TaxTMI 
TaxTMI 
2011 (1) TMI 1191
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....r undertaking works contracts in different States of the country. It undertook construction of permanent shelters under Tsunami Reconstruction Project in Andaman and Nicobar Islands. It also undertook construction of the Tadipudi Lift Irrigation Scheme (second lift) and the construction of four numbers of Lift Irrigation Schemes at KM 500, 15.90 KM 33.50 and KM 80.80 of main canal of Tadipudi L Scheme in West Godavari District (package 60). This was statedly sub-contracted to M/s. Indu Projects (a registered VAT dealer) on back to back basis retaining only four per cent margin. It appears the sub-contractor filed returns disclosing the turnover relating to the sub-contracted works. For the assessment year 2007-08, the petitioner, in its ret....
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....erments in the counter averments. The counsel for the petitioner Dr S. R. R. Viswanath made four submissions. First, though the petitioner specifically requested for a personal hearing the same was denied and, therefore the impugned assessment order is void as it is in violation of principles of natural justice. Secondly, the impugned assessment also denies adequate opportunity in that tax is levied on a taxable event which was not informed in the show-cause notice. Thirdly, the petitioner's purchase of iron and steel from M/s. Mohsin Brothers, Bhushan Steels Limited, Kirit Trading Company and Sai Plastic Industries is covered under declarations in form C issued by the petitioner, that iron and steel was transported by sea to ....
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....Supreme Court on this point are galore. It is always better for the assessee to approach the appellate authority and if so provided, the second appellate authority for redressal of their grievance. Further, even if there is a blatant and ex facie contravention of law which itself would violate article 14 of the Constitution of India, or there is a palpable arbitrary denial of opportunity and fairness, the aggrieved assessee must approach the Constitutional court immediately well in advance before the expiry of the period of limitation provided for filing an appeal to the departmental superior officer. For instance under section 31 of the VAT Act, a period of thirty days is allowed for filing an appeal to the Appellate Deputy Commi....
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....r receiving the same, the petitioner sent objections dated nil. A copy of the objections addressed to the second respondent was received by his office on May 13, 2010. In this, the petitioner requested for an opportunity of personal hearing before concluding the proceedings, and also produced the books of accounts. During the hearing (presumably on June 2, 2010) the petitioner's authorized representative was asked to explain the turnover relating to purchase of iron and steel from dealers situated outside the State which was not referred in the returns. The authorized signatory then submitted a letter admitting that purchases of raw materials were not shown in the return, and requested to pass an order adding the incorporation value of ....