Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2010 (7) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (7) TMI 905 - ANDHRA PRADESH HIGH COURTWhether the assessing authority (first respondent) was justified in refusing to examine the petitioner’s request, made under section 72 of the Act, on the ground that he was not competent to review the order already finalized ; and that the remedy available to the petitioner was only by way of an appeal? Held that:- For instance when an appeal is preferred, against the order of assessment, section 72 would comes into play and the appellate authority and the STAT are disentitled from setting aside the assessment order merely on account of any defect or irregularity in the procedure followed by the assessing authority in passing the said order, unless the appellate authority/STAT is satisfied that such defect or irregularity has caused material hardship, or has occasioned failure of justice. In the absence of a power of review, section 72 cannot be pressed into service before the assessing authority himself. Once an order of assessment is passed, the statutory remedy available to an assessee, to question the validity of the assessment order, is only by way of an appeal, and not under section 72 of the Act. Appeal dismissed.
|