AVET CHEMICALS LTD Vs. CTO, GANDHINAGAR CIRCLE ANO

JUDGEMENT

(1.) Heard the learned counsel for the petitioner and Sri M.Govind Reddy, learned Special Counsel for Commercial Taxes for the respondents.

(2.) The petitioner has challenged in this Writ Petition demand and notice in Form No.4 dt.03.10.2012 issued under Section 25 of the AP VAT Act, 2005 read with Section 25 of the A.P. Revenue Recovery Act, 1864 and final urgent arrears notice dt.28.08.2012 apart from the orders of assessments for the years 2004-05 dt.17.03.2008, 2005-06 dt.31.12.2008, 2006-07 dt.22.03.2010, 2007-08 dt.15.03.2011, 2008-09 dt.17.03.2011 under the APGST Act and CST Act issued by the 2nd respondent on the principal ground of violation of principles of natural justice, and also contending that the products, the petitioner deals with, are exempted from tax under AP VAT Act with effect from 01.10.2006.

(3.) It is the specific contention of the learned counsel for the petitioner that no pre-assessment show-cause notices were served on the petitioner before passing of the impugned Assessment Orders for 2004- 05 to 2008-09 and for the first time final urgent arrears notice dt.28.08.2012 was served on the petitioner demanding Rs.83,49,705/- without communicating the said Assessment Orders.