Its Director Saket Talwar v. Gagan Vihar, M.J. Road, Nampally, Hyderabad

THE HON’BLE SRI JUSTICE GODA RAGHURAM AND THE HON’BLE SRI JUSTICE N. RAVI SHANKAR W.P.No.22630 of 2011 Dated: 17-08-2011 ORAL ORDER: (Per: GR,J) By the impugned order dated 01-08-2011, the 1st respondent assessed petitioner’s returns filed under the provisions of the Andhra Pradesh Value Added Tax Act, 2005 for a period 2008-09 to 2010-11 (up to 30-09-2010) and determined a tax liability of Rs.2,68,301-00 and interest liability of Rs.46,757-00. The said order of assessment in Form VAT -305 is assailed on the ground that the 1st respondent was not authorized to pass an order of assessment by jurisdictional Deputy Commissioner. On instructions, Sri P. Balaji Varma, the learned Standing Counsel for Commercial Taxes submits that there is no authorization in favour of the 1st respondent to pass an order of assessment. In view of the decision in Sri Balaji Flour Mills v. Commercial Tax Officer (AP)[1], the impugned order of assessment cannot be sustained and is accordingly quashed. It is however open to the appropriate officer/authority, who is duly authorized to pass an order of assessment, to pass a fresh order of assessment, in accordance with law. The writ petition is allowed as above at the stage of admission after hearing Sri G. Narendra Chetty, learned counsel for the petitioner and Sri P. Balaji Varma, the learned Standing Counsel for Commercial Taxes appearing for respondents. No costs. __________________________ JUSTICE GODA RAGHURAM ____________________________ JUSTICE N. RAVI SHANKAR Dated: 17-08-2011 Pvks/* [1] (2011) 40 VST 150 (AP)