COMMERCIAL TAX OFFICER Vs. NEERAJA PIPES PRIVATE LIMITED

JUDGEMENT

(1.) The appeal was heard, with consent of counsel for the parties. The appellant, Commercial Tax Officer (hereafter called "the revenue") is aggrieved by the judgment and order of the Telangana High Court[1], by which a writ petition filed by the respondent (hereafter "the assessee") was allowed.

(2.) The assessee questioned the revenue, complaining that it did not provide copies of assessment order for the years 2005-06, 2008-09, 2009-10, and 201011 under the Andhra Pradesh General Sales Tax Act, 1957 (hereafter "APGST Act") and Telangana State Value Added Tax Act, 2005 (hereafter "VAT Act") and for not lifting attachment order dtd. 3/2/2012 and another, revised attachment order dtd. 20/2/2018 under Form V invoking the provisions of Revenue Recovery Act, 1864 (hereafter "the RR Act"), under Sec. 27 of the VAT Act. The revenue had issued assessment orders for the assessment years (AYs) 2005-06 to 2008-09, 2009-10 and 2010-11, under which Rs.1,88,81,000.00, Rs.2,38,84,000.00 and Rs.2,21,83,854.00 was claimed respectively, as tax due and payable.

(3.) The assessee argued, before the High Court that the revenue, despite several requests, did not furnish assessment orders, and that it was not aware of them. Since these orders were allegedly not served, the assessee submitted that it was unable to examine their correctness and whether they conformed with the provisions of the VAT Act, and further to enable it to avail remedies under the statute. The assessee alleged that the notice dtd. 3/2/2012 in Form V under the RR Act invoking Sec. 27 of the VAT Act for non-payment of arrears of tax to the tune of Rs.5,59,58,758.00 and attaching its various properties, led it to bring to the notice of the authorities that the arrears so reflected in Form V were erroneous. The assessee requested to cancel the said demand, since the assessment orders for the year 2001-02 and 2003-04 were revised on 24/4/2005 resulting in excess tax collection; it requested that such excess tax collected be adjusted for the subsequent demand. According to the assessee, the revenue thereafter did not issue any further notice and after lapse of about six years, issued a revised notice in Form V dtd. 20/2/2018 showing arrears of tax in a sum of Rs.5,59,78,758.00 for the tax periods 2005-06 to 2008-09, 2009-10 and 2010-11 and attached land and building (belonging to the assessee) being Sy. No.182 - H.No.7/3/52/1/2 situated at Gaganpahad village, Rajender Nagar Mandal, Ranga Reddy district measuring 2,224.05 square yards. The assessee relied on various representations[2] asking the revenue to cancel the demand and attachment notices.