(1.) This writ petition is filed to declare the order in A.O. No.1690, dt.31.3.2017, of respondent No.2, confirming assessment order dt.18.3.2015 of respondent No.3, as illegal, arbitrary, barred by limitation and without jurisdiction, and consequently to set aside the same.
(2.) Brief facts giving rise to the filing of this writ petition are stated hereunder. In pursuance of the authorisation issued by the Deputy Commissioner (CT) No.I Division, Vijayawada, respondent No.4 has inspected the business premises of the petitioner on 24.3.2012, verified the records and issued assessment proceedings in form VAT 305 dt.6.5.2013, assessing tax of Rs.16,43,611/- for the period from 1.9.2005 to 31.3.2012 on best judgment basis. The petitioner filed an appeal before respondent No.2, which was partly allowed, partly remanded and partly dismissed by order dt.24.3.2014. In the process, respondent No.2 has directed respondent No.3 to examine the record in respect of the tax of Rs.11,22,885/- while permitting the petitioner to produce evidence before the said respondent. In pursuance of the remand, respondent No.3 has issued a show cause notice dt.19.01.2015 proposing to levy tax of Rs.11,22,885/-. After considering the objections filed by the petitioner on 20.3.2015, respondent No.3 has passed a fresh assessment order on 18.3.2015 confirming the levy of tax of Rs.11,22,885/-. Assailing the said assessment order, the petitioner again filed an appeal before respondent No.2. On considering the appeal on merits, respondent No.2 has dismissed the same on 31.3.2017.
(3.) At this stage, it needs to be noted that against every order passed by the Appellate Deputy Commissioner (CT), there is a remedy of appeal before the A.P. VAT Tribunal under Section 33 of the A.P. Value Added Tax Act, 2005. The petitioner, however, bypassed the said remedy and straightaway filed this writ petition with the plea that out of the block period of 1.9.2005 to 31.3.2012, the period of 1.9.2005 to March 2009 falls beyond the limitation period of four years, that therefore respondent No.4 had no jurisdiction to pass such an order and that, as the power exercised by respondent No.4 is without jurisdiction, the petitioner has a constitutional right to invoke the jurisdiction of this Court under Article 226 of the Constitution of India.
ABOUT US "REGENT COMPUTRONICS PVT. LTD." is a Company incorporated in 1991 under the provisions of the Companies Act, 1956. Since its inception to 1995, the Company was busy in carrying out the activities related to various Banks' Job Work..
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