M/S. Vijay Vaishnavi Constructions v. The Assistant Commissioner (St)

THE HON'BLE SRI JUSTI CE SANJAY KUMAR AND THE HON'BLE SRI JUSTI CE K.LAKSHMAN WRI T PETI TI ON NO.19944 OF 2019 ORDER: (per SK,J) Challenge in this writ petition is to the Best Judgment Assessment Order dated 31.07.2019 passed by the Assistant Commissioner (State Tax), Barkatpura/Sultan Bazar Circle, Hyderabad. Perusal of the record reflects that the petitioner submitted its response to the Notice in Form VAT 305A dated 16.07.2019 requesting for one month time to submit its reply and the office of the Assistant Commissioner (State Tax), Barkatpura/Sultan Bazar Circle, Hyderabad, granted it twenty days time, that is, up to 20.08.2019, by way of an Endorsement dated 01.08.2019.

That being so, the order dated 31.07.2019 cannot be sustained. The said order is accordingly set aside. The petitioner is permitted time up to 04.10.2019 to submit its representation/reply to the Notice in Form 305A dated 16.07.2019, whereupon the assessing authority shall consider the same and pass appropriate orders.

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

________________ SANJAY KUMAR,J _____________ K.LAKSHMAN,J Date:13.09.2019 Note:

Furnish C.C. in two days.

(B/o) GJ