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2017 Supreme(AP) 514

C.V.NAGARJUNA REDDY, CHALLA KODANDA RAM
Varun Tech Industries – Appellant
Versus
State of Andhra Pradesh – Respondent


Advocates Appeared:
For the Petitioners: Mr. P. Balaji Varma
For the Respondents: Mr. Shaik Jeelani Basha

ORDER :

C.V. Nagarjuna Reddy, J.

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 l









































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