M/S. Madeena Steels vs. The Deputy Assistant Commissioner
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Cause title — parties, addresses and appearances
The Court made the following: ORDER
■ - ‘'a ■s 1 WRIT PETITION No.11185 of 2023 ORDER: (per UDPR,J) alleged authorizations issued by the ■4*’* respondent simultaneously as. illegal, arbitrary, highhanded, without authority of law and juri iction and restrain the respondents 1 to 4 in causing harassment of the petitioner under the guise of inspection and pass appropriate order deemed fit. Heard Sri V.Siddharath Reddy, learned counsel for the 2. petitioner and the learned Government Pleader for Commercial Taxes-II. What transpires from the record is that for the tax period 3. 01.07.2017 to 31.01.2022, an assessment order was passed on 29.11.2022 and it is further noticed that for February, 2022-August, 2022 also an assessment order was passed on 20.02.2023 and now a HON’BLE SRI JUSTICE U.DURGA PRASAD RAO AND . HON’BLE SRI JUSTICE T. MALLIKARJUNA RAO The petitioner seeks Writ of Mandamus to declare the action of : ■ ■ the respondents 1 to 3 in conducting multiple inspections based on the 2
Now the grievance of the petitioner is that since for each assessment period, a different officer clarification can be obtained from the petitioner. 5. respondent basing on the exigencies and convenience. However, petitioner, cannot ventilate any grievance in period from September, 2022 to January, 2023 and the petitioner has to produce record mentioned in the said notice. • { notice was issued by the 3 respondent to the petitioner that inspection was initiated under section 67 of the AP GST Act, 2017, for the tax respondent appoints one authorized officer, and said officer gives a comprehensive notice to produce all the records, the petitioner in due compliance, will produce all the records which can be verified and Learned Government Pleader opposed the Writ Petition stating that appointment of different authorized officers is the prerogative of the 4‘'’ was authorized by the 4* respondent and inspections were conducted frequently by different authorized officers, the petitioner faced hardship, stress and strain as, same records and bank account were to be produced before each officer and thereby the other business activities of the petitioner were hampered. The ultimate request of the petitioner is that if the 4*
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We find force in the submission of learned Government 1 Pleader. It is the prerogative of 4*** respondent to appoint different assessment officers having regard to the volume of work load and other ■ relevant facts & circumstances. As there is no statutory violation in that regard, this Court cannot give any direction to the A*** respondent as prayed for by the petitioner. However, having regard to the submission of learned counsel for the petitioner, we deem it apposite to give liberty to the petitioner to. submit a representation to the •4“' respondent expressing his practical difficulties, in which case, the 4 respondent shall consider the same and take necessary steps. With these . observations, this Writ Petition is closed. that regard. Referring to the present case, learned Government Pleader would submit that already assessment order was passed for the period 2017 to August, 2022, and inspection was contemplated only inrespect of the assessment period of September, 2022 to January, 2023 and therefore the petitioner cannot express any difficulty in producing the records as called for in the impugned notice.
4 As a sequel, miscellaneous applications pending, if any, shall stand closed. No costs. //// N. NAGAMMA ASSISTANT REGISTRAR SECTIONT5FFICER Andhra Pradesh.
The Assistant Commissioner (ST), Tirupati- II Circle, Chittoor District, Andhra To,
The Deputy Assistant Commissioner-1 (ST), Chittoor, Andhra Pradesh.
The Deputy Assistant Commissioner (ST), Tirupati- III Circle, Chittoor District, Pradesh, Secretariat Building, Velagapudi, Amaravathi, Guntur District.
One CC to SRI. V SIDDHARTH REDDY Advocate [OPUC]
Two CCs to GP FOR COMMERCIAL TAX, High Court Of Andhra Pradesh. [OUT]
Two CD Copies csb Pradesh.
The Joint Commissioner of State Tax, Government of Andhra Pradesh, D.No. 12-468-4, Adjacent to NH-16, Service Road, Kunchanapally, Guntur District Andhra Pradesh-522501. 5. The Chief Commissioner of State Tax, Government of Andhra Pradesh, D.No. 12-468-4, Adjacent to NH-16, Service Road, Kunchanapally, Guntur District Andhra Pradesh-522501. 6. The Principal Secretary (Revenue)(GST) Department, State of Andhra
HIGH COURT DATE0:03/05/2023 ORDER CLOSING THE WP WITHOUT COSTS col WP.No.11185of2023 current Sec^fc
Reproduced from the public record of the Andhra Pradesh High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.