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2017 (11) TMI 1982 - HC - VAT and Sales TaxJurisdiction - Validity of assessment - power of respondent no. 4, to make a fresh assessment in pursuance of the remand order - suo motu revisional proceedings are pending before respondent No. 2 - HELD THAT:- When this case came up for admission on 10-11-2017, learned Special Standing Counsel for Commercial Taxes (A.P.) requested for an adjournment for instructions. Today, on instructions, he has not disputed the fact that the suo motu revisional proceedings initiated by respondent No. 2 are still pending. When the suo motu revisional proceedings of respondent No. 2 are pending with reference to the remand order of respondent No. 3 against the order dated 25-07-2012 of respondent No. 4, respondent No. 4 is denuded of jurisdiction to pass a fresh assessment order purporting to comply with the remand order of respondent No. 3. It is found from the impugned proceedings of respondent No. 4 that the specific objection raised by the petitioner in this regard has not been dealt with. The impugned assessment order of respondent No. 4 cannot be sustained - Petition allowed.
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