M/S. Ambica Extractions vs. The Commercial Tax Officer-1
Held
The Court held that while the reassessing officer had the competence to pass the order, the order was vitiated by a lack of reasons for rejecting the petitioner's objections, violating principles of natural justice.
Facts
A jurisdictional assessing officer issued a reassessment order to disallow input tax credit previously allowed by another officer. The petitioner challenged this order, arguing the reassessing officer lacked competence and the order was passed without proper reasoning.
Key Issues
Whether the reassessing officer had the competence to pass the order and whether the order was passed in violation of principles of natural justice due to lack of reasons.
Sections Cited
Rule 59 (6)
AI-generated summary — verify with the full judgment below
HON’BLE SRI JUSTICE C. PRAVEEN KUMAR AND HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO
W.P.No.3489 of 2020
ORDER: (Per Hon’ble Sri Justice R. Raghunandan Rao)
The petitioner is a registered dealer on the rolls of the 1st respondent. At the relevant point of time, the Taxation Act enforced was the A.P. VAT Act, 2005. 2. For the tax period 01.04.2013 to 31.03.2016 the 2nd respondent, who is not the jurisdictional assessing authority of the petitioner, on authorisation of the Deputy Commissioner (CT), Kadapa Division, had conducted an audit of the petitioner and after receiving further authorisation, had passed assessment order dated 13.06.2017. 3. Thereafter, the jurisdictional assessing officer, the 1st respondent herein, issued a show cause notice dated 10.12.2018 proposing to disallow/withdraw the input tax credit of Rs.1,27,54,258/-, which had earlier been allowed by the 2nd respondent in the assessment order dated 13.06.2017. The petitioner had submitted detailed objections to the show cause notice, raising various issues of law and fact. The 1st respondent had, thereafter, passed an order of reassessment on 31.12.2019 holding that the details obtained fro
The judgment continues below.
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