2005 (11) TMI 449

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....e order of the court was made by B. SUDERSHAN REDDY J.-The petitioner invokes the extraordinary jurisdiction of this court under article 226 of the Constitution of India with a prayer to issue writ of certiorari and to call for the records relating to the penalty order of the Commercial Tax Officer-respondent in Rc. No. SAR/ 02/3/2883/2004-2005 (Penalty), dated October 27, 2005, and quash the s....

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....lty of Rs. 1,42,13,160 under section 5B(2)(ii) of the Andhra Pradesh General Sales Tax Act, 1957 (for short, "the Act") on the purported ground that the purchase of light diesel oil by the petitioner against "G" form and use of the same for manufacture of the branded biscuits of Parle products as part of the job-work is in violation of section 5-B(2)(ii) of the Act, hence the petitioner is liable ....

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....e notice, but, admittedly, the petitioner was also not put on notice of this aspect of the matter. The conclusion drawn by the authority is at variance with the show cause notice issued requiring the petitioner to submit its explanation. It amounts to passing of order without putting the petitioner on notice. The petitioner is entitled to succeed on this short ground, viz., the order being in viol....