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of <h1>High Court quashes tax assessment for lack of natural justice, emphasizes procedural fairness</h1> <h3>M/s. T. Ramanjaneyulu General Stores Versus The Deputy Commercial Tax Officer-I and another</h3> The High Court set aside the assessment-cum-penalty proceedings initiated by the Deputy Commercial Tax Officer under the Andhra Pradesh Value Added Tax ... Violation of principles of natural justice - grievance of the petitioner is that the impugned assessment – cum – penalty proceedings were issued by the 1st respondent – Deputy Commercial Tax Officer on the grounds which were not mentioned in the show cause notice and also without furnishing the copies of the material relied on for passing the impugned order - HELD THAT:- The issue decided in case of M/S. CHITAMBER AGENCIES VERSUS COMMERCIAL TAX OFFICER, CIRCLE I, FLOOR [2015 (7) TMI 1414 - TELEGANA HIGH COURT] where it was held that considering the fact that the assessment orders are set aside, it is deemed appropriate to direct the respondent authorities to furnish the details to the petitioners within a period of four (4) weeks from today and complete the assessment proceedings within a period of three (3) months thereafter. The impugned order is set aside and the writ petition is disposed of in terms of the judgement mentioned. Issues: Violation of principles of natural justice in assessment proceedings.In this case, the petitioner, engaged in the business of purchase and sale of cigarettes and other items, challenged the assessment-cum-penalty proceedings initiated by the Deputy Commercial Tax Officer under Sections 21(5) and 53 of the Andhra Pradesh Value Added Tax Act, 2005. The petitioner contended that the proceedings were issued without mentioning the grounds in the show cause notice and without providing copies of the material relied upon for the impugned order, thus alleging a violation of principles of natural justice. The High Court noted that similar circumstances were considered in previous cases and directed the authorities to set aside the assessment orders and conduct reassessment after furnishing necessary details to the dealer. The Court emphasized the importance of providing details to the petitioners and granted a period of four weeks for furnishing details and three months for completing the assessment proceedings. Consequently, the impugned order was set aside, and the writ petition was disposed of in line with the previous order. No costs were awarded, and any pending miscellaneous petitions were closed.This judgment primarily revolves around the issue of the violation of principles of natural justice in the assessment proceedings conducted by the Deputy Commercial Tax Officer. The court highlighted the importance of providing necessary details to the petitioner and ensuring a fair opportunity to raise objections both on facts and law. The decision underscores the significance of procedural fairness and adherence to natural justice principles in tax assessment matters, emphasizing the need for authorities to furnish relevant information to the concerned parties to facilitate a transparent and just assessment process.
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