TMI Blog2020 (6) TMI 390X X X X Extracts X X X X X X X X Extracts X X X X ..... 0 which was acknowledged by the 1st respondent on 27.03.2020 that the petitioner was disabled from furnishing readily all the documents in support of the petitioner s contentions in view of the lockdown situation prevailing in the State and in the country on account of outbreak of COVID-19 and if the 1st respondent were to grant time till the lockdown restrictions for movement were relaxed, the petitioner would furnish the same. The petitioner also requested in the said letter dt.26.03.2020 for an opportunity of personal hearing - The existence of the lockdown prohibiting movement of people on roads on account of outbreak of COVID-19 is an admitted fact. In these circumstances, the 1st respondent cannot reasonably expect the petitioner to f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assailed. 2. The petitioner is a registered dealer on the rolls of the 1st respondent under the provisions of the Telangana VAT Act, 2005 and operates as a sole proprietary concern, a Hotel in Nizamabad District in the State of Telangana. 3. The petitioner contends that for all these Assessment Years it was discharging VAT liability under Section 4(9)(c) of the Act at the rate of 14.5% on the turnover relating to sale of food, and though the petitioner is also selling alcohol (in loose form), petitioner is not liable to pay VAT as the liability was already discharged at the time of the first sale by the Telangana Beverages Corporation Limited and the sale of loose liquor is not taxable as per Explanation III to Section 2 (38) of the A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oners was acknowledged by the 1st respondent on 27.03.2020. 8. The impugned Assessment Orders were passed on 27.03.2020 which were received by the petitioner on 14.05.2020 confirming the levy of VAT proposed in the show-cause notices dt.19.03.2020. 9. The petitioner assails the same on the ground that the said orders are in gross violation of principles of natural justice; that the 1st respondent had disregarded the request made by the petitioner in his letter dt.26.03.2020, and did not grant a fair opportunity and also personal hearing though he requested for the same; and that the levy of VAT on turnover of sale of loose liquor is without jurisdiction and contrary to the provisions of the Act. 10. The counsel for petitioner con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... set aside and the matters be remanded to the 1st respondent. 13. Sri J. Anil Kumar, learned Standing Counsel for Commercial Taxes, appearing for respondents, states on instructions from the 1st respondent that if the impugned Assessment Orders were set aside and the matter is remanded to the 1st respondent, the 1st respondent would then given adequate opportunity to the petitioner and also personal hearing to the petitioner and pass a fresh assessment orders in respect to the subject assessment orders. 14. We have considered the submissions of both sides. 15. Admittedly, the show-cause notices dt.19.03.2020 were served on the petitioner only on 23.03.2020. In the said show-cause notices, (7) days time was granted to petitioner fro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent to defend itself. 19. In this view of the matter, notwithstanding the existence of an effective alternative remedy by way of an Appeal under Section 31 of the Act, we entertain these Writ Petitions on the ground that there has been a violation of principles of natural justice vitiating the impugned assessment orders. 20. In view of the submissions made by the learned Government Pleader for Commercial Taxes and for the aforesaid reasons, we set aside the impugned orders dt.27.03.2020 passed by the 1st respondent; and remand the matters to the 1st respondent to pass fresh Assessment Orders for each of the Assessment Years in question, after affording reasonable time to the petitioner to submit all the documents and also after afford ..... X X X X Extracts X X X X X X X X Extracts X X X X
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