TMI Blog2022 (7) TMI 43X X X X Extracts X X X X X X X X Extracts X X X X ..... gory of violation of principles of natural justice , but, the record nowhere indicate any order being passed without hearing the Petitioner. A perusal of the interim order would show that personal hearing was accorded on 31.01.2022. Therefore, even the said ground may not be available to the case of the Petitioner. Further, a perusal of the order impugned, dated 04.02.2022, would show that the Commercial Tax Officer, Chittoor Circle-I, passed a detailed order dealing with various aspects and ultimately held that the dealer has committed an offence under AP VAT Act, 2005. The Order also indicates that the Petitioner has got an opportunity of preferring an appeal before the Appellate Deputy Commissioner, within 30 days from the date of recei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under V-Schedule. Challenging the said Assessment Order, the Petitioner preferred a statutory appeal under Section 31 of the AP VAT Act, 2005, vide Appeal No. 165/2009-2010 before the Appellate Deputy Commissioner (CT). By an Order, dated 25.08.2010, the said appeal along with other cases were disposed of holding that the goods sold by the Petitioner to the manufacturing and processing units fall under Serial No. 2 to Entry 102 of IV-Schedule to AP VAT Act, 2005, liable to be taxed @ 4%. Accordingly, the said Order of the Assessment Authority was set-aside and the matter was remanded back to the Primary Authority for passing orders afresh. Consequently, the matter was remanded back to the 1 st Respondent. (iii) While things stood thus, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... b) The Order passed pursuant to the remand by the Tribunal is barred by limitation in view of Subsection 3 or 4 read with Section 21 of the AP VAT Act, 2005; c) Though the authority superior to Assessing Authority found that the goods do fall under classified items, which according to the Petitioner is binding on the 1 st Respondent, still the 1st Respondent reiterated its earlier stand by treating the goods as unclassified imposing tax @ 12.5%; d) While dealing with sister concern of the Petitioner, the Appellate Authority has held that the goods referred to fall under Entry 102 of Serial No.2 of the IV-Schedule of AP VAT Act, 2005, as such, the said order being final, is binding on the 1st Respondent. 3) In view of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ory appeal, which the Petitioner is entitled to file. He further submits that, since the order impugned came to be passed in the month of February, 2022, and having regard to the Orders passed by this Court and Hon ble Supreme Court extending the period of limitation, the Petitioner can as well approach the Appellate Authority. 5) As seen from the arguments advances by the learned Counsel for the Petitioner, various issues came to be raised, which involves disputed factual aspects as well, more so, as to the period of limitation and also as to whether the claim of the Petitioner seeking payment of tax @ 4% has to be accepted, more so, having regard to the different stand taken by the Appellate Authority as well as by the Revisional Autho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sal of the order impugned, dated 04.02.2022, would show that the Commercial Tax Officer, Chittoor Circle-I, passed a detailed order dealing with various aspects and ultimately held that the dealer has committed an offence under AP VAT Act, 2005. The Order also indicates that the Petitioner has got an opportunity of preferring an appeal before the Appellate Deputy Commissioner, within 30 days from the date of receipt of the order. 8) In view of the Judgment of the Hon ble Supreme Court, referred to above, and having regard to the fact that the Petitioner has got remedy of Appeal, wherein, he can raise all the pleas taken now, the present Writ Petition is dismissed leaving it open to the Petitioner to avail the remedy available under law. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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