HC dismisses Assessment order for Violation of Natural Justice

OSTRO Anantapura Private Limited vs State of Andhra Pradesh (Andhra Pradesh High Court) Coming to the aspect of violation of principles of natural justice clamored by the petitioner, the impugned order as well as the counter refers to certain notices. So far as CTO (Int), ATP Form VAT 304 dated 12.06.2016 (reference No.2 in the assessment order) is concerned, the petitioner denied to have received the said notice in the writ petition and rejoinder. However, in para 5 of the counter, it is stated as if the said notice and other notices were sent by registered post as well as through e-mail ID o...