same by removing the defects. Thereafter, respondent No. 1 shall pass a fresh revision order. 7. The Writ Petition is accordingly allowed. 8. As a sequel to disposal of the Writ Petition, W.P.M.P.N ..... X X X X Extracts X X X X X X X X Extracts X X X X
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