LAWS(ST)-2003-5-2

SHA ENTERPRISES Vs. STATE OF ANDHRA PRADESH

Decided On May 09, 2003
Sha Enterprises Appellant
V/S
STATE OF ANDHRA PRADESH Respondents

JUDGEMENT

(1.) THIS appeal is preferred by the dealer M/s. Sha Enterprises, Warangal aggrieved by the orders of Deputy Commissioner (CT), Warangal Division, Warangal dt. 14.3.2001 in R.R. No. A8/11/98 revising the final assessment order of Commercial Tax Officer, Beet Bazar, Warangal dt. 29.3.1997 in G.I. No. 16240/93 -94 (CST). The assessment is finalised by the Commercial Tax Officer by granting exemption on the disputed turnover of Rs. 2,45,650/ - as covered by 'El' and 'C' Forms. The Deputy Commissioner on scrutiny of the assessment record, found that the assessing authority has wrongly allowed exemption basing on certain 'El' and 'C' Forms which is irregular as the forms are not valid. The Dy. Commissioner issued show cause notice for making revision under Sec. 20(2) of APGST Act proposing the revision and calling for objections from the appellant and confirmed the revision stating that the assessee has not filed any reply though received notice and inspite of sufficient opportunity.

(2.) AGGRIEVED by the revision made by the Deputy Commissioner, the dealer preferred this appeal pleading that the appellant could not file reply to pie -revision notice as the person on whom the notice was served did not bring it to the notice of the appellant. It is stated that the person on whom the notice was served is not an authorised person to receive the notices and the revisional authority ought to have given one more opportunity to the appellant before passing orders. On merits, it is pleaded that the Forms are valid and the revisional authority ought to have restricted the revision only to the extent of turnover covered by defective 'C' Forms or 'E1' Forms but not on the entire turnover as no mistake was detected in respect of other turnovers. It is also pleaded that the appellant filed appeal before the Appellate Dy. Commissioner against the assessment order and therefore the assessment order got merged with the orders of ADC and Deputy Commissioner has no jurisdiction to make the revision.

(3.) PERUSED additional grounds and the entire material on record.