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2015 (8) TMI 153 - ANDHRA PRADESH HIGH COURT

2015 (8) TMI 153 - ANDHRA PRADESH HIGH COURT - [2015] 86 VST 363 (T&AP) - 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 stated 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 .....

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nary action. - Further reading of the Circular leaves no manner of doubt that 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 passed is set aside - Decided in favour of assessee. - Writ Petition No. 19191 of 2015 - Dated:- 13-7-2015 - G. Chandraiah And Challa Kodanda Ram, JJ. For the Appellant : Mr. .....

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rms of the above circulars, the concerned Deputy Commissioners / Additional 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 procedure has been made available to avoid arbitrary exercise of power and arbitrarily conducting assessment/re-assessment/audits. This aspect of the matter has not been disputed befo .....

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