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2016 (6) TMI 502 - ANDHRA PRADESH HIGH COURT

2016 (6) TMI 502 - ANDHRA PRADESH HIGH COURT - TMI - Validity of Assessment order in Form VAT 305 and penalty order under Rule 25(5) of the A.P. VAT Rules dated 08.03.2016 - Unit shifted from Gaganpahad to Shivarampally - Rejection of tax deferment amount and demand of duty - Violation of conditions of eligibility certificate - not awaited for clarification from the Industries Department.

Held that:- the fourth respondent had sent a letter to the third respondent informing him of all .....

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As the petitionerís entitlement under the Final Eligibility Certificate is only for deferment of tax, we see no reason to interfere with the impugned assessment order. It would suffice if respondent Nos.1 and 2 are directed not to take any coercive steps for recovery of the tax due, under the impugned assessment order, for a period of four (4) months from today. As the order of penalty was passed because of the petitionerís failure to comply with the conditions of the Final Eligib .....

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third respondent-Commissioner of Industries is present in Court today. A counter affidavit has also been filed on his behalf. The proceedings under challenge in both the Writ Petitions is the assessment order in Form VAT 305 dated 01.02.2016, and the consequential order of penalty under Rule 25(5) of the A.P. VAT Rules dated 08.03.2016. Facts, to the limited extent necessary, are that the petitioner established a manufacturing unit at Gaganpahad, Rajendarnagar Mandal in 1991 and shifted the sam .....

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which fell due on 31.03.2014, 31.03.2015 and 31.03.2016 respectively. It is the petitioner s case that, because of statutory requirement, they shifted their manufacturing unit, at the fag end of the deferment period, under the bona fide belief that their eligibility under Target-2000 would not be affected in any manner. The petitioner claims to have submitted a representation to the third and fourth respondents on 23.04.2012 and would submit that the fourth respondent had in turn, by letter date .....

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eligibility certificate. On an appeal being preferred thereagainst, the Appellate Deputy Commissioner, by his order dated 04.07.2013, set aside the assessment order and remanded the matter to the assessing authority directing him to seek clarification from the 3rd respondent and to take appropriate action thereafter as per law. The petitioner is aggrieved by the fact that, even without awaiting clarification from the Industries Department, the impugned assessment order and the consequential pen .....

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oming from the Industries Department, and the efforts of the learned Government Pleader for Industries in securing information from them was of no avail, we had perforce to direct the third respondent to appear before this Court along with entire records. The third respondent is present before us today, and a counter affidavit has been filed on his behalf wherein it is stated that the fourth respondent had sent a letter to the third respondent informing him of all the facts with regards the pres .....

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