TMI Blog2017 (11) TMI 1316X X X X Extracts X X X X X X X X Extracts X X X X ..... 014, which, as noted hereinbefore was set-aside by this Court in the Writ Petition and consequently it was no longer in existence when she has passed the impugned order in purported exercise of her revisional power. Respondent No.1 being a functionary occupying a reasonably high position and exercising her quasi-judicial power is expected to be vigilant and responsible while dealing with the rights of the assessees. We are not able to appreciate the callous and casual and negligent manner in which respondent No.1 has initiated the proceedings and passed the impugned order disregarding the fact of the assessment under revision not being in existence, as brought out by the petitioner in its objections filed before her. Impugned order is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er dated 7-8-2014, a Division Bench of this Court set-aside the said assessment order leaving respondent No.2 free to make available copies of the documents referred to in the show cause notice and pass a fresh order after affording the petitioner an opportunity of personal hearing. It is the common case of the parties that after the said order was set-aside, no immediate action was taken by respondent No.2. While the matters stood thus, respondent No.1 has issued pre-revision show cause notice dated 19-3-2016 in purported exercise of her power under Section 32(2) of the A.P. Value Added Tax Act 2005, r/w. Sections 50(1), 51, 14(11) of the Central Sales Tax (AP) Rules 1957, in respect of the omissions noticed pertaining to the exemptions al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssue of assessment after remand from this Court and that the proceedings are pending before him. Section 32 of the Act conferred revisional powers on the Commissioner and other prescribed authorities. This provision, to the extent it is relevant, reads as under: (1) The Commissioner may suo motu call for and examine the record of any order passed or proceeding recorded by any authority, officer or person subordinate to him, under the provisions of the Act, including sub-section (2) and if such order or proceeding recorded is prejudicial to the interests of revenue, may make such enquiry, or cause such enquiry to be made and subject to the provisions of the Act, may initiate proceedings. To revise, modify or set-aside such order or pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lous and casual and negligent manner in which respondent No.1 has initiated the proceedings and passed the impugned order disregarding the fact of the assessment under revision not being in existence, as brought out by the petitioner in its objections filed before her. As the impugned order is patently without jurisdiction, the same is quashed, leaving the petitioner free to avail appropriate legal remedies if it feels aggrieved by the fresh assessment order passed by respondent No.2. The Writ Petition is accordingly allowed with costs of ₹ 10,000/- (Rupees ten thousand only). The State Government shall initiate appropriate proceedings for recovery of costs from the officer who passed the impugned order. As a sequel to the dispo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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