2026 (4) TMI 1570

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Petition Nos. 8058, 8065 & 8090 of 2026 - -<br>GST<br>HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND HONOURABLE SRI JUSTICE T.C.D. SEKHAR Counsel for the Petitioner : Singamsetty V.M. Sankar Counsel for the Respondent(S) : GP For Commercial Tax PER HON'BLE SRI JUSTICE R. RAGHUNANDAN RAO : As the issues raised in these Writ Petitions are one and the same, they are being disposed of, by wa....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 8090 of 2026 2021-2022 30.12.2025 4. All these orders are sought to be challenged by the petitioner, on the ground that, the said orders suffered from violation of Principles of Natural Justice. 5. The Assessing Authority had initiated proceedings, on the ground that, the standard yield of refined oil from the crude oil would be 94.5%. However, the yield obtained by the petitioner, fo....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.....05.2025, 19.06.2025 & 23.08.2025 and the written objections filed, as part of the personal hearing held, on 13.10.2025, to contend that this issue was raised but was not answered by the Assessing Officer. 8. The impugned orders of assessment do not contain any reference to the letters, dated 28.05.2025 & 23.08.2025, in some of the assessment orders. However, the letter, dated 28.05.2025, has s....