M/S Imran Granites v. The State Of Andhra Pradesh

THE HON'BLE SRI JUSTICE SANJAY KUMAR AND THE HON'BLE SRI JUSTICE T.AMARNATH GOUD WRIT PETITION No.5706 of 2018 ORDER: (Per Hon'ble Sri Justice Sanjay Kumar) The petitioner proprietary concern is aggrieved by the action of the Commercial Tax Officer, Hindupur Circle, Anantapur District, in seeking payment pursuant to his notice dated 17.01.2017, without communicating the final assessment order. 2.

Perusal of the notice dated 17.01.2017 reflects that it is in the nature of a show cause notice calling upon the petitioner concern to file its written objections against the proposed tax along with documentary evidence within a time frame.

3.

Sri N.Aswartha Narayana, learned counsel for the petitioner concern, would state that pursuant to the aforestated notice, the petitioner concern submitted its reply on 12.02.2017. The grievance of the petitioner concern, however, is that without furnishing any assessment order, the Commercial Tax Officer, Hindupur Circle, is pressing for payment.

4.

Sri Shaik Jeelani Basha, learned Special Standing Counsel for Commercial Taxes, State of Andhra Pradesh, produced the record before this Court. Perusal thereof reflects that the Commercial Tax Officer, Hindupur Circle, passed assessment order dated 28.02.2017 holding the petitioner concern liable to pay tax to the tune of Rs.17,24,002/-. The said order records that the show

cause notice dated 17.01.2017 was issued to the petitioner concern and a reminder notice was also issued on 02.02.2017, but the petitioner concern did not file any written objections. The record however reflects that the notice dated 17.01.2017 and the reminder dated 02.02.2017 were sent to the Proprietor of the petitioner concern, Sri H.Imam Sab, at the same address viz., U.Rangapuram (V), H/o. Melavio, Guddampalli (Post), Madakasira (Mdl), Ananthapuramu Dist.

5.

Sri N.Aswartha Narayana, learned counsel, states that though the initial show cause notice dated 17.01.2017 was received, the subsequent reminder notice dated 02.02.2017 was not.

6.

The acknowledgment cards available in the record show that as regards the earlier show cause notice, the recipient signed in Telugu as H.Imam Sab, while the acknowledgment card for the reminder notice is signed in English as H.Imam Sam. The assessment order dated 28.02.2017 was also addressed to the proprietor of the petitioner concern at the very same address and the acknowledgment available in the record shows that it was received by someone who signed in English as H.Imam Sad. 7.

The discrepancies, as set out supra, clearly indicate that the benefit of doubt must go to the petitioner concern, as there seems to be no consistency in the service of the notices/assessment order

and the acknowledgment cards do not even indicate the full address of the addressee. Significantly, the cause title in the writ petition states the address of the petitioner concern is at H.No.5174, U.Rangapuram, Madakasira (Tq.), Anantapur District, but none of the aforestated notices/assessment order were sent to the said house number.

8.

In the light of the aforestated facts, the petitioner concern cannot be said to have been given adequate opportunity to putforth its case. All the more so, as the petitioner concern claims that it submitted its reply to the initial notice dated 17.01.2017 which is not available in the record and Sri Shaik Jeelani Basha, learned Special Standing Counsel, asserts that it was never received. The impugned assessment order dated 28.02.2017 passed by the Commercial Tax Officer, Hindupur Circle, is accordingly set aside on the ground of violation of the principles of natural justice. The petitioner concern shall furnish the proper address for service of notices upon it and its sole proprietor at his residential address to the Commercial Tax Officer, Hindupur Circle, within one week from today.

Thereupon, the Commercial Tax Officer, Hindupur Circle, shall issue fresh notices to the petitioner concern and its proprietor at the addresses furnished and give due opportunity of hearing for filing of reply along with supporting material. The Commercial Tax Officer, Hindupur Circle, shall thereafter consider the material placed before him and take a decision in the matter.

9.

The writ petition is allowed to the extent indicated above. Pending miscellaneous petitions, if any, shall stand closed. No order as to costs.

____________________ SANJAY KUMAR, J _________________________ T.AMARNATH GOUD, J Date: 10.07.2018 TJMR