2017 (12) TMI 1654

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....46,783/-, is assailed in this Writ Petition. 2. The prime ground on which the petitioner filed this Writ Petition, bypassing the alternative remedies of appeal, is that though, in his objections filed to the revision show-cause notice dated 07-03-2017 issued by respondent No. 1, the petitioner requested for return of the defective H-Forms while citing the judgment of Madhya Pradesh High Court in Commissioner of Sales Tax Vs. MPV Badrilal Hanuman Prasad of Indore 44 APSTJ 479, respondent No. 1 has not returned the H-Forms to enable the petitioner to cure the defects and proceeded with the passing of the revision assessment order. 3. At the hearing, Sri G.Narendra Chetty, learned counsel for the petitioner, has drawn our attention to th....

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....s, and submitted that though respondent No. 1 has religiously reproduced the contents of the petitioner's objections, he failed to deal with the same. Learned counsel also placed reliance on the judgment of a Division Bench of this Court in Bharat Electronics Limited Vs. Deputy Commissioner (CT), No. II Division, Vijayawada and another (2011) 46 VST 179 (AP) in support of his submission that non-returning of the defective forms to enable the assessee to cure the defects and resubmit the same constitutes violation of principles of natural justice. 4. Sri S.Suri Babu, learned special standing counsel for Commercial Taxes (A.P.), has referred to certain copies of H-Forms filed by the petitioner and submitted that the said forms would sh....