9911796707
TMI Blog2024 (8) TMI 1270X X X X Extracts X X X X X X X X Extracts X X X X ..... dy. For the Respondent : GP For Commercial Tax. ORDER PER HON'BLE SRI JUSTICE R RAGHUNANDAN RAO The petitioner was a registered dealer of the 1st respondent under the Central Sales Tax Act, 1956 (herein referred to as C.S.T Act). The registration has now been transferred to the 2nd respondent. 2. The petitioner had carried out sales within the State, outside the State and had also expor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... payment of tax on export sales, the 2nd respondent had issued an endorsement, dated 12.09.2023, holding that the 2nd respondent cannot modify the assessment order in relation to export sales as the same would amount to re-assessment which is not permissible. 5. It may also be noted that the endorsement states that the show-cause notice dated 16.06.2021 had been sent to the petitioner, by post, on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Sri S. Dwaraknath, learned Senior Counsel appearing for the petitioner would contend that the said assessment order requires to be set aside on the ground of violation of principles of natural justice as well as violation of A.P. VAT Rules, which govern the procedure to be adopted for assessment under the C.S.T. Act, for the relevant period. 11. It is further contended that Rule 64 of A.P. VAT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of the endorsement of the 2nd respondent, dated 12.09.2023. He would submit that the required period of seven (07) days was not granted to the petitioner and as such, the same is a violation of principles of natural justice as adequate opportunity was not given to the petitioner. 13. The learned Government Pleader for Commercial Taxes would submit that notices, under Rule 64 of the A.P. VAT Rul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 16. For all the aforesaid reasons, it must be held that the petitioner had not been granted adequate opportunity to set forth his case. 17. Accordingly, this Writ Petition is allowed setting aside the assessment order of the 1st respondent, dated 28.06.2021 and the matter is remanded back to the 2nd respondent, who is the assessing authority to the petitioner now, for completing the assessment f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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