2023 (6) TMI 936

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....NKATA JYOTHIRMAI PRATAPA For the Petitioner : Sri Varun Byreddy, Learned Counsel For the Respondents : Sri Sai Kumar, Learned Assistant Government Pleader. ORDER:(PER A.V. SESHA SAI, J) Heard Sri Varun Byreddy, learned counsel for the petitioner and Sri Sai Kumar, learned Assistant Government Pleader for the respondents. The order passed by the Assistant Commissioner (State Tax)-1st....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ct, 2017") and in violation of principles of natural justice, the Assistant Commissioner (State Tax)-1st respondent herein passed the impugned order and as such, the impugned order is liable to be set aside on the said ground. On the other hand, Sri Sai Kumar, learned Assistant Government Pleader contends that since the 1st respondent herein issued a show-cause notice and the petitioner herein ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....respondents to afford an opportunity of personal hearing. The impugned order also states that vide reference 1st cited in the impugned order, notice was issued affording an opportunity of personal hearing and the petitioner failed to avail the same. However, the fact remains that the 1st reference in the impugned order is only an authorization issued by the Joint Commissioner, but not the notice s....