VYPLAVI GRANITES Vs. COMMERCIAL TAX OFFICER
LAWS(APH)-2019-10-51
HIGH COURT OF ANDHRA PRADESH
Decided on October 30,2019

Vyplavi Granites Appellant
VERSUS
COMMERCIAL TAX OFFICER Respondents


Referred Judgements :-

GODREJ AGROVET LTD. V. COMMERCIAL TAX OFFICER [REFERRED TO]


JUDGEMENT

C.PRAVEEN KUMAR, J. - (1.)The present Writ Petition came to be filed seeking issuance of a Writ of Mandamus or any other Writ or Order or Direction declaring the action of the 1st Respondent in passing the Assessment Order under the CST Act 1956 for the year 2015-2016, dated 31.01.2017, in a mechanical manner without granting any time to file objections to the proposed notice, dated 14.11.2016, or providing opportunity of hearing and also the inaction for not considering the request for reopen of assessment filed by the petitioner through letter, dated 02.05.2017, under Rule 12(7) read with Section 8(4)(a) and Rule 12(10) of CST (R&T) Rules read with 14-A (5-A) of the CST (AP) Rules of the CST Act 1956.
(2.)As seen from the averments made in the affidavit filed in support of the Writ Petition, the Petitioner herein is a registered dealer of the 1st Respondent under A.P. VAT Act 2005 and CST Act 1956, engaged in the business of processing of raw granite blocks for manufacturing and export sales of polished granite slabs. A final Assessment came to be made by the 1st Respondent under CST Act 1956 for the year 2015-16, on 31.01.2017. It is said that, higher tax has been levied in the absence of any supporting evidence for direct exports and statutory declarations as required under Section 5(3) of CST Act without granting any time to file the objections, determining the net turnover of Rs. 2,43,29,660/-.
(3.)After receipt of the Impugned Proceedings on 15.03.2017, the Petitioner submitted Direct Export documents, Form-C Form-H declarations along with proof of exports on 06.05.2017, with a request to revise the assessment proceedings, dated 31.01.2017, explaining the delay in filing the same.
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