PROGREEN BIOTECH Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) The present Writ Petition came to be filed seeking issuance of a writ of Certiorari or any other appropriate writ or direction, quashing the penalty order in Form VAT 203, dated 04.07.2019, passed by the Commercial Tax Officer, Vijayawada, for the period September 2014 to November 2016 under A.P. Value Added Tax Act as illegal arbitrary and consequently to set-aside the same.

(2.) The facts, in issue, are that:

(3.) The learned Counsel for the petitioner mainly submits that the question of payment of penalty would not arise, since, there is no material to show that ingredients of Section 53(3) of the Act, are made out against the petitioner. It is pleaded that, there is no fraud or willful intention to evade tax, as the petitioner has claimed exemption on sale returns, on the ground that it was made within time. It is further pleaded that, though, an appeal lies against the Order, dated 04.07.2019, it would be a futile exercise, in view of the earlier order of the Appellate Deputy Commissioner remanding the matter to the 1st Respondent to pass orders after denovo verification.