Case Law Details
Sree Sai Lakshmi Padmavati Dal Mills Vs Commercial Tax Office (Andhra Pradesh HC)
FULL TEXT OF THE JUDGMENT/ORDER of ANDHRA PRADESH HIGH COURT
In the present Writ Petition, challenge is to the order of assessment bearing A.O. No.206662 dated 31.03.2020 passed by the Commercial Tax Officer, Tenali, 1st respondent herein.
2. Heard Sri Srinivasa Rao Kudupudi, learned counsel for the petitioner and Sri T.C.D.Sekharl, learned Government Pleader for Commercial Taxes for the respondents, apart from perusing the material available on record.
3. Initially, the Assessing Authority passed an order of assessment dated 30.07.2016 and questioning the said order, the petitioner preferred a statutory appeal before the Appellate Deputy Commissioner, Tirupati. By way of an order dated 27.04.2017, the Appellate Deputy Commissioner, while setting aside a part of the assessment, remanded the matter to the Primary Authority. After the said remand, the 1st respondent-Assessing Authority issued a show cause notice dated 24.02.2020. In response to the said show cause notice, the petitioner herein filed objections on 04.03.2020. Vide endorsement dated 07.03.2020, the 1st respondent-Assessing Authority called upon the petitioner to appear for personal hearing on 12.03.2020. According to the learned counsel for the petitioner, the petitioner appeared before the 1st respondent and sought time and the matter stood posted to 20.03.2020 and on which date, according to the petitioner, a representation was submitted, requesting to grant four working days’ time for the purpose of furnishing necessary information of the customers who purchased the damaged Dal, which needs to be treated as cattle feed.
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