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2015 (8) TMI 153 - HC - VAT and Sales TaxValidity of assessment order passed under APVAT - Authority of Assessing Officer - authorisation in Form ADM-1C with unique number through VATIS only. - Held that:- It is necessary to notice Circular dated 05.11.2012 wherein it is categorically stated that Any authorisation (ADM-1C) issued outside VATIS or without unique number shall not be a valid authorisation for Assessment. Further, this aspect is further clarified by the Circular dated 27.08.2012 wherein the Commissioner had stated that Effective from 1.9.2012, all the Deputy Commissioners concerned and Additional Commissioner/Joint Commissioner, Enforcement shall issue Audit authorisations in Form ADM-1B with Unique No.through VATIS only. Any authorisation (ADM 1B) issued outside VATIS or without unique No.shall not be a valid authorisation for audit/assessment. Any officer conducting audit/assessment without valid authorisation shall be liable for disciplinary action. - Further reading of the Circular leaves no manner of doubt that the effort of the higher authorities is to create definite system generated methodology to avoid the allegations of the arbitrariness - there being admitted violation of the procedure prescribed by the authorities themselves, the assessment order passed is set aside - Decided in favour of assessee.
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