Sri Lalitha Dall Producers vs. The Commercial Tax Officer Morrispet Circle
Held
The Court quashed the penalty proceedings as the Appellate Authority determined no tax was due. Therefore, the recovery of penalty would not arise.
Facts
The petitioner challenged a penalty order under the APVAT Act, 2005, alleging violation of natural justice. The Appellate Authority later allowed the dealer's appeal, finding the total tax due to be Nil after accounting for payments made.
Key Issues
Whether penalty can be levied when the Appellate Authority determined the net tax liability to be Nil. Whether the penalty order violated principles of natural justice.
Sections Cited
Section 4(4)(i), Section 13, Rule 20
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.15215 of 2019
ORDER:- (Per Hon’ble Sri Justice C.Praveen Kumar)
Heard Sri K. Srinivasa Rao, learned counsel for the petitioner and Sri T.C.D. Sekhar, learned Government Pleader for Commercial Taxes appearing for the respondents, and with their consent, this writ petition is disposed of at the stage of admission.
The present Writ Petition came to be filed under Article 226 of the Constitution of India seeking the following relief:-
“…… to issue Writ of Mandamus or any other appropriate Writ or order or direction setting the order of penalty in Form VAT 203 dated 19.8.2019 for the period 2010-11 to 2013-14 (upto 20.1.2014) under Andhra Pradesh Value Added Tax Act, 2005 as illegal, arbitrary, without authority of law and jurisdiction, in gross violation of principles of natural justice, and consequently direct the 3rd respondent to pass orders afresh in accordance with law, and pass such other order or orders….”
The averments in the affidavit filed in support of the Writ Petition and the material on record would show tha
The judgment continues below.
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