(1.) The order of the Sales Tax Appellate Tribunal, Hyderabad (STAT) in A.R. No. 38 of 2010 dated 08.02.2010, and the endorsement of the Deputy Commissioner (C.T) dated 29.12.2009 read with the revision order passed by him, under Section 20(2) of the APGST Act, dated 07.07.2008, are under challenge in this writ petition as ultravires and illegal. The petitioner would seek a consequential direction to the Deputy Commissioner (C.T) to entertain the application submitted by them on 20.10.2009 and decide the same.
(2.) Facts, in brief, are that the petitioner is an assessee on the rolls of the 2nd respondent. For the assessment year 2004-2005, the petitioner returned a turnover of Rs. 2,11,45,852/-, representing the first sale of sports goods, and accordingly paid tax of Rs. 21,61,357/-. The said turnover, as assessed to tax, comprised of Rs. 31,53,116/- for the period from 01.04.2004 to 26.05.2004 and was subjected to tax at 8%.
(3.) The Deputy Commissioner (CT), (the 1st respondent herein), issued show cause notice dated 10.06.2008 proposing to revise the assessment, and to levy tax on the turnover of Rs. 31,53,116/-, for the first part of the assessment year, at 12% instead of 8% levied by the assessing authority. The petitioners filed their objections thereto on 30.06.2008. The 1st respondent, however, confirmed the revision by his order dated 07.07.2008.