M/S. Subbaratnamma General Stores vs. The Assistant Commissioner
Held
The Court held that the assessment order was passed in violation of the principles of natural justice because the vigilance report, which formed the basis of the order, was not supplied to the petitioner. The matter was remanded for fresh consideration.
Facts
The petitioner challenged an assessment order under the AP VAT Act, 2005, arguing it was barred by limitation and violated natural justice. The assessment was based on a vigilance report concerning alleged evasion of tax on cigarette sales.
Key Issues
Whether the assessment order was barred by limitation and whether the non-supply of the vigilance report violated principles of natural justice.
Sections Cited
Section 37
AI-generated summary — verify with the full judgment below
HON’BLE SRI JUSTICE C.PRAVEEN KUMAR AND HON’BLE SRI JUSTICE A.V. RAVINDRA BABU W.P. No. 26825 of 2022
ORDER: (Per Hon’ble Sri Justice C. Praveen Kumar)
Heard Sri. G. Narendra Chetty, learned Counsel appearing for the Petitioner and Sri. Y. N. Vivekananda, learned Government Pleader for Commercial Tax.
The present Writ Petition is filed seeking issuance of Writ of Mandamus to declare the impugned Assessment Order vide A.A.O. No. ZH370722OD15092, dated 12.07.2022, passed by first Respondent for the tax periods 2009-10 to 2011-12 under A.P. VAT Act, 2005, as barred by limitation and violative of principles of natural justice.
The facts, in issue, are as under: (i) The first Respondent herein passed an Assessment Order, dated 26.08.2014, stating that the Regional Vigilance and Enforcement Department Officers, inspected the business premises of one M/s. Gontla Brothers, Dharmavaram, and recorded the statement of one Sri. Ranganath, who is said to 2 have stated that he has sold cigarettes to the Petitioner. The said inspection material was forwarded by the Regional Vigilance and Enforcement Department to the first Respondent, which re
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
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.