2024 (8) TMI 1270

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....titioner: Karthik Ramana Puttamreddy. For the Respondent : GP For Commercial Tax. ORDER PER  HON'BLE SRI JUSTICE R RAGHUNANDAN RAO The petitioner was a registered dealer of the 1st respondent under the Central Sales Tax Act, 1956 (herein referred to as C.S.T Act). The registration has now been transferred to the 2nd respondent. 2. The petitioner had carried out sales within the....

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....wever, on the question of grant of exemption of payment of tax on export sales, the 2nd respondent had issued an endorsement, dated 12.09.2023, holding that the 2nd respondent cannot modify the assessment order in relation to export sales as the same would amount to re-assessment which is not permissible. 5. It may also be noted that the endorsement states that the show-cause notice dated 16.06....

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....D28809, dated 28.06.2021 passed by the 1st respondent. 10. Sri S. Dwaraknath, learned Senior Counsel appearing for the petitioner would contend that the said assessment order requires to be set aside on the ground of violation of principles of natural justice as well as violation of A.P. VAT Rules, which govern the procedure to be adopted for assessment under the C.S.T. Act, for the relevant pe....

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....as can be seen from the dispatch register as well as the contents of the endorsement of the 2nd respondent, dated 12.09.2023. He would submit that the required period of seven (07) days was not granted to the petitioner and as such, the same is a violation of principles of natural justice as adequate opportunity was not given to the petitioner. 13. The learned Government Pleader for Commercial ....