SYED ZAMEER Vs. THE DEPUTY COMMISSIONER TAX OFFICER

JUDGEMENT

(1.) The relief sought for, in this Writ Petition, is to declare the demand notice in Form No.IV dated 08.12.2014, for alleged arrears of Sales Tax for the years 2002-2003, 2003-2004, 2004-2005, 2005-2006, as arbitrary, illegal, unjustified and contrary to the provisions of the APGST Act, 1957.

(2.) The petitioner, a proprietary concern hitherto engaged in the business of chillies, was registered as a dealer vide TIN No.28770102633. It is his case that he had paid taxes regularly till the year 2008 when the entire accounts, along with the original challans of sales tax paid by him, were gutted in the fire which broke out in Guntur Mirchi yard; he had, thereafter, discontinued his chilli business and was, as at present, not carrying on any other business; the first respondent suddenly issued a demand notice in Form No.IV on 08.12014 asking him to pay Rs. 1,86,84,620/- as arrears of sales tax for the years 2002-2003, 2003-2004, 2004-2005 and 2005-2006; he had, thereafter, made a representation to the 1st respondent on 201.2015 stating all the facts; no action was taken on the representation; instead of disposing of his representation, the first respondent was threatening him to make payment of arrears of sales tax; and on the advice that the demand notice, issued in Form No.IV dated 08.12014, was barred by limitation as per the APGST Act, he was invoking the jurisdiction of this Court.

(3.) The impugned demand notice in Form No.IV, a copy of which is filed along with the Writ Petition, is addressed to the petitioner as the proprietor of Vishnu Priya Chillies Traders. The petitioner was thereby called upon to pay Rs. 1,86,84,620/-, towards arrears of sales tax due for the years mentioned in the table, within fifteen days from the date of service of the notice. The table, in the demand notice, refers to the amount due under the CST Act for the years 2002-2003, 2003-2004, 2004-2005 and 2005-2006 i.e., for a total sum total of Rs. 1,86,84,620/-. In his representation dated 22.01.2015, a copy of which is also enclosed along with the Writ Petition, all that the petitioner has stated is that he had received a demand notice on 08.12.2014 calling upon him to pay Rs. 1,86,84,620/- as arrears of sales tax for the years 2002-2003, 2003-2004, 2004-2005 and 2005-2006; he had already paid sales tax for these years, and the original challans were gutted in the fire which broke out in Guntur mirchi yard in the year 2008; and he had, thereafter, discontinued his business. The petitioner requested the Deputy Commercial Tax Officer to verify the sales tax payment for the relevant years, give him an opportunity of hearing, and keep the demand notice dated 08.12.2014 in abeyance till then.