M/S. Vijayasri Cotton Ginning Mill, A Firm vs. The Deputy Commercial Tax Officer Ii
Held
The Court found the case fit for granting an opportunity to the petitioner to present their objections and make submissions. The impugned order was set aside and the matter was remitted for fresh assessment.
Facts
The petitioner sought to set aside an assessment order for non-production of books of accounts and disallowance of Input Tax Credit. The petitioner cited personal difficulties and a portion of the assessment period being barred by limitation.
Key Issues
Whether the assessment order was passed in violation of principles of natural justice and if a part of the assessment period was barred by limitation.
Sections Cited
None explicitly mentioned as discussed, but the context implies provisions related to assessment and limitation periods under VAT/CST laws.
AI-generated summary — verify with the full judgment below
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MSRM,J & JUD,J W.P.No.10421 of 2019 01.08.2019
THE HONOURABLE SRI JUSTICE M. SEETHARAMA MURTI AND THE HONOURABLE MS. JUSTICE J.UMA DEVI WRIT PETITION No.10421 of 2019
ORDER: (Per Honourable Sri Justice M.Seetharama Murti) This writ petition, under Article 226 of the Constitution of India, is filed by the petitioner seeking verbatim 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 AO 158743, dated 10.05.2019, for the Tax Period 06/2014 to 03/2017, without serving show cause notice on the Petitioner and without giving reasonable opportunity is violative of the principles of natural justice, barred by limitation in so far as it relates to the Tax Period 06/2014 to 03/2015, and on merits also it is not sustainable, and is therefore illegal and consequently set aside the same and pass such other order or orders…”
We have heard the submissions of learned counsel for the petitioner and of learned standing counsel for Commercial Taxes appearing for the respondents. We have perused the material reco
The judgment continues below.
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