2015 (10) TMI 2831 – TELEGANA HIGH COURT – TMI – Violation of principles of natural justice – grievance of the petitioner is that the impugned assessment cum penalty proceedings were issued by the 1st respondent Deputy Commercial Tax Officer on the grounds which were not mentioned in the show cause notice and also without furnishing the copies of the material relied on for passing the impugned order – HELD THAT:- The issue decided in case of M/S. CHITAMBER AGENCIES VERSUS COMMERCIAL TAX OFFICER, CIRCLE I, FLOOR [ 2015 (7) TMI 1414 – TELEGANA HIGH COURT ] where it was held that considering the fact that the assessment orders are set aside, it is deemed appropriate to direct the respondent authorities to furnish the details to the
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business of the petitioner and submitted material to the Deputy Commercial Tax Officer for realizing the evaded tax. The Deputy Commercial Tax Officer initiated proceedings under Sections 21(5) and 53 of the Andhra Pradesh Value Added Tax Act, 2005 and issued show cause notices dated 21.2.2012 and 25.2.2013 and eventually passed the impugned proceedings in AAO.No.20025 ( Rc.No.22/2011, dated 4.1.2012 and 31.3.2015), imposing tax of Rs.8,71,261-00. Hence, the writ petition. 3. The grievance of the petitioner is that the impugned assessment cum penalty proceedings were issued by the 1st respondent Deputy Commercial Tax Officer on the grounds which were not mentioned in the show cause notice and also without furnishing the copies of
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tioner having not been furnished to the petitioners. Learned Government Pleader submits that the assessment orders may be set aside by giving liberty to the authorities to make re-assessment after furnishing the necessary details to the dealer. The stand taken by the learned Government Pleader is reasonable and we appreciate the frankness with which he made submissions. In the facts of the present case and in the circumstances the assessment order is set aside. However, considering the fact that we are setting aside the assessment orders, we deem it appropriate to direct the respondent authorities to furnish the details to the petitioners within a period of four (4) weeks from today and complete the assessment proceedings within a period of
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