2026 (8) TMI 4

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....6<br>Writ Petition No. 18096/2026 - -<br>CST, VAT & Sales Tax<br>HONOURABLE SRI JUSTICE NINALA JAYASURYA AND HONOURABLE SRI JUSTICE T.C.D. SEKHAR Counsel for the Petitioner : G Narendra Chetty Counsel for the Respondent(S) : None ORDER PER HON'BLE SRI JUSTICE T.C.D. SEKHAR: 1. The petitioner was a registered dealer under AP VAT Act, 2005 on the rolls of the 1st respondent. The petit....

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....ught not to have restricted the ITC. 2. The 2nd respondent after hearing the appeal by order dt.11.05.2023 disposed of the same, by directing the 1st respondent to conduct denovo enquiry and to pass appropriate orders. In pursuance of the said order, the 1st respondent issued show cause notice dated 13.10.2025 calling upon the petitioner to file written objections along with documentary evidenc....

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....e was no mixing of exempted goods and taxable goods and that no common inputs were used for exempted goods. He would further submit that, the assessment order is also liable to be set aside inasmuch as the assessing authority did not consider the purchase and sales details submitted by the petitioner on the ground that the same was not in the requested format by the said authority. He would furthe....

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....al of the order under challenge would show that the assessing authority did not consider purchase and sales details submitted by the petitioner on the ground that the same was not in the format as requested by him. In this connection, the assessing authority should have called for further information from the petitioner, which admittedly was not done. In the circumstances, as rightly contended by ....