M/s. T. Ramanjaneyulu General Stores Versus The Deputy Commercial Tax Officer-I and another
VAT / Sales Tax
2015 (10) TMI 2831 – TELEGANA HIGH COURT – TMI
TELEGANA HIGH COURT – HC
Dated:- 26-10-2015
W. P. NO. 31274 OF 2015
CST, VAT & Sales Tax
THE HON'BLE SRI JUSTICE G.CHANDRAIAH AND THE HON'BLE SRI JUSTICE CHALLA KODANDA RAM
FOR THE APPELLANT : G NARENDRA CHETTY
O R D E R (Per GC,J)
Heard the learned counsel for the petitioner and the learned Government Pleader for Commercial Taxes.
2. The petitioner – assessee is engaged in the business of purchase and sale of cigarettes and other items. The Regional Vigilance and Enforcement Officer, Ananthapuram, inspected the business of the petitioner and submitted material
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r. Therefore, on the ground of violation of principles of natural justice, the impugned proceeding is sought to be set aside.
4. The learned counsel for the petitioner and the learned Government Pleader submitted that this court considering similar facts and circumstances in W.P.Nos.20787 and 20796 of 2015 dated 20.7.2015 disposed of the writ petition by directing the authorities to make reassessment after furnishing the necessary details to the dealer. The relevant portion of the order is as under:
“Today, the record has been produced and after perusing the record, learned Government Pleader fairly submits that the record does not disclose the material particulars sought by the petitioner having not been furnished to the petitioners. Le
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