RENUKA INDUSTRIES, SIDDIPET, MEDAK DISTRICT, NOW SIDDIPET DISTRICT, REP BY ITS ERSTWHILE PARTNER M SATYANARAYANA Vs. COMMERCIAL TAX OFFICER-III, NIZAMABAD

JUDGEMENT

(1.) A registered dealer under the Telangana VAT Act, 2005 has come up with the above writ petition challenging an order passed by the first appellate authority on the short ground that the allegation of violation of natural justice made against the order of the Original Authority was not even considered by the appellate authority.

(2.) Heard Mr. P. Vasudeva Reddy, learned counsel for the petitioner and Mr. J. Anil Kumar, learned Special Standing Counsel for the respondents.

(3.) The main ground on which the impugned order is attacked is that though the show cause notice made a reference to an incriminating material received from the Additional Commissioner of Commercial Taxes, Enforcement Wing, which were obtained during the search of the business premises of another dealer, the copy of the same was not furnished to the petitioner before the order of assessment was passed.