Quashed

M/s. Sri Phanindra Gas Products, v. The Commercial Tax Officer

Telangana HC25 Feb 2014WP/5150/2014

Case brief

AI extract

What is this about?

The High Court set aside an assessment order passed by the Commercial Tax Officer under the A.P. VAT Act, 2005. The Court held that the order relied on an Advance Ruling Authority decision whose appeal was pending, and such pendency operated as an automatic stay.

What did the court decide?

The impugned Assessment Order dated 06.12.2013 is set aside. The Petitioner is directed to leave the 2nd Respondent to pass an appropriate order afresh following due process of law.

M/s. Sri Phanindra Gas Products, Vs The Commercial Tax Officer — Telangana HC (2014) — LawSathi Research

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THE HON’BLE Ms. JUSTICE G.ROHINI And

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THE HON’BLE SRI JUSTICE T.SUNIL CHOWDARY

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WRIT PETITION No.5150 OF 2014

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Dated: 25.02.2014

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Between: M/s. Sri Phanindra Gas Products .. Petitioner And The Commercial Tax Officer, Vuyyuru, Vijayawada and 3 others

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.. Respondents

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THE HON’BLE Ms. JUSTICE G.ROHINI And THE HON’BLE SRI JUSTICE T.SUNIL CHOWDARY

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WRIT PETITION No.5150 OF 2014

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ORDER: (Per Hon’ble Ms. Justice G.Rohini)

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This writ petition is filed seeking a declaration that the assessment order dated 6.12.2013 passed by the respondent No.2 in Form- VAT 305 under the provisions of the A.P. Value Added Tax Act, 2005 as well as the subsequent action initiated by the respondents for recovery of the disputed tax is arbitrary and illegal and contrary to the proviso to Section 67 (4) of the A.P. VAT Act, 2005.

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We have heard the learned counsel for the petitioner as well as the learned Senior Standing Counsel for Commercial Taxes appearing for the respondents.

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A perusal of the impugned order shows that the same came to be passed by the respondent No.2 relying upon the order of the Advance Ruling Authority dated 29.07.2005.

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The specific case of the petitioner that against the said order of Advance Ruling Authority, an appeal being T.A.No.891 of 2005 is pending before the Sales Tax Appellate Tribunal, Visakhapatnam has not been disputed by the learned Senior Standing Counsel for Commercial Taxes appearing for the respondents.

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As held by this Court in W.P.No.31 of 2013 and batch, the pendency of the appeal against the order of the Advance Ruling Authority operates as stay automatically. That being so, we find force in the submission of the learned counsel for the petitioner that the 2^nd respondent ought not to have relied upon the order of the Advance

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Ruling Authority.

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Accordingly, the impugned Assessment Order dated 06.12.2013 is hereby set aside and the Writ Petition is disposed of leaving it open to the 2^nd respondent to pass an appropriate order afresh following due process of law. No costs.

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Consequently, Miscellaneous Petitions, if any, pending in this Writ Petition shall stand closed.

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______________ G.ROHINI, J

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_________________________ T.SUNIL CHOWDARY, J

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Date: 25.02.2014 Ivd

M/s. Sri Phanindra Gas Products, v. The Commercial Tax Officer

Case brief

What is this about?

What did the court decide?

M/s. Sri Phanindra Gas Products, v. The Commercial Tax Officer

Case brief

What is this about?

What did the court decide?

What the court decided

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