2018 (1) TMI 28

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....Jeelani Basha, Special Standing Counsel, for the Respondent. ORDER [Order per : V. Ramasubramanian, J. (Common)]. - Aggrieved by an order of assessment followed by an order of penalty, the dealer under the Andhra Pradesh Value Added Tax Act, 2005, has come up with the above writ petitions. 2. Heard Mr. G. Narendra Chetty, learned Counsel for the petitioner and Mr. Shaik Jeelani Basha, lear....

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....trictly come under the category of denial of reasonable opportunity. But at the same time, it is seen from the order of assessment that when an audit was conducted, the petitioner had cooperated. That is the only silver lining in the whole matter. Therefore, we are of the considered view that the petitioner can be given one opportunity, despite their own follies. 6. In view of the above, the....