M/S.Prakash Sign Systems, Vijayawada. vs. The Commercial Tax Officer, Vijayawada.
Held
The High Court held that the petitioner should have filed a reply to the show cause notice before approaching the court. The writ petition was not sustainable in its current form.
Facts
The petitioner, engaged in works contract for vinyl and flex hoarding, opted for a composition scheme under the AP VAT Act. The respondent issued a notice proposing to levy tax at a higher rate and penalty, which the petitioner challenged via a writ petition without filing a reply.
Key Issues
Whether the writ petition is maintainable when the petitioner has not exhausted the alternative remedy of filing a reply to the show cause notice and an appeal.
Sections Cited
Rule 17, Section 4(7), Rule 25(5), Section 31
AI-generated summary — verify with the full judgment below
1
[ 3438 ] IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI (Special Original Jurisdiction) THURSDAY,THE TWENTY FIRST DAY OF DECEMBER TWO THOUSAND AND TWENTY THREE PRESENT
THE HONOURABLE SRI JUSTICE U.DURGA PRASAD RAO
THE HONOURABLE SRI JUSTICE A V RAVINDRA BABU WRIT PETITION NO: 13198 OF 2006 Between:
M/S.PRAKASH SIGN SYSTEMS, VIJAYAWADA., 40-1-153, MG Road, Vijaywada, Rep by its Proprietor, Sri CDV Subba Rao. ...PETITIONER(S) AND 1. THE COMMERCIAL TAX OFFICER, VIJAYAWADA., Venj Circle, Vijayawada. ...RESPONDENTS This Court made the following: ORDER: (Per Hon’ble Sri Justice U. Durga Prasad Rao)
In this writ petition filed under Article 226 of the Constitution of India, the petitioner seeks following relief:
“to issue a writ of mandamus or any other appropriate writ or order or direction declaring the action of respondent in proposing to levy tax at 12.5% on the works contract executed by the petitioner ignoring the option exercised by the petitioner under Rule 17 read with Section 4(7) of VAT Act as arbitrary, illegal, unjustified, without jurisdiction and consequently set aside notice in Form No.305-A dated 07.06.2006 issued by the
The judgment continues below.
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