M/S. Shree Radha Krishna Alloys (P) LTD. vs. The Deputy Commissioner (CT), Anantapuramu
Held
The High Court held that the writ petition was not maintainable. The Court found that the petitioner had an effective alternative remedy of appeal to the VAT Tribunal. Regarding the petitioner's grounds, the Court observed that the issue of branch transfer turnover presented an arguable point that could not be decided in a writ petition. Furthermore, concerning input tax credit, the respondents' claim of adjustment towards central sales tax indicated that the matter was not a simple case of violation of principles of natural justice or lack of jurisdiction. Therefore, the Court dismissed the writ petition, leaving it open for the petitioner to approach the Tribunal. The Tribunal was directed to deal leniently with any delay caused by the petitioner approaching the High Court.
Facts
The petitioner, M/s. Shree Radha Krishna Alloys (P) Ltd., a registered dealer under the Andhra Pradesh Value Added Tax Act, 2005, filed a writ petition challenging a revised order of assessment passed under Section 32(2) of the Act by the Deputy Commissioner (CT), Anantapuram. The petitioner contended that the turnover relating to branch transfer was erroneously calculated and that their objections regarding input tax credit were not addressed. The respondents claimed that excess input tax credit was adjusted towards central sales tax. The High Court noted that the petitioner had an alternative remedy of appeal to the VAT Tribunal.
Key Issues
1. Whether the writ petition is maintainable given the existence of an alternative remedy of appeal to the VAT Tribunal, and if the grounds raised by the petitioner (erroneous branch transfer turnover and non-consideration of input tax credit objections) warrant interference in writ jurisdiction. Petitioner's arguments: The petitioner argued that the revised order of assessment was erroneous concerning branch transfer turnover and that their objections regarding input tax credit were not dealt with by the respondents, suggesting a potential violation of principles of natural justice or lack of jurisdiction. Respondents' arguments: The respondents contended that excess input tax credit was adjusted towards central sales tax. They implicitly argued that the petitioner's grievances could be addressed through the statutory appellate mechanism.
Sections Cited
Section 32(2)
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THE HON’BLE SRI JUSTICE V. RAMASUBRAMANIAN
AND THE HON’BLE SMT. JUSTICE T. RAJANI WRIT PETITION No.30064 of 2017
ORDER: (Per VRS,J)
The petitioner, who is a registered dealer under the Andhra Pradesh Value Added Tax Act, 2005 (for short ‘the Act’), has come up with the above writ petition, challenging a revised order of assessment passed under Section 32 (2) of the Act.
Heard Mr. G. Narendra Chetty, learned counsel for the petitioner, and Mr. S. Suribabu, learned special standing counsel for the Commercial Tax Department, appearing for the respondents.
As against the impugned order of revision, the petitioner has an effective alternative remedy of appeal to the VAT Tribunal. But, the petitioner has chosen to come up with the above writ petition, primarily on two grounds, namely, (1) that the turnover relating to branch transfer was obviously erroneous, and (2) that insofar as input tax credit is concerned, the objections of the petitioner were not even dealt with by the respondents. But, we find that on the first objection, there is an arguable point, which cannot be decided in this writ petition. Even in respect of the second objec
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