RUMP INDUSTRIES Vs. DEPUTY COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) Heard Sri Shaik Jeelani Basha, learned counsel for the petitioner, and Sri S.A.V. Sai Kumar, learned Assistant Government Pleader for Commercial Tax appearing for the respondents, and perused the record.

(2.) The present writ petition came to be filed under Article 226 of the Constitution of India seeking the following relief:-

(3.) The affidavit filed in support of the writ petition shows that the petitioner is a proprietorship concern carrying on business in purchase and sale of C.I. Pipes and Fittings, PVC Products etc., and is a registered dealer on the rolls of respondent No.2, both under the Central Sales Tax Act, 1956 and the Andhra Pradesh Value Added Tax Act, 2005. Respondent No.1 herein, pursuant to an authorization given by the Deputy Commissioner (CT) Nellore, audited the books of accounts of the petitioner and after audit, issued show cause notice, dtd. 28/2/2020, which was served on the petitioner on 6/3/2020, proposing to disallow input tax credit of Rs.4,60,601.00. It is stated that because of certain contingencies and the pandemic, the petitioner could not file objections and could not also prefer an appeal before the authority. Hence, the present writ petition came to be filed mainly on the ground that though the show cause notice was issued, the time given to collect material is too short that he could not submit his documents, which lead to passing of an ex parte Best Judgment Assessment. Hence, Sri Shaik Jeelani Basha, learned counsel for the petitioner, would submit that the matter may be remanded back to respondent No.1 enabling the petitioner to submit his documents.