M/S. Sri Gadilingeswara Fertilizers And Pesticides vs. The Commercial Tax Officer - Ii
Held
The Court found a violation of the principles of natural justice because the petitioner was not given an opportunity of personal hearing before the assessment order was passed. Consequently, the assessment order was set aside.
Facts
The petitioner challenged an assessment order disallowing Input Tax Credit, alleging violation of natural justice as no personal hearing was granted despite objections being filed. The assessment was under the AP VAT Act, 2005, for tax periods 2013-14 and 2014-15.
Key Issues
Whether the assessment order passed without providing a personal hearing to the petitioner, despite objections being filed, violates the principles of natural justice.
Sections Cited
A.P.VAT Act, 2005
AI-generated summary — verify with the full judgment below
THE HONOURABLE SRI JUSTICE C.PRAVEEN KUMAR AND THE HONOURABLE SRI JUSTICE A.V.RAVINDRA BABU
WRIT PETITION No.3505 of 2020
ORDER:- (Per Hon’ble Sri Justice C.Praveen Kumar)
Heard Sri G. Narendha Chetty, learned counsel for the petitioner, Sri Y.N. Vivekananda, assisted by Sri S.A.V.Sai Kumar, learned Government Pleader for Commercial Taxes appearing for respondents and with their consent, this writ petition is disposed of at the stage of admission.
The present Writ Petition came to be filed under Article 226 of the Constitution of India seeking the following relief:-
“…… to issue an appropriate Writ, Order or Direction, more particularly in the nature of MANDAMUS declaring that the impugned Assessment Order passed by the First respondent vide A.O.No.140191, dated 24.03.2018 (not served on the Petitioner but Certified Copy issued on 25.01.2020) for the Tax Periods 2013-14 and 2014-15 under the A.P.VAT Act, 2005, without considering the objections filed by the petitioner and without giving any opportunity of hearing and disallowing the Input Tax Credit claimed even though covered by Tax Invoices as being contrary to law, violati
The judgment continues below.
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