TMI Blog2022 (11) TMI 261X X X X Extracts X X X X X X X X Extracts X X X X ..... order dated 16.07.2022 thereby pre-empting the petitioner from filing written objection. When the show cause notice itself clearly says that petitioner should file written statement within seven days of receipt of the notice, we fail to understand as to how 1 st respondent could have arrived at such a conclusion - We are not satisfied with such an explanation. However, in the present proceeding we are not inclined to delve into this aspect of the matter but in an appropriate case we may consider awarding exemplary costs if we are of the view that such mistakes are not bona fide. The revisional order dated 16.07.2022 is set aside - matter remanded back to the 1st respondent. Petitioner shall submit written objection to the show cause ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order has been passed. As a result, petitioner could not file objection. Thus there is violation of the principles of natural justice. 5. Petitioner is a registered dealer under the Telangana Value Added Tax Act, 2005 (briefly referred to hereinafter as the VAT Act ). It is engaged in the business of real estate development and construction. For the assessment period 01.04.2014 to 30.06.2017, petitioner was assessed by the Commercial Tax Officer (respondent No.3) on 28.07.2018. As per the order of assessment, amount liable to be paid by the petitioner for the aforesaid assessment period was assessed at nil. 6. Show cause notice dated 08.07.2022 was issued by the 1st respondent to the petitioner stating that an amount of Rs.29,01,500. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s would commence from the date of show cause notice. 10. When the show cause notice itself clearly says that petitioner should file written statement within seven days of receipt of the notice, we fail to understand as to how 1 st respondent could have arrived at such a conclusion. 11. We are not satisfied with such an explanation. However, in the present proceeding we are not inclined to delve into this aspect of the matter but in an appropriate case we may consider awarding exemplary costs if we are of the view that such mistakes are not bona fide. 12. In view of above, we set aside the revisional order dated 16.07.2022 and remand the matter back to the 1st respondent. Petitioner shall submit written objection to the show cause ..... X X X X Extracts X X X X X X X X Extracts X X X X
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