9911796707
TMI Blog2022 (1) TMI 128X X X X Extracts X X X X X X X X Extracts X X X X ..... ed Judgment and Orders passed by the High Court of Judicature at Hyderabad for the State of Telangana and State of Andhra Pradesh dated 13.11.2017 in Writ Petition No.37515 of 2017; Writ Petition No.37516 of 2017; Writ Petition No.37504 of 2017 and Writ Petition No.37498 of 2017 by which the High Court has allowed the said writ petitions preferred by the respondents herein - original assessees and has quashed the respective assessment orders passed by the Assessing Officer - Commercial Tax Officer, Brodipet Circle, Guntur, the State of Andhra Pradesh and others have preferred the present appeals. 2. That the respective respondents are the registered dealers holding VAT Registration. The Assessing Officer passed the assessment orders ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g Officer passed fresh assessment orders consequent upon the remand of the case by the First Appellate Authority. Instead of preferring an appeal/appeals before the First Appellate Authority against the fresh assessment orders, the dealers straight way filed writ petitions before the High Court and by impugned judgment and orders, the High Court has allowed the said writ petitions and quashed the fresh assessment orders, solely on the ground that pending suo moto revisional proceedings, the Assessing Officer ought not to have proceeded further with the fresh assessment. 4. Feeling aggrieved and dissatisfied with the impugned judgment and orders passed by the High Court quashing and setting aside the fresh assessment orders, the State ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with the fresh assessments. However, in the present case the fresh assessments have gone against the respective dealers. Therefore, as such the respective dealers were required to prefer the appeals before the First Appellate Authority against the fresh assessment orders. 5.4 In view of the above, the judgment and orders passed by the High Court quashing and setting aside the fresh assessment orders in the writ petitions under Article 226 of the Constitution of India are unsustainable. 6. In view of the above and for the reasons stated above, all these appeals succeed. The judgment and orders passed by the High Court in Writ Petition No.37515 of 2017; Writ Petition No.37516 of 2017; Writ Petition No.37504 of 2017 and Writ Pet ..... X X X X Extracts X X X X X X X X Extracts X X X X
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