THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE SUDDALA CHALAPATHI RAO W.P. No.6410 OF 2007

ORDER

: (Per Hon’ble Sri Justice P.Sam Koshy)

Heard Mr. M.V.J.K. Kumar, learned counsel for the petitioner and Mr. T. Chaitanya Kiran, learned Assistant Government Pleader representing Mr. Swaroop Oorilla, learned Special Government Pleader for the State Tax for the respondent.

Perused the record.

2. The instant is a writ petition which has been filed by the assessee initially challenging the show cause notice dated 08.06.2004 issued by the respondent for the alleged default in payment of tax under the Andhra Pradesh Goods and Services Tax, 1957. Pending the writ petition, the department had proceeded and had also passed the assessment order also vide assessment order dated 28.03.2007. Meanwhile, the writ petition was amended. The assessment order has also now been challenged in the present writ petition.

3. Primarily, there have been two grounds raised by the learned counsel for the petitioner in assailing the show cause notice as also the subsequent assessment order. First, we deal that the petitioner has not been permitted to cross-examine the material witnesses on the ba