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2016 (6) TMI 502 - HC - VAT and Sales TaxValidity of Assessment order in Form VAT 305 and penalty order under Rule 25(5) of the A.P. VAT Rules dated 08.03.2016 - Unit shifted from Gaganpahad to Shivarampally - Rejection of tax deferment amount and demand of duty - Violation of conditions of eligibility certificate - not awaited for clarification from the Industries Department. Held that:- the fourth respondent had sent a letter to the third respondent informing him of all the facts with regards the present case including violation of condition No.5 of the Final Eligibility Certificate by the petitioner; the fourth respondent had proposed cancellation of the Final Eligibility Certificate; in view of the proposals from the fourth respondent, the third respondent would take necessary action regarding the Final Eligibility Certificate by following the due procedure of law as early as possible; and the petitioner’s representation would be disposed of within three months. As the petitioner’s entitlement under the Final Eligibility Certificate is only for deferment of tax, we see no reason to interfere with the impugned assessment order. It would suffice if respondent Nos.1 and 2 are directed not to take any coercive steps for recovery of the tax due, under the impugned assessment order, for a period of four (4) months from today. As the order of penalty was passed because of the petitioner’s failure to comply with the conditions of the Final Eligibility Certificate, which issue is now under consideration of the third respondent, we consider it appropriate to set aside the impugned order of penalty. - Petition disposed of
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