2026 (7) TMI 1670

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....ales Tax<br>HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND HONOURABLE SRI JUSTICE T.C.D. SEKHAR Counsel for the Petitioner : Shaik Jeelani Basha Counsel for the Respondent(S) : Gp For Commercial Tax ORDER PER HON'BLE SRI JUSTICE R. RAGHUNANDAN RAO: The petitioner was registered under the Andhra Pradesh Value Added Tax Act, 2005 (for short, 'the APVAT Act') and had suffered an order of....

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....earing for the petitioner would contend that the appellate authority after recording all the objections and statements of facts filed by the petitioner had simply rejected the appeal of the petitioner on the ground that no person has appeared before him for hearing, despite service of notices. Learned counsel would submit that the Appellate Deputy Commissioner would still require to consider and p....

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....e Appellate Authority in pursuance of the notices issued by the Appellate Authority. None of the objections or grounds of appeal raised by the petitioner have been considered by the Appellate Authority. 7. In the circumstances, it must be held that there has been substantial violation of principles of natural justice. 8. Accordingly, this Writ Petition is allowed setting aside the impugned o....