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TMI Blog2025 (4) TMI 1181X X X X Extracts X X X X X X X X Extracts X X X X ..... the same, they are being disposed of, by way of the common order. 3. The petitioner was registered under the A.P VAT Act, 2005 and was carrying on the business of execution of Works Contracts. The petitioner executed Works Contracts, only for government departments, and no private works contracts were executed by the petitioner. The petitioner opted for payment of VAT under the Composition scheme as per Section 4 (7) (b) & (d) of the A.P VAT Act, 2005 by submitting such option in Form VAT 250 before the Assistant Commissioner (Sales Tax), Anantapuramu, Circle-I, who is arrayed as 1st respondent, online, and the 1st respondent issued endorsements relating to all these forms. 4. The government departments were deducting tax at source, from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pondent, had thereafter, passed an ex-parte penalty order, dated 21.05.2021, imposing penalty under Section 53 (3) of the A.P VAT Act for a sum of 100% tax imposed. Aggrieved by this order of penalty, the petitioner moved W.P. No. 5350 of 2022. 8. The case of the petitioner is that the impugned order has been passed without considering the facts and the composition forms filed by the petitioners. Apart from this, the petitioner would also contend that the order of assessment and penalty are beyond limitation. 9. Sri G. Narendra Chetti, learned counsel appearing for the petitioner would contend that the 1st respondent had passed the assessment order by invoking the extended period of limitation, of six years, under Section 21 (5) of the A. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arned counsel for the petitioner would also contend that where a part of the period, under an assessment order, is beyond limitation, it would be necessary to set aside the entire order and remand the matter back to the Assessing Officer, for passing a fresh assessment order in relation to the period which is within limitation. For this purpose, he relies upon the judgment of a Division Bench of this Court, dated 16.08.2023, in W.P.No.4805 of 2021. 13. Section 20(1) of the A.P VAT Act stipulates that every registered dealer shall submit a return or returns along with the proof of payment of tax in the manner and time, to such authority as may be prescribed. This return is subject to scrutiny, by the assessing authority. Under Section 21 (4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 31.03.2021, is beyond the period of limitation set out for the months of April to February of the financial year 2014-15. Since the assessment order is beyond the period of limitation, the order of assessment, dated 31.03.2021, passed by the 1st respondent is to be set aside for the period April, 2014 to February, 2015. 16. Learned counsel for the petitioner contends that a Division Bench of this Court, by its order dated 16.08.2023, in W.P.No.4805 of 2021, had held that in such circumstances, the entire order would have to be set aside and remanded to the extent of the period of which limitation would still be available. We have gone through the said order, and do not find any such ratio. However, the fact remains that the period b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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