2020 (7) TMI 673
X X X X Extracts X X X X
X X X X Extracts X X X X
....Shaik Jeelani Basha Respondent Advocate : GP For Commercial Tax TG O R D E R: (Per Hon'ble Sri Justice M.S. Ramachandra Rao) 1. Heard counsel for petitioner and Sri M.Govind Reddy, Special Counsel for Commercial Taxes appearing for respondents. 2. In this Writ Petition, petitioner has assailed Section 4(8) of the Telangana VAT Act, 2005 read with Section 2(28) Explanation (iv) as being violat....
X X X X Extracts X X X X
X X X X Extracts X X X X
....perator Services. 3. According to the petitioner, this action of the 1st respondent amounts to double taxation and the said order is required to be quashed, not only on the said ground, but also on the ground that the assessment for the tax period March, 2013 to January, 2014 is barred by limitation. 4. In addition, it is contended by the petitioner that a notice dt.07.11.2019 had been issued by....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... and again discussed the transactions with the 1st respondent. 7. Petitioner contends that thereafter, the 1st respondent issued notice on 23.01.2020 stating that a perusal of the Annual Profit & Loss Account filed for the above years revealed that the petitioner had shown substantial payment towards Hire Charges for the vehicles leased and that the petitioner did not explain in its reply as to w....
X X X X Extracts X X X X
X X X X Extracts X X X X
....een passed by the 1st respondent on 13.03.2020 itself. 10. According to the petitioner, further objections had also been sought to be filed by the petitioner on 12.03.2020 but the petitioner's representative was asked to file them on 16.03.2020 and in the meantime, the impugned assessment order had been passed and this amounts to violation of principles of natural justice. 11. Counsel for the pe....