M/S Bhavani Medical Agencies vs. The Deputy Commercial Tax Officer
Held
The High Court set aside the ex parte assessment order and remanded the matter back to the assessing authority. This was conditional upon the petitioner depositing 25% of the disputed tax within four weeks.
Facts
The petitioner, a dealer under the Andhra Pradesh Value Added Tax Act, 2005, challenged an ex parte best judgment audit assessment order. The petitioner claimed they could not submit objections due to short notice and the onset of the pandemic.
Key Issues
Whether the ex parte assessment order was passed in violation of natural justice due to insufficient time to respond amidst the pandemic. Whether the petitioner should be allowed to submit documents after the assessment.
Sections Cited
Andhra Pradesh Value Added Tax Act, 2005, Central Sales Tax Act, 1956
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.16031 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:-
“…… to issue Writ 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 Audit Assessment Proceedings dated 18.03.2020 served on the petitioner on 20.03.2020 for the tax period 2015-16 to 2017-18 (up 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 Audit Assessment Proceedings of the 1st respondent, dated 18.03.2020 and pass ……”
The affidavit filed in support of the writ petition shows that the petitioner
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.