TMI Blog2015 (8) TMI 153X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 authorisation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thy For the Respondent : G P for Commercial Tax (A.P.) ORDER (Per the Honble Sri CKR, J) Assessment order dated 23.05.2013 is challenged principally on the ground that the Assessing Officer did not have the proper authorisation to pass the impugned order as is required under the provisions of the Andhra Pradesh Value Added Tax Act, 2005 and Rules therein. The learned counsel r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion at Guntur. The said authorisation does not contain the unique number, which is held to be mandatory by the Circulars dated 27.08.2012 and 05.11.2012. The authorisation, which has been produced before us, is a manually generated authorisation. In this context, it is necessary to notice Circular dated 05.11.2012 wherein it is categorically stated that Any authorisation (ADM-1C) issued outs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oid the allegations of the arbitrariness. In that view of the matter, there being admitted violation of the procedure prescribed by the authorities themselves, the assessment order passed is set aside. However, liberty is given to the respondents to initiate proceedings, in accordance with law, to bring to the book the escaped turnover. Accordingly, this writ petition is allowed. As a sequel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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