2026 (2) TMI 284

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....d by the petitioner, the present writ petition is filed. 2. The petitioner is a registered VAT dealer on the rolls of 1st respondent having engaged in the business of purchase and sale of vegetable oils within the State. In addition to the same, the petitioner also engaged in purchase and sale of pulses and paddy. The 1st respondent conducted audit on the accounts of the petitioner for the tax period 2010-11 and 2011-12, which culminated in passing of assessment order dated 30.04.2012, through which tax amounting to Rs. 2,07,53,383/- was demanded, on the ground that the petitioner had claimed excess Input Tax Credit, under declaration of turn over etc. 3. Aggrieved by the said assessment order, the petitioner filed appeal and after he....

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....ith a delay of 2 years 4 months and 20 days, without offering any explanation. Aggrieved by the same, the present writ petition is filed. 6. The 1st respondent filed counter affidavit denying the averments in the affidavit filed in support of the writ petition by contending that the show-cause notice and assessment orders were sent through registered post and the same have been returned with an endorsement that "no such assesses at the mentioned address". It is further contended that the 1st respondent also sent copy of the assessment order through office subordinate, who visited the business premises of the petitioner on 08.04.2015, 13.05.2015 and 03.06.2015, but the same could not be served as no person was available in the registered ....

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....ot choose to appear and participate before the 1st respondent in assessment proceedings. Further, after following the procedure contemplated under AP VAT Act, 2005 and the rules made there under, the 1st respondent passed consequential order dated 31.03.2015. 11. Be that as it may, on perusal of the averments made in the affidavit filed in support of the writ petition, it is observed that the petitioner received notice dated 14.09.2017 from the 1st respondent demanding payment of tax and penalty. The petitioner failed to mention the mode of service and the address mentioned in the said notice. Going by the averments of the writ petition, an inference can be drawn that the contention that it had no knowledge of the passing of the assessme....