TMI Blog2021 (10) TMI 804X X X X Extracts X X X X X X X X Extracts X X X X ..... ention of the petitioner is at stake, we deem it appropriate to direct the petitioner to file appeal before the appellate Deputy Commissioner within specified time and direct the said authority to admit the appeal and pass appropriate order. The impugned assessment order and penalty order are set aside with a direction that the petitioner shall within four (4) weeks from the date of this order file appeal before the concerned appellate authority, in which case, the said appellate authority shall admit the appeal and afford an opportunity to the petitioner to establish the genuinity of Form VAT 250 produced by it - petition allowed. - Writ Petition Nos.16948 and 16888 of 2020 - - - Dated:- 19-5-2021 - Hon'ble Sri Justice U. Durga ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rring any revision. However, for the year 2013-14, with regard to the same project, the assessing authority held that the Form 250, whose xerox copy was filed at the time of producing the books of accounts, was a fake one and it contains a fake seal and the date affixed is not related to the office of the Commercial Tax Officer and the petitioner failed to produce the original version of the Form 250 and the petitioner attempted to gain the lower rate of tax under Section 4(7)(d) by producing the false records and passed the assessment order ignoring the Form 250. c) The petitioner submitted that the selfsame assessing authority has conducted assessment basing on same Form 250 for the earlier assessment years 2011-12 and 2012-13 and th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In those circumstances, one of the Directors, namely Sri Venkata Krishna obtained certified copy of the Assessment order, through which only the petitioner came to know the contents of the assessment order with much difficulty. After due consultation with their Advocate and after thorough investigation of the records, and after obtaining certified copy of the assessment order and the garnishee notice, the present writ petition is filed. The delay in filing the writ petition is also because of the reason that COVID-19 was prevalent in the Country and the petitioner is situated at Bengalore and Tirupathi city was part of the Containment Zone. For all those reasons, the appeal could not be filed and the writ petition is filed with delay. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... equently the assessment order has been passed on 29.03.2019 vide assessment order No.154909. The averment of the petitioner that he himself has taken copy of the order on 20.03.2020 was not supported by any documentary evidence and there is no specific mention about the date when the application for certified copy was made to the department. In fact, a copy of the order was sent by registered post and served on the petitioner company on 02.04.2019. Basing on the said served copy only the petitioner filed the present writ petition. The petitioner has not filed appeal in due time and hence the present writ petition is not maintainable. b) The 1st respondent further contended that pursuant to the notice, the petitioner s legal counsel app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onsidering the same, passed the impugned Assessment order and consequential penalty order on lame and unjust ground that the copy of the Form VAT 250 was a fake one; the reason assigned is also quite untenable because it is alleged as if the date contained on the seal affixed on the copy of the Form VAT 250 does not belong to office of the 1st respondent. It is vehemently argued by the counsel for the petitioner that along with the subject assessment for the assessment year 2013-14, the assessment for the years 2011-12 and 2012-13 were also undertaken by the very same Assessing authority and in connection with those assessments, the petitioner produced records and also VAT 250 Forms containing the same seal and date. Without making any alle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lable record. Hence, the petitioner has no case to file writ petition. It is further argued that as against the impugned order the petitioner ought to have filed appeal within 30 days before the Deputy Commissioner. Without doing so the petitioner filed the writ petition on that ground this writ petition is not maintainable. 6. We gave our anxious consideration to the above respective arguments. As can be seen whether the copy of Form VAT 250 produced by the petitioner is a genuine one or a fake one is a question of fact to be decided taking into consideration other relevant facts. Since the exercise is not possible in writ petition and as the provision for appeal is available to the petitioner and also considering that valuable conten ..... X X X X Extracts X X X X X X X X Extracts X X X X
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