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TMI Blog2011 (7) TMI 1382X X X X Extracts X X X X X X X X Extracts X X X X ..... Advocates For Respondents: A.V. Krishna Koundinya and P. Balaji Varma, Special SC ORDER V.V.S. Rao, J. 1. These writ petitions are filed by Value Added Tax dealers within the territorial jurisdiction of the Assessing Officers in Hyderabad and Chittoor Districts. They impugn the assessment orders, penalty orders as well as the orders for payment of interest (impugned orders), w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al background in all these cases which indeed is not necessary. 2. In some of the writ petitions the Officer who passed the impugned orders filed counter affidavit. He would submit that the assessment order, having been passed as per the authorization audit-cum-assessment programme issued by the Deputy Commissioner, the orders impeached are sustainable. The authorization, in Form ADM 1B as per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... zation to undertake assessment pursuant to such audit are two distinct requirements, and the former alone would not suffice for undertaking the assessment. The Special Counsel for Commercial Taxes does not seriously dispute the legal position having regard to the judgment of the Division Bench referred to supra. 4. In Balaji Flour Mills, placed in such a situation, we set aside the assessment o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Court in Balaji Flour Mills. This exercise shall be completed within a period of eight weeks from the date of receipt of a copy of this order. We make it clear that if any of the dealers, in these matters, have already availed the remedy of appeal under Section 31(1) of the Andhra Pradesh Value Added Tax Act, 2005, the appellate orders shall also stand set aside on this ground. There shall be no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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