Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2018 (12) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (12) TMI 1092 - HC - VAT and Sales TaxValidity of assessment order - lack of Jurisdiction - Principles of natural justice - Held that:- On a perusal of the objections given by the assessee dated 24.2.2017, it is clear that the assessee was fully aware as to what is the case they have to meet. Therefore, we are of the view that it cannot be stated that there had been violation of the principles of natural justice. On a reading of the assessment orders dated 28.7.2017, it is found that the Assessing Officer had given reasons, which, in his opinion, would justify his action in adding 25% to the assessee’s reported turnover - the assessee cannot contend that there had been violation of the principles of natural justice. Jurisdiction - Held that:- Undoubtedly, Section 27 of the State Enactment empowers the respondent to revise the assessments. The assessee’s case before us is not questioning the jurisdiction of the respondent under Section 27 of the State Enactment, but as to the manner, in which, he has exercised his jurisdiction and the effect of the assessments, which had attained finality in the State of Andhra Pradesh wherein the assessee’s marketing companies have been assessed and the turnover have been exempted. There is no error in the said impugned common order passed by the learned Single Judge in dismissing the said writ petitions and simultaneously granting liberty to the assessee to file appeals before the First Appellate Authority - appeal dismissed.
|