TaxTMI 
TaxTMI 
2022 (5) TMI 785
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....the following relief: "....pleased to issue a Writ of Certiorari or any other appropriate writ or order or direction quashing the impugned order of the 1st Respondent dated 21.1.2021 in AO No.ZH3701210D45148 for the tax period 01.07.2017 to 15.02.2020 under the Central Goods and Services Tax Act 2017 and State Goods and Services Tax Act 2017 as illegal arbitrary and in violation of principles of natural justice and consequently direct the 1st Respondent to do the assessment de novo by granting an opportunity to the Petitioner to submit objections, after furnishing to the Petitioner all the material, which is available with the 1th Respondent for use against the Petitioner in the proceedings and also granting an opportunity of perso....
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....date of receipt of this notice, adducing necessary documentary evidence in support of his claim and can also avail personal hearing to advance his arguments, failing which it will be construed that he is not having any objections to file and further action will be initiated without further notice" 5. Pursuant to the said show cause notice, the petitioner herein submitted his explanation, which lead to passing of the order on 21.01.2021 impugned herein. 6. Sri S. Dwarakanath Reddy, learned Senior Counsel appearing for the petitioner mainly submits that the impugned proceedings came to be issued without furnishing the material relied upon by the authority concerned while directing the petitioner to pay tax of Rs.37,34,52,454/-. In other....
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....ate of Andhra Pradesh. Finding: First of all, it is necessary to understand that for the entire scheme of operations the taxable person is the king pin. The scrap which was purportedly sold by him to Telangana did not reach the destined place as verified from Vempadu Toll Plaza data which is on way to Telangana where every vehicle moving out of Visakhapatnam or coming into Visakhapanam must get checked. Further even the incoming vehicles as per the documents of the perpetrators in the operations never came into State of Andhra Pradesh. Again it is evident from the records of Toll Plaza which are enclosed as Exhibit No.1. It is interesting to note that the vehicles either have not crossed the toll gate or the vehicles which....
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....losed the business in a very short time. For example M/s.SKML Enterprises, M/s.Venkatasai Traders, M/s.Sri Veeranjaneya Traders, M/s.Bhavani traders, M/s.Koti Enterprises, M/s.Sri Durga Enterprises, M/s.Sekhar Traders, M/s.Sridevi Enterprises, M/s.Surya Traders, M/s.Bhagavan Traders, M/s.Sri Durgadevi Traders, M/s Sri Rama Enterprises, M/s.Viswa Traders, M/s.Sri Sakti Enterprises, M/s.Bojanki Enterprises, M/s.Ranga Enterprises, M/s.Srinivasa Enterprises (Exhibit No.2) and in other cases, the registrations are lying. It is quite interesting to see that the input tax has been nullified by the sham transactions from State of Telangana back to the same taxable person. In such case no tax are infinitesimal quantum has to be paid compared to the ....
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...., and adequate opportunity to show that the action is uncalled for. A corollary of the audi alteram partem rule, namely "qui aliquid statuerit, parte inaudita altera acquum licet dixerit, haud acquum fecerit" is that "he who shall decide anything without the other side having been heard, although he may have said what is right, will not have done what is right" or in other words, as is now expressed, "justice should not only be done but should manifestly be seen to be done". The notice must be precise and unambiguous. It should apprise the party determinatively of the case he has to meet. (Canara Bank v. Debasis Das MANU / SC / 0225 / 2003 : 2003) IILLJ531SC; Canara Bank v. V.K.Awasthy MANU/SC/0249/2005: (2005)IILLJ461SC). The person procee....