2022 (10) TMI 1212

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.... For the Respondent : GP FOR REVENUE TG ORDER: Heard Sri P. Girish Kumar, Senior Advocate, representing Sri R.K. Acharyulu, learned counsel for petitioner, and learned Government Pleader for Commercial Taxes representing the respondents. 2. The main plank of argument of the learned counsel for petitioner impugning the proceedings of 1st respondent in R.F. No. 18/2019-20 dated 12.01.2021....

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.... the impugned order on 12.01.2021. Learned counsel for petitioner would submit that thereby the petitioner was deprived of valuable opportunity to make his submission and the principles of natural justice became a casualty. On these submissions, learned counsel prays to set aside the impugned order and give a direction to 1st respondent to hear the matter afresh. 3. Learned Government Pleader f....

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....r, it is stated by the respondents that sufficient time was granted by 1st respondent for filing the additional material and also to address arguments, but the accountant, who is the authorized representative of the petitioner's company viz., Y. Yesubabu appeared before the 1^st respondent and reiterated the same contentions put forth in the Letter of Objections dated 27.05.2020 initially filed by....

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....d be given to the petitioner for making submissions as against the impugned revision sought to be made by 1st respondent. 9. Accordingly, the impugned revision proceedings in R.F. No. 18/2019-20 dated 12.01.2021 passed by 1st respondent are hereby set aside and the matter is remitted back to 1st respondent with a direction to issue a notice to the petitioner fixing the date for hearing well in ....