Venkateswara Electricals vs. Deputy Commercial Tax Officer-Iii
Held
The High Court quashed the penalty order, noting that the appellate authority had already remanded the assessment order to the assessing authority for de-novo verification. The Court stated that recovery of penalty would not arise in this situation.
Facts
The petitioner challenged a penalty order for the tax periods 2014-15 to 2017-18, alleging violation of natural justice. The petitioner had failed to reply to a show cause notice regarding disallowance of Input Tax Credit (ITC).
Key Issues
Whether the penalty order was sustainable given the subsequent remand of the assessment order and alleged violation of principles of natural justice.
Sections Cited
Not explicitly mentioned in the provided text, but the context relates to assessment and penalty under VAT law.
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.11881 of 2019
ORDER:- (Per Hon’ble Sri Justice C.Praveen Kumar)
Heard learned counsel for the petitioner and learned Government Pleader for Commercial Taxes appearing for the respondents. 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 a Writ of Certiorari or any other appropriate writ or order or direction quashing the order of the 1st respondent dated 2.7.2019 in AO.No162644, imposing penalty of Rs.23,83,161/- for the tax period 2014-15 to 2017-18 (up to June, 2017) as illegal, arbitrary, whimsical, without jurisdiction and in violation of principles of natural justice and award exemplary costs against the 1st respondent 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 that the 1st respondent, on an authorization by the Deputy Commissioner (CT), Visakhapatnam,
The judgment continues below.
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