M/S. Rump Industries vs. The Deputy Commercial Tax Officer
Held
The Court set aside the ex parte assessment order and remanded the matter back to the assessing authority. This was conditional on the petitioner depositing 25% of the disputed tax amount.
Facts
The petitioner challenged an ex parte best judgment assessment order for disallowing input tax credit. The petitioner claimed a short notice period prevented them from submitting documents, especially due to the onset of the pandemic.
Key Issues
Whether the ex parte assessment order was passed in violation of natural justice due to insufficient time for the petitioner to submit documents, particularly in light of the pandemic.
Sections Cited
Andhra Pradesh Value Added Tax Act, 2005
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.16032 of 2020
ORDER:- (Per Hon’ble Sri Justice C.Praveen Kumar)
Heard Sri Shaik Jeelani Basha, learned counsel for the petitioner, and Sri S.A.V. Sai Kumar, learned Assistant Government Pleader for Commercial Tax appearing for the respondents, and perused the record.
The present writ petition came to be filed under Article 226 of the Constitution of India seeking the following relief:-
“…… pleased to issue Wirt of Mandamus or any other appropriate writ or order or direction declaring the action of the 1st Respondent in passing the Ex parte Best Judgment Assessment Proceedings, dated 19.03.2020 served on the petitioner on 20.03.2020 for the tax period 2016-17 to 2017-18 (September, 2016 to June, 2017) under the Andhra Pradesh Value Added Tax Act, 2005 as arbitrary, contrary to law and in violation of principles of natural justice and consequently set aside the Ex parte Best Judgment Assessment Proceedings of the 1st respondent, dated 19.03.2020 and pass ……”
The affidavit filed in support of the writ petition shows that the pe
The judgment continues below.
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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.