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2017 DIGILAW 474 (AP)

Laser Shaving India Pvt. Ltd. v. Asst. Commissioner (CT) LTU, Hyderabad Rural Division, Hyderabad

2017-08-02

T.RAJANI, V.RAMASUBRAMANIAN

body2017
ORDER : V. Ramasubramanian, J. The petitioner has come up with the above writ petition challenging a revision of assessment made under Section 32(2) of the Telangana Value Added Tax Act, 2005. 2. Heard Mr. Bhaskar Reddy Vemireddy, learned counsel for the petitioner and Mr. M. Govind Reddy, learned Special Standing Counsel for Commercial Taxes (Telangana). 3. The main grievance of the petitioner is that the specific objections made on 13-6-2017 at the time of personal hearing with respect to VAT on the excise component and scrap, was not considered at all. The copy of the written objections is filed. The impugned order does not show a consideration of the objections. Therefore, the failure of the 2nd respondent to consider the objections before passing the order has vitiated the impugned order. 4. Hence, the writ petition is allowed, the impugned order is set aside and the matter is remanded back to the revisional authority. The revisional authority shall fix a date for personal hearing and hear the petitioner, consider their objections and pass an order in accordance with law. It is needless to point out that as a consequence of the revisional authority order being set aside, the consequential order will also go. The miscellaneous petitions, if any, pending in this writ petition shall stand closed. No costs.