2019 (12) TMI 465

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....dated 14.11.2016, or providing opportunity of hearing and also the inaction for not considering the request for reopen of assessment filed by the petitioner through letter, dated 02.05.2017, under Rule 12(7) read with Section 8(4)(a) and Rule 12(10) of CST (R&T) Rules read with 14-A (5-A) of the CST (AP) Rules of the CST Act 1956. 2) As seen from the averments made in the affidavit filed in support of the Writ Petition, the Petitioner herein is a registered dealer of the 1st Respondent under A.P. VAT Act 2005 and CST Act 1956, engaged in the business of processing of raw granite blocks for manufacturing and export sales of polished granite slabs. A final Assessment came to be made by the 1st Respondent under CST Act 1956 for the year 2015....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the proposed Notice, dated 31.08.2019, came to be issued for realization of the impugned demand for the year 2015-16 stating that action will be initiated under the Revenue Recovery Act and also proposed to take action under Section 29 and 25 of the APVAT Act 2005. 6) The learned Counsel for the Petitioner mainly submits that the said demand is not enforceable as the claim of exemption under Section 5(3) of the CST Act 1956 on the strength of form H declarations is justifiable, in view of the Judgment of Consolidated Coffee Ltd., v. Coffee Board, Bangalore & other cases (46 STC 164). 7) Reiterating the grounds raised in the writ petition, the petitioner urges that it is a fit case for passing fresh order of assessment in accordance with....