TMI Blog2023 (1) TMI 637X X X X Extracts X X X X X X X X Extracts X X X X ..... ugned order of revision as to service of show cause notice on the petitioner, cannot be accepted as valid service and is liable to be rejected. Since the impugned order has been passed by the 1 st respondent, without causing valid service of show cause notice, the impugned order of revision as also the consequential order passed by the 2nd respondent authority giving effect to the order of the 1st respondent, suffers from violation of principles of natural justice and is liable to be interdicted - the impugned order dated 13.03.2017 passed by the 1st respondent and the consequential order dated 14.03.2017 passed by the 2 nd respondent are hereby set aside - the matter is remitted back to the 1st respondent authority for fresh considera ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2,350/- being export sales of software. 4. Petitioner further contends that the 1st respondent, vide his order dated 13.03.2017, in purported exercise of powers under Section 9(2) of CST Act read with Section 32 of AP VAT Act revised the order of assessment of the 2nd respondent, claiming it to be prejudicial to the interests of revenue and withdrew the exemption allowed on Export sales of Software on the ground that on scrutiny of assessment record, none of the software export clearances issued by STPI are available in the assessment file. 5. Petitioner further contends that before the said order was passed by the 1st respondent, it was not served with any show cause notice to enable it to file its objections. Petitioner contends tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner also contends that the turnover that is sought to be brought to tax by the 1st respondent authority by the revision order relates to export of software and such export of software being certified by the designated authority viz., STPI, which had issued necessary software export clearance certificate, the correctness or otherwise of the export cannot be doubted; and that the proceeds in respect of export of software has also been received in convertible foreign exchange through banking channels as is evident from the inward remittance certificate issued by the City Bank, thus the revision order is bad. 9. Petitioner would further contend that the 2nd respondent authority on due consideration of all the above facts had granted exempt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m the additional papers as placed on the record of this Court would show the petitioner having filed VAT Form 121 intimating the closure of its business and the said VAT 121 being taken on record by the concerned assessing authority effecting cancellation of its registration on 29.02.2012 at 12:00 am. Thus, the claim of the 1st respondent in the counter-affidavit about the petitioner not intimating the closure of business by filing necessary Form as prescribed under VAT Act, is liable to be rejected. 13. In so far as the claim of the respondents in the counter-affidavit that notices were sent to the petitioner at the last known address and also through e-mail is concerned, it is to be seen that although such a plea is taken, no documents ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned order of revision as also the consequential order passed by the 2nd respondent authority giving effect to the order of the 1st respondent, in our considered view, suffers from violation of principles of natural justice and is liable to be interdicted. 16. Though petitioner has filed copies of certificate of Export as issued by STPI, and also the realization of Export proceeds in convertible foreign Exchange, before this Court as additional material papers, we do not wish to go into the merits of the matter as the documents filed need to be verified. Thus, we deem it appropriate to set aside the impugned order and remit the matter back to the 1st respondent for passing the order afresh. 17. Accordingly, the Writ Petition is allowed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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