Telangana High Court
M/S Aleru Tyres Mrf Exclusive Showroom vs The State Of Telangana on 20 July, 2023
Author: T.Vinod Kumar
Bench: T. Vinod Kumar
THE HON'BLE SRI JUSTICE T. VINOD KUMAR
AND
THE HON'BLE SRI JUSTICE PULLA KARTHIK
Writ Petition No.18309 of 2023
ORDER:(per Hon'ble Sri Justice T.Vinod Kumar) This Writ Petition is filed invoking the jurisdiction of this Court under Article 226 of the Constitution of India being aggrieved by the order dt.15.05.2023 passed by the 2nd respondent, whereunder the order of assessment dt.18.09.2019 in Form VAT 305 passed by the 4th respondent for the tax period April, 2013 to June, 2017 (A.O.No.43295) has been revised, and a demand of tax in a sum of Rs.45,16,658/- has been raised on the petitioner primarily on the ground of violation of principles of natural justice.
2. Heard learned counsel for the petitioner and learned Government Pleader for Commercial Taxes appearing on behalf of respondent Nos.1 to 4 and perused the record.
3. Though the petitioner sought to contend that in response to the notices issued by the 2nd respondent calling for certain information, the same has been submitted under letters dt.18.11.2022 and 29.12.2022 and as such, the claim of the 2nd respondent in the impugned order that the petitioner had failed to furnish purchase details for the period 2013-14, 2014-15 and 2017-18 (upto June, 2017), the said submission cannot be accepted, for the simple reason that the said information stated to be enclosed to letter dt.29-12-2022, had been obtained by the petitioner from its supplier subsequently vide letter dt.27-02-2023.
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4. However, without delving into the contentions urged on both sides touching upon the merits of the matter, since a perusal of the impugned order does not indicate the 2nd respondent authority having granted an opportunity of personal hearing before passing the same, which is a necessary concomitant of adjudication, this Court is of the view that instead of this Court taking up the exercise of examining the correctness or otherwise of the rival claims, the matter is required to be remitted back to the 2nd respondent authority for granting an opportunity of personal hearing to the petitioner herein and passing an order afresh thereafter.
5. In view of the above, the impugned order is set aside and the matter is remitted back to the 2nd respondent for passing of a reasoned order afresh in accordance with law, after putting the petitioner on notice and granting an opportunity of personal hearing. Having regard to the period of assessment involved, let the entire exercise of the petitioner being put on notice to enable it to file additional documents, if any, in support of its contentions and personal hearing be undertaken and completed within a period of six weeks from the date of receipt of a copy of this order.
6. Subject to the above direction, the Writ Petition is allowed. Pending miscellaneous petitions, if any, shall stand closed in the light of this final order. No order as to costs.
__________________ T. VINOD KUMAR, J Date:20.07.2023 _________________ PULLA KARTHIK, J GJ 3 THE HON'BLE SRI JUSTICE T. VINOD KUMAR AND THE HON'BLE SRI JUSTICE PULLA KARTHIK Writ Petition No.18309 of 2023 (per Hon'ble Sri Justice T.Vinod Kumar) 20.07.2023 GJ