Order passed by ignoring Material Contention of Petitioner is Unsustainable

Sany Heavy Industry India Private Limited Vs State Tax Officer (Telangana High Court) The issue under consideration is whether without considering the reply submitted by the petitioner, the respondent has passed the order is justified in law? High Court states that, a bare perusal of the impugned order clearly reveals that the petitioner had, indeed, raised the issue of the tax liability on the said transaction. According to the petitioner, the tax liability had not even arisen. Since there was no taxable event, which had occurred, the question of having to pay the tax would not arise. Despite...