2022 (11) TMI 261

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....r. K.Raji Reddy, learned Senior Standing Counsel, Commercial Tax for the respondents. Order: (Per the Hon'ble the Chief Justice Ujjal Bhuyan) Heard Mr. S.R.R.Viswanath, learned counsel for the petitioner and Mr. K.Raji Reddy, learned Senior Standing Counsel, Commercial Tax for the respondents. 2. Considering the nature of grievance expressed and the order that is proposed to be passed, we are o....

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....ngana Value Added Tax Act, 2005 (briefly referred to hereinafter as 'the VAT Act'). It is engaged in the business of real estate development and construction. For the assessment period 01.04.2014 to 30.06.2017, petitioner was assessed by the Commercial Tax Officer (respondent No.3) on 28.07.2018. As per the order of assessment, amount liable to be paid by the petitioner for the aforesaid assessmen....

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....d mean 18.07.2022. However, before the period of seven days could expire and before the petitioner could file objection, 1st respondent passed the impugned order on 16.07.2022 affirming the addition proposed in the show cause notice. 8. When the 1st respondent had granted seven days' time to the petitioner to submit written objection on the proposed revision of assessment, he ought to have waited....

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....the present proceeding we are not inclined to delve into this aspect of the matter but in an appropriate case we may consider awarding exemplary costs if we are of the view that such mistakes are not bona fide. 12. In view of above, we set aside the revisional order dated 16.07.2022 and remand the matter back to the 1st respondent. Petitioner shall submit written objection to the show cause notic....