M/S. Triveni Homes vs. The Deputy Commercial Tax Officer-I
Held
The Court held that the Assessing Authority did not lack jurisdiction. However, it found that the Assessing Authority failed to consider the Appellate Authority's findings on remand, potentially leading to double taxation.
Facts
The petitioner, a dealer in works contracts, opted for a Composition Scheme under the VAT Act. An assessment order was passed, which was set aside and remanded by the Appellate Authority. On remand, the Assessing Authority passed a similar order, leading to the present writ petition.
Key Issues
Whether the Assessing Authority had jurisdiction and whether the remand order was properly followed, avoiding double taxation.
Sections Cited
Section 4(7)(d), Rule 59(1), Rule 17(4)(b), Rule 17(4)(e)
AI-generated summary — verify with the full judgment below
THE HONOURABLE SRI JUSTICE C.PRAVEEN KUMAR AND THE HONOURABLE SRI JUSTICE A.V.RAVINDRA BABU
WRIT PETITION No. 4880 of 2022
ORDER:- (Per Hon’ble Sri Justice C.Praveen Kumar)
1) Assailing the Order, passed by the first Respondent, dated 22.01.2022, relating to tax periods 2015-16 and 2016- 17 under the Andhra Pradesh Value Added Tax Act, 2005, the present Writ Petition is filed. 2) The facts, in issue, are as under: (i) The Petitioner herein was a registered dealer under the Andhra Pradesh Value Added Tax Act, 2005 [„VAT Act‟], on the rolls of 2nd Respondent herein [The Commercial Tax Officer, Anantapuram Circle-II], doing business in execution of Works Contracts as a Builder. It is said that, the Petitioner was paying tax regularly and so also filing monthly returns. (ii) The Petitioner is said to have opted for a Composition Scheme under Section 4(7)(d) of the VAT Act, by filing Form VAT 250 and, accordingly, submitted returns and
2 paid taxes under the said Scheme on the entire receipts towards works contracts, without claiming any Input Tax Credit. (iii
The judgment continues below.
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