GARUDA TRUCKS Vs. STATE OF TELANGANA

JUDGEMENT

(1.) Heard the counsel for petitioner, and Sri M. Govind Reddy, counsel for respondents.

(2.) The short question which arises for consideration in this Writ Petition is whether the Assessing Authority (4th respondent) who passed the Assessment Order dt.11.05.2017 against petitioner could rely upon the material procured by him from the Road Transport Authority (R.T.A.) which he did not furnish it to the petitioner while making assessment of the VAT Returns of the petitioner for the tax period 01.04.2014 to 31.03.2016.

(3.) It is not in dispute that in the show-cause notice issued to petitioner on 11.01.2017, the 4th respondent proposed to take into account certain information which he had obtained from the Road Transport Authority and asked the petitioner to submit his objections thereto.