9911796707
TMI Blog2023 (3) TMI 939X X X X Extracts X X X X X X X X Extracts X X X X ..... No.4097 of 2021, the challenge is to the Order of Assessment passed by the Deputy Commercial Tax Officer-II, Ananthapuram-II Circle, Ananthapur Division-1st respondent herein, vide proceeding No.ZH371020OD43983, dated 03-10- 2020, asking the petitioner to pay a sum of Rs.18,66,191/-. 3. In W.P.No.30245 of 2021, petitioner herein challenges the Penalty Order vide AAO No.ZH371121OD53158, dated 17-11-2021, passed by the 1st respondent/Deputy Commercial Tax Officer. 4. The issue in these two Writ Petitions pertains to the Assessment Order 2014-15 and 2015-16. Earlier, when the Assessment Order was passed by the 1st respondent dated 31-08-2016, levying the tax @14.5%, petitioner herein approached the composite High Court of Andhra Pradesh by w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his objections. Eventually, on 03-10-2020, once again the 1st respondent-Assessing Officer, passed an order, asking the petitioner to pay a sum of Rs.18,66,191/- obviously, after giving credit to the amount of Rs.10,00,000/- paid by the petitioner which is referred to above. 6. According to the learned counsel for the Writ Petitioner, the Assessment Order and the consequential Penalty Order passed by the respondent authorities are highly erroneous, contrary to law and opposed to the very spirit and object the provisions of Section 4 of Andhra Pradesh VAT Act,2005 in general and sub-Section (9) of Section 4 of the Act in particular. 7. It is further submitted by the learned counsel in elaboration that as per the explanation to Clause (d) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any order passed or proceedings recorded by any authority under the provisions of the Act other than the order passed or proceeding recorded by Additional Commissioner, Joint Commissioner or Deputy Commissioner, may within thirty 30 days from the date on which the order was served on him, appeal to such Authority, as may be prescribed. 10. Obviously, without availing the aforesaid remedy, the present Writ Petitions came to be instituted under Article 226 of the Constitution of India. 11. A perusal of the order passed by the Assessing Officer shows that the Assessing Officer in the impugned order categorically discussed about the applicability of various provisions of law, including Section 4 and also explanation to Clause (d) of the sub-S ..... X X X X Extracts X X X X X X X X Extracts X X X X
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