9911796707
TMI Blog2015 (2) TMI 1173X X X X Extracts X X X X X X X X Extracts X X X X ..... t 'aluminium composite panel' classifying the same as goods falling under Schedule V to the APVAT Act, 2005 for the assessment years 2009-10 to 2012-13, as illegal, arbitrary, high handed, without authority of law and jurisdiction and in violation of principles of natural justice and set aside the same and declare that the 'aluminium composite panels' are taxable only at four per cent./ five per cent. under entry 27 of Schedule IV of the APVAT Act, 2005; (ii) the order passed by the Authority for Clarification and Advance Ruling in A.R.Com/6/2014, dated October 1, 2014, is without authority of law and jurisdiction and in violation of principles of natural justice and set aside the same . . ." The petitioner is a proprieta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shows the HSN code 7606.91.90. On the basis of evidence furnished and in terms of the provisions of the A. P. VAT Act, 2005 we hold that the rate of tax applicable to the imported aluminium with LDPE composite panel is liable to tax at four per cent." It is the grievance of the petitioner that without giving proper opportunity of hearing, under the guise of clarification, the fifth respondent- Authority has passed order in A.R.Com/6/2014, dated October 1, 2014, reviewing its earlier orders dated December 8, 2005 and September 2, 2005, stating that the material involved in aluminium composite panels is a goods falling under Schedule V of the Act, attracting tax at 14.5 per cent. Basing on the said order, the second respondent-Deputy Commer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Schedule IV of the Act. When the matter was heard on February 4, 2015, on perusing the clarificatory order dated October 1, 2014 passed by the fifth respondent-Authority, prima-facie, we were of the view that sufficient reasons as contemplated under section 67(5) of the Act were not mentioned by the fifth respondent-Authority for reviewing/clarifying its earlier orders dated December 8, 2005 and September 2, 2005. Therefore, instead of keeping the matter pending, the learned Government Pleader for Commercial Taxes was directed to obtain instructions from the Department in that regard. Today, on instructions, the learned Government Pleader submits that reasons are not assigned in the order dated October 1, 2014. Further, it is submitted t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the goods falling under Schedule V of the Act, which include purchase and sale of aluminium composite panels. As the petitioner is involved in the business of purchase and sale of aluminium composite panels, based on the earlier orders dated December 8, 2005 and September 2, 2005, they were paying tax at four per cent. to five per cent. In view of the provisions under section 67(5) of the Act, the fifth respondent-Authority can review its own orders, however, it is empowered to do so only by showing good and sufficient cause and by giving an opportunity of hearing to the affected parties. A perusal of notices dated January 25, 2014 and February 18, 2014 issued by the fifth respondent-Authority to the petitioner also does not indicate any r ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
