SRIVARI INDUSTRIES Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) THESE writ petitions are filed challenging the assessment orders dated 6.10.2012 passed by the first respondent for the assessment years 2008 -09 and 2009 -10 on the ground that before passing the said order, the first respondent had not served on the petitioner a copy of the investigation report of the 2nd respondent. The petitioner is a firm engaged in the business of manufacture of non -woven fabric registered as a dealer on the file of the first respondent. It had filed CST returns for the assessment years 2008 -09 and 2009 -10 with the first respondent. The 2nd respondent conducted audit of the accounts of the petitioner and in his investigation found that the petitioner showed transfer of stocks to branches out of Andhra Pradesh although they actually pertain sale in the course of inter state trade.

(2.) SHOW cause notices dated 22.6.2012 were issued by the first respondent proposing assessment under the CST Act for the above assessment years and the same were served on the petitioner by registered post. As the petitioner did not produce statutory declarations and objections against the proposed assessment, the first respondent confirmed the proposal in the show cause notices.

(3.) THE learned Special Government Pleader for Taxes Sri P. Balaji Varma contends that the petitioner had not furnished any explanation/objections before the first respondent; filed no material in support of his plea that the transactions were branch transfers and not sales in the course of inter state trade; had not requested the first respondent to furnish copies of the investigation report of the second respondent; and therefore the petitioner cannot complain of violation of natural justice having not availed of opportunity to object to the show cause notice. Therefore, the writ petition should be dismissed.