M/S. Sai Ganesh Fertilisers vs. The Commercial Tax Officer Ii
Held
The Court held that the assessment order was passed in violation of the principles of natural justice as no personal hearing was granted. Consequently, the impugned order was set aside.
Facts
The petitioner challenged an assessment order passed under the A.P. VAT Act, 2005, for the tax period 2013-14. The order disallowed Input Tax Credit without providing an opportunity for a personal hearing, despite the petitioner explaining the discrepancy in purchase turnovers.
Key Issues
Whether the assessment order passed without affording a personal hearing to the petitioner violated 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.3467 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.140193, dated 19.03.2018 (Served on the Petitioner on 25.01.2020) for the Tax Period 2013-14 under the A.P.VAT Act, 2005, without giving any opportunity of hearing and disallowing the Input Tax Credit claimed even though covered by Tax Invoices as being contrary to law, violative of principles of natural justice, arbitrary, capricious and illegal and consequently set aside the same a
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Andhra Pradesh High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.