9911796707
TMI Blog2014 (6) TMI 1079X X X X Extracts X X X X X X X X Extracts X X X X ..... ed, if it is put on board in the office of the local chamber of commerce or traders association. A perusal of the impugned assessment order makes it clear that show cause notice was issued in Form VAT 305A, dated 31-10-2013 inviting written objections, if any against the proposed assessment and was served on the petitioner under Rule 64(b) of the Rules - the contention of the petitioner that notice as required under Rule 64(b) of the Rules is not served is liable to be rejected and it is accordingly rejected. Thus, the impugned order insofar as it relates to the period from April 2009 to October, 2009 is barred by limitation under Section 21(4) of the AP VAT Act and accordingly the same is set aside - petition allowed. - ASHUTOSH ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent herein. 3. The 1st respondent upon authorization from the Deputy Commissioner (CT) is stated to have taken up audit of the petitioner for the tax period 2009-10, 2010-11, 2011-12, 2012-13 and 2013-14 (up to September, 2013) and issued notice asking the petitioner to produce its books of accounts for which the petitioner sought time. It is the case of the petitioner that due to litigation with the landlord which ended in granting time to it for vacating the premises, it could not look after the business and could not produce the books of accounts as directed by the 1st respondent. 4. The 1st respondent without service of any show cause notice in Form 305A as required under the rules, issued the impugned assessment order by disallow ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the wife of the owner of the petitioner company was not a valid service under Rule 64(b) of the AP VAT Rules. 6. Learned counsel for the petitioner further contended that the impugned assessment order insofar as it relates to the period from April 2009 to October, 2009 is barred by limitation under Section 21(4) of the AP VAT Act since the assessing authority is empowered to make the assessment within a period of four years from the end of the period from which the assessment is made. In support of his contention, he relied on the judgment of this Court in Gunisetty Chinna Gunna Raju Traders, Visakhapatnam vs. C.T.O., Chinawaltair Circle, Visakhapatnam (2013) 57 APSTJ 157 (AP) wherein assessment order which was barred by limitation for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in Form VAT 305A DT: 31-10-2013 inviting their written objections, if any, against the proposed assessment and levy of tax through speed post vide EN419402735IN dated: 01.01.2013 to the address of M/s. Triveni Poly Plast Pvt Ltd., Shop No. 29 30, A-Block, Ground Floor, Al-Karim Trade Centre, Ranigunj, Secunderabad which was returned an endorsement by the postal department as NOT CLAIMED RETURN TO SENDER and the same notice was issued through speed post EN419402713IN on 01.11.2013 and served on 04.11.2013 to the address of M/s. Triveni Poly Plast Pvt. Ltd., Factor at: Shed No. 40, IDA Mallapur, Hyderabad - 501 507. 11. A perusal of the impugned assessment order makes it clear that show cause notice was issued in Form VAT 305A, date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from April 2005 to May, 2009 is beyond the period of four years mentioned under Section 21(4) of the Act. In the facts and circumstances, the impugned assessment for the period from April 2005 to May, 2009 is hereby declared as illegal as barred by limitation. Accordingly, the impugned order is set aside and it is left open to the 1st respondent to initiate fresh proceedings so far as the assessment for the period from June, 2009 onwards and to pass an appropriate order following due process of law. 14. This Court in the judgment referred to above held that since under sub-section (4) of Section 21 of the Act, the competent authority is empowered to make the assessment within a period of four years from the end of the period from whi ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
