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TMI Blog2016 (6) TMI 1111X X X X Extracts X X X X X X X X Extracts X X X X ..... visory and not appellate. Under Article 226 of the Constitution of India, this Court would not re-appreciate the evidence on record, or record findings on facts. The orders of the Assessing and Appellate Authorities do not, therefore, necessitate interference, except to the limited extent that the assessment made for the period 01.04.2009 to 31.12.2009 is barred by limitation. To this limited extent, the assessment order is set aside. In all other respects, it is upheld. - Decided partly in favor of petitioner. - Writ Petition No.22410 of 2015 - - - Dated:- 20-11-2015 - SRI RAMESH RANGANATHAN AND SRI M.SEETHARAMA MURTI, JJ. FOR THE PETITIONER : RAJASHEKAR REDDY FOR THE RESPONDENT : SHAIK JEELANI BASHA(SPL SC FOR CT-AP) ORD ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the appeal. Instead of availing the remedy of a second appeal to the Sales Tax Appellate Tribunal, the petitioner has chosen to invoke the jurisdiction of this Court under Article 226 of the Constitution of India. Sri K.Rajashekar Reddy, learned counsel for the petitioner, would submit that the impugned order of assessment, and the order of the appellate authority, are liable to be set aside on the ground of limitation, and for violation of principles of natural justice. According to the learned counsel, since the period of limitation under Section 21(4) of the A.P.Value Added Tax Act, 2005 (for short the Act ) is four years from the end of the period for which assessment is to be made, the assessment order, for the period 01.04.2009 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x period. For the tax period ie a calendar month, the return is required to be filed by the Dealer by the 20th of the next month. Consequently, in terms of Section 21(3) of the Act, since the assessment order was passed on 17.02.2014, the assessment for the period 01.04.2009 to 31.12.2009 alone would be barred by limitation. For the tax period from 01.04.2009 to 31.12.2009, the assessment order is set aside as barred by limitation. The submission of Sri K.Rajashekar Reddy, learned counsel for the petitioner, of violation of principles of natural justice is not well founded. The show cause notice dated 31.01.2014 was served on the petitioner on 05.02.2014 asking them to show cause within a period of one week from the date of receipt of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e dealers to be given two or three opportunities of 10 to 15 days each to file their objections, the Commissioner, by his Circular dated 31.05.2013, deleted the clause the dealers should be given two or three opportunities of 10 to 15 days each and substituted it with the words the dealers should be given reasonable opportunity . All that the Circular of the Commissioner dated 31.05.2013 requires the 1st respondent to do is to provide the petitioner a reasonable opportunity. The petitioner was given the opportunity to submit their objections within one week. If the petitioner was of the view that the one week period stipulated in the show cause notice, was insufficient or not reasonable, they should have sought further time to file ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issued, or the enquiry caused in this regard, was not placed before the Appellate Authority. The finding of the Appellate Authority that no documentary evidence was filed to support the claim, such as purchase ledger, sale ledger etc., cannot be held to be perverse. The jurisdiction, which this Court exercises under Article 226 of the Constitution of India, is supervisory and not appellate. Under Article 226 of the Constitution of India, this Court would not re-appreciate the evidence on record, or record findings on facts. The orders of the Assessing and Appellate Authorities do not, therefore, necessitate interference, except to the limited extent that the assessment made for the period 01.04.2009 to 31.12.2009 is barred by limitation ..... X X X X Extracts X X X X X X X X Extracts X X X X
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