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2016 (6) TMI 1111 - HC - VAT and Sales TaxValidity of assessment order and appellate orders for the period 01.04.2009 to 30.10.2013 - challenge to the orders on the ground of limitation, and for violation of principles of natural justice - According petitioner, since the period of limitation under Section 21(4) of the A.P.Value Added Tax Act, 2005 (for short “the Act”) is four years from the end of the period for which assessment is to be made, the assessment order, for the period 01.04.2009 to 31.01.2010, is barred by limitation. Held that:- The jurisdiction, which this Court exercises under Article 226 of the Constitution of India, is supervisory and not appellate. Under Article 226 of the Constitution of India, this Court would not re-appreciate the evidence on record, or record findings on facts. The orders of the Assessing and Appellate Authorities do not, therefore, necessitate interference, except to the limited extent that the assessment made for the period 01.04.2009 to 31.12.2009 is barred by limitation. To this limited extent, the assessment order is set aside. In all other respects, it is upheld. - Decided partly in favor of petitioner.
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