TMI Blog2024 (4) TMI 957X X X X Extracts X X X X X X X X Extracts X X X X ..... ely as the dealer was found to have committed offence under the provision of AP VAT Act. In the revised show cause notice also it is mentioned that the petitioner consumed lot of time and avoided production of records in-time. Provisions of Section 21(5) of the Act were made applicable to the facts of the case. Now coming to the applicability of the extension of period of limitation by the Hon ble Supreme Court in view of the then prevailing Covid situation. The Hon ble Supreme Court in IN RE: COGNIZANCE FOR EXTENSION OF LIMITATION [ 2021 (3) TMI 497 - SC ORDER ] has considered the difficulties that may be faced by the litigants across the country in filing their petitions/applications/suits/appeals/all other proceedings and extended the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the 2nd respondent and the assessment order of the 3rd respondent dated 31.12.2021. The WP. No. 2158 of 2023 is filed questioning the order in Appeal No. VJA-II/04/2021-22, dated 16.12.2022 passed by the 2nd respondent, whereby the penalty order dated 04.02.2022 passed by the 3rd respondent is confirmed. 2. The writ petitions are filed aggrieved by the assessment and penalty orders, thus a common order is passed. 3. The petitioner is in the business of automobile lubricants and batteries having its head office in Vijayawada and branch office in Khammam. The petitioner used to send stock purchased in State of Andhra Pradesh to its Khammam Branch on stock transfer basis. 4. The 3rd respondent visited the premises of the petitioner on 26. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3rd respondent in pursuant to the assessment proceedings dated 31.12.2021 levied a penalty of Rs. 2,67,470/- vide order dated 04.02.2022 invoking provisions of Section 53(1)(ii) of the AP VAT Act. The petitioner filed an appeal disputing the penalty order before the 2nd respondent and the 2nd respondent has dismissed the appeal vide order dated 24.11.2022. 9. The main contention of the learned counsel appearing for the petitioner is that there was no willful evasion of tax and that the show cause notice also would not categorically mention that it was a case of willful evasion of tax. It is also the contention of the petitioner that the show cause notice dated 24.06.2021 is barred by limitation and relies on Section 21(4) of AP VAT Act, 200 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble Supreme Court held that in a statutory function makes an order based on certain grounds, its validity must be judged by reasons so mentioned and cannot be supplemented by fresh reasons in the shape of affidavit or otherwise. 13. The learned counsel for the petitioner also places reliance on K.G.F. Cottons (P) Ltd. Vs. Assistant Commissioner (Ct) LTU and Others (and other Cases) (2015) 81 VST1 : 2015 SCC OnLine Hyd 46 , the High Court of Telangana has held that if the allegations in the show cause notice indicated that the dealer had committed willful evasion of tax and recorded the findings in the assessment order to that effect, the period of limitation can be extended in terms of Section 21(5) of the Act. It is submitted that there i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appropriate authority. 17. Considering the submissions made by the learned counsel for the parties, as seen from the show cause notice dated 24.06.2021 there is a mention of under declaration of 14.5% purchases during the year 2016-17. It is also mentioned that penalty proceedings would also be issued separately as the dealer was found to have committed offence under the provision of AP VAT Act. In the revised show cause notice also it is mentioned that the petitioner consumed lot of time and avoided production of records in-time. Provisions of Section 21(5) of the Act were made applicable to the facts of the case. 18. Now coming to the applicability of the extension of period of limitation by the Hon ble Supreme Court in view of the the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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