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M/s. Tulasi Surgicals Versus Commercial Tax Officer, Guntur And Others

2015 (8) TMI 153 - ANDHRA PRADESH HIGH COURT

Validity of assessment order passed under APVAT - Authority of Assessing Officer - authorisation in Form ADM-1C with unique number through VATIS only. - Held that:- It is necessary to notice Circular dated 05.11.2012 wherein it is categorically state .....

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ective from 1.9.2012, all the Deputy Commissioners concerned and Additional Commissioner/Joint Commissioner, Enforcement shall issue Audit authorisations in Form ADM-1B with Unique No.through VATIS only. Any authorisation (ADM 1B) issued outside VATI .....

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hat the effort of the higher authorities is to create definite system generated methodology to avoid the allegations of the arbitrariness - there being admitted violation of the procedure prescribed by the authorities themselves, the assessment order .....

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(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 Prades .....

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l Commissioners/Joint Commissioners Enforcement are authorised to issue assessment authorisation in Form ADM-1C with unique number through VATIS only. In other words, authorisation with unique number is a computer generated one and prescribed procedu .....

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risation stated to have been given in favour of the Assessing Officer/Deputy Commissioner, (CT), Narasaraopet Division at Guntur. The said authorisation does not contain the unique number, which is held to be mandatory by the Circulars dated 27.08.20 .....

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sued 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 .....

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