2018 (3) TMI 1414

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....an and Smt. T. Rajani, JJ. S. R. R. Viswanath for the petitioner. T. Vinod Kumar, Special Standing Counsel for Commercial Tax (TG), for the respondents. ORDER The order impugned in this writ petition is the assessment order passed by the first respondent in Form VAT-305, dated February 27, 2017. The petitioner, a registered dealer on the rolls of the second respondent, was assessed ....

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....ding Counsel for Commercial Taxes, would contend that despite being specifically informed, in the notice in Form VAT 305-A, dated December 23, 2016, that the petitioner was established with a view to claim ITC in all purchases made by them without any transfer of material, the petitioner had failed to produce proof to show that the goods physically moved from M/s. Sri Exports to them. While it ....

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....refore, that the assessment order was passed based on facts, of which the petitioner was not informed in the show-cause notice issued to them earlier. We consider it appropriate, therefore, to set aside the impugned assessment order. The first respondent shall issue a notice afresh in Form VAT 305-A; give the petitioner an opportunity of being heard, and an opportunity of oral hearing; and, therea....