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2020 (7) TMI 673

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..... the petitioner to file additional objections to the notice dt.23.01.2020 issued by the 1st respondent, if the petitioner so desires; afford a personal hearing to the petitioner; and then the 1st respondent shall pass a reasoned order in accordance with law and communicate it to the petitioner. - WP.No.9834 of 2020 - - - Dated:- 22-7-2020 - HONOURABLE SRI JUSTICE M.S. RAMACHANDRA RAO AND HONOURABLE SRI JUSTICE T. AMARNATH GOUD Petitioner Advocate : Shaik Jeelani Basha Respondent Advocate : GP For Commercial Tax TG O R D E R: (Per Hon ble Sri Justice M.S. Ramachandra Rao) 1. Heard counsel for petitioner and Sri M.Govind Reddy, Special Counsel for Commercial Taxes appearing for respondents. 2. In this Writ Petit .....

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..... dent to grant one month time, but the 1st respondent granted only 15 days time by way of an endorsement. 5. Petitioner contends that it furnished to the 1st respondent vide letter dt.22.12.2019 (filed on 27.12.2019) all details for the tax period 2013-14 to 2017-18(up to June, 2017) and there was a discussion also by the petitioner s authorized representative with the 1st respondent. 6. According to the petitioner, 1st respondent issued a personal hearing notice dt.31.12.2019 directing the petitioner to appear for personal hearing on 07.01.2020. Thereafter, the authorized representative of the petitioner appeared personally and again discussed the transactions with the 1st respondent. 7. Petitioner contends that thereafter, the 1st .....

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..... ioner contends that the 1st respondent ought to have received the additional objections dt.12.03.2020 sought to be filed by the petitioner through its authorized representative on 12.03.2020 itself, and then passed the assessment order, but the 1st respondent cannot ask the authorized representative of the petitioner to come on 16.03.2020 and in the meantime clandestinely pass the impugned assessment order on 13.03.2020. 12. We find force in this contention. 13. Sri M.Govind Reddy, Special Counsel for Commercial Taxes also states on instructions that the 1st respondent would reconsider the matter if the matter is remitted back to the 1st respondent. 14. In view of the said submissions, this Writ Petition is allowed; the impugned as .....

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