TRIVENI HOMES Vs. DEPUTY COMMERCIAL TAX OFFICER I

JUDGEMENT

(1.) Assailing the Order, passed by the first Respondent, dtd. 22/1/2022, relating to tax periods 2015-16 and 2016- 17 under the Andhra Pradesh Value Added Tax Act, 2005, the present Writ Petition is filed.

(2.) The facts, in issue, are as under:

(3.) (i) Sri. G. Narendra Chetty, learned Counsel appearing for the Petitioner, mainly submits that, the first Respondent is not having any authority to assess the case of the Petitioner, as the second Respondent is the Officer having territorial jurisdiction to assess the case of the Petitioner. He further submits that, the Order of remand clearly indicate that the matter was directed to be heard by the 'concerned Assessing Authority' and that the first Respondent is not the 'concerned Assessing Authority'. He took us through Rule 59(1) of the A.P. VAT Rules, 2005, ['VAT Rules'] to show that the first Respondent has no jurisdiction to pass the impugned assessment.