PARASHURAM INDUSTRIES Vs. STATE OF TELANGANA

JUDGEMENT

(1.) Challenging an order of assessment and an order of penalty, the dealer under the Telangana Value Added Tax, 2005, has come up with the above Writ Petition.

(2.) Heard Mr.B.Vijaysen Reddy, learned counsel for the petitioner and Mr.T.Vinod Kumar, learned Special Standing Counsel for the department.

(3.) As stated earlier, the petitioner has challenged both the order of assessment as well as the order of penalty. The order of assessment dated 18.05.2017 proceeds on the basis that a show cause notice was issued on 02.03.2017 and that the petitioner filed the purchase invoices for the purchase of gunnies, twine and machinery in response to the said notice.