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    <title>2018 (4) TMI 1780 - TELANGANA AND ANDHRA PRADESH HIGH COURT</title>
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    <description>The court allowed the writ petition, set aside the assessment order under the Central Sales Tax Act, 1956, and remanded the matter back to the assessing officer for further proceedings. The petitioner, alleged to be a 100% exporter, had not responded to show-cause notices, leading to delays in the case. Despite the petitioner&#039;s failure to file objections, the court emphasized the assessing officer&#039;s duty to consider available records. The court directed the petitioner to reply within fifteen days, ensured a personal hearing opportunity, and ordered closure of pending applications without awarding costs.</description>
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      <description>The court allowed the writ petition, set aside the assessment order under the Central Sales Tax Act, 1956, and remanded the matter back to the assessing officer for further proceedings. The petitioner, alleged to be a 100% exporter, had not responded to show-cause notices, leading to delays in the case. Despite the petitioner&#039;s failure to file objections, the court emphasized the assessing officer&#039;s duty to consider available records. The court directed the petitioner to reply within fifteen days, ensured a personal hearing opportunity, and ordered closure of pending applications without awarding costs.</description>
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