Court sets aside premature revisional order for assessment period 2014-2018, emphasizing procedural fairness and timely review.

The Court allowed the writ petition challenging the revisional order for the assessment period 2014-2018, highlighting the importance of procedural fairness and adherence to timelines. The Court set aside the premature revisional order, remanding the matter for proper consideration by the revisional authority. The petitioner was directed to file objections within seven days, emphasizing the need for a fair opportunity to be heard. No costs were imposed, underscoring the significance of applying principles of natural justice in administrative actions.

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Issues involved:
1. Challenge to revisional order for assessment period 2014-2018.
2. Allegation of violation of principles of natural justice.
3. Interpretation of time period for filing objection to show cause notice.
4. Corrective action for premature passing of revisional order.

Analysis:

Issue 1: Challenge to revisional order for assessment period 2014-2018
The petitioner challenged the revisional order dated 16.07.2022 passed by the 1st respondent for the assessment period 2014-15 to 2017-18. The petitioner, a registered dealer under the Telangana Value Added Tax Act, 2005, engaged in real estate development and construction, contended that the revisional authority's act of granting only seven days to file objections to the notice proposing revision, followed by the premature passing of the revisional order, violated the principles of natural justice.

Issue 2: Allegation of violation of principles of natural justice
The petitioner argued that the revisional authority's decision to pass the order before the expiration of the seven-day objection filing period deprived the petitioner of the opportunity to present objections, thus violating the principles of natural justice. The petitioner contended that such hasty action by the 1st respondent was unjust and prejudicial to their rights.

Issue 3: Interpretation of time period for filing objection to show cause notice
The Court noted that the show cause notice dated 08.07.2022 required the petitioner to file objections within seven days of receipt. However, the 1st respondent passed the impugned order on 16.07.2022 before the completion of the stipulated seven-day period. The Court emphasized the importance of adhering to the specified timelines for filing objections and the need for procedural fairness in such matters.

Issue 4: Corrective action for premature passing of revisional order
The Court, upon finding that the 1st respondent prematurely passed the revisional order, set aside the order dated 16.07.2022 and remanded the matter back to the 1st respondent. The Court directed the petitioner to submit a written objection to the show cause notice within seven days from the receipt of the court's order. The 1st respondent was instructed to pass a fresh order in compliance with the law after providing the petitioner with a proper opportunity to be heard.

In conclusion, the writ petition was allowed, and no costs were imposed. The Court highlighted the importance of procedural fairness and adherence to timelines in administrative actions, emphasizing the need for proper application of principles of natural justice in such proceedings.

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