Pushpa Agencies vs Commerical Tax Officer I
2024 Latest Caselaw 7485 AP

Citation : 2024 Latest Caselaw 7485 AP
Judgement Date : 21 August, 2024

Andhra Pradesh High Court - Amravati

Pushpa Agencies vs Commerical Tax Officer I on 21 August, 2024

Author: R. Raghunandan Rao

Bench: R Raghunandan Rao

 APHC010546762008

                      IN THE HIGH COURT OF ANDHRA PRADESH
                                    AT AMARAVATI                          [3488]
                             (Special Original Jurisdiction)

                WEDNESDAY, THE TWENTY FIRST DAY OF AUGUST
                     TWO THOUSAND AND TWENTY FOUR

                                    PRESENT

           THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO

                    THE HONOURABLE SRI JUSTICE HARINATH.N

                          WRIT PETITION NO: 13087/2008

Between:
Pushpa Agencies                                                   ...PETITIONER
                                       AND

Commerical Tax Officer I                                       ...RESPONDENT

Counsel for the Petitioner:

1. DANTU SRINIVAS Counsel for the Respondent:

1. GP FOR COMMERCIAL TAX The Court made the following Order: (per Hon'ble Sri Justice R Raghunandan Rao)

The petitioner, who is a registered dealer under the A.P. VAT Act, 2005

had been served with an assessment order dated 23.05.2008 by the

respondent. This order of assessment, said to be in Form VAT 305 (A), levied

tax, interest and penalty on the petitioner for an aggregate sum of

Rs.7,17,323/-.

2. Aggrieved by the said order, the petitioner has approached this Court by

way of the present Writ Petition.

3. Sri Dantu Srinivas, learned counsel appearing for the petitioner relies

upon the judgment of a Hon'ble Division Bench of the erstwhile High Court of

Andhra Pradesh in the case of Delta Lubricants, Vijayawada Vs. The

DCTO, No-1, Suryaraopet Circle, Vijayawada (APHC)1 and contends that

the order of penalty would have to be quashed as there cannot be a

comprehensive order of assessment as well as penalty.

4. In the case of Delta Lubricants, Vijayawada Vs. The DCTO, No-1,

Suryaraopet Circle, Vijayawada (APHC), a Hon'ble Division Bench of this

Court, after considering the provisions of Section 53 (3) of the A.P. VAT Act as

well as the Forms in Form 305 had held that tax and penalty cannot be

imposed by way of one common order.

5. Following the said judgment, this Writ Petition is allowed, setting aside

the present assessment order, dated 23.05.2008, issued by the respondent, to

the extent of the penalty levied under the said order.