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RAVI NATH TILHARI, KIRANMAYEE MANDAVA
ACME Fitness Private Limited – Appellant
Versus
State of Andhra Pradesh – Respondent
JUDGMENT:
(per Hon’ble Sri Justice Ravi Nath Tilhari)
Heard Sri G. Tuhin Kumar, learned counsel for the review petitioner.
2. The review petitioner is the petitioner in W.P.No.20460 of 2021. The Deputy Commissioner (CT) No.II Division, Vijayawada revised the Order of Assessment dated 30.09.2019 passed by the Assessing Officer, imposing tax @14.5% on the goods in question. The Order of the Deputy Commissioner (CT) No.II Division, dated 27.01.2021, was challenged in W.P.No.20460 of 2021. The same was disposed of, vide Order dated 20.09.2021, declining to entertain the writ petition on the ground that there was statutory remedy of appeal and thus granting liberty to the petitioner to file appeal against the Order of the Deputy Commissioner (CT) with certain observations and directions.
3. The operative part of the judgment dated 20.09.2021 is as follows:
The court established that a review petition cannot be used to reargue settled issues and must demonstrate an apparent error on the face of the record.
Revisional authority must consider prior appellate orders and act within the four-year limitation for valid assessments and revisions.
The court established that the authority to review and revise assessment orders under the JVAT Act is limited and must adhere to procedural requirements, particularly regarding the initiation of revi....
Availability of an alternative remedy does not operate as an absolute bar to maintainability of writ petition.
The revisional powers under the Sales Tax Act are distinct from assessment powers, allowing for the correction of illegalities without infringing on the assessment of escaped turnover.
The assessment under Section 42 of the Odisha Value Added Tax Act is invalid if based on an Audit Visit Report submitted after the statutory deadline, thus protecting the integrity of tax procedures.
The appellate authority cannot revise its earlier determinations without new grounds, upholding the principle of functus officio in tax matters.
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