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of <h1>Court quashes Assessment Orders under AP VAT Act, deems them lacking reasoning. Petitions allowed, costs imposed.</h1> The court quashed the Assessment Orders under the AP VAT Act, 2005, finding them lacking proper analysis and reasoning. The court deemed the orders as ... - Issues involved: Challenge to Assessment Orders u/s AP VAT Act, 2005The petitioners, who are engaged in wholesale business of cool drinks, challenged the Assessment Orders passed by the first respondent under the AP VAT Act, 2005. The petitioners contended that their objections submitted in response to show cause notices were not considered by the first respondent, leading to orders of Assessment that lacked proper analysis and reasoning. The court found the impugned orders to be perverse and lacking in application of mind. Consequently, the court quashed the Assessment Orders dated 23.04.2012 and granted liberty to the first respondent to pass fresh orders after duly considering the objections raised by the petitioners.The court, noting the unreasoned and perverse nature of the Assessment Orders, allowed the writ petitions and imposed costs of &8377; 1,000/- in each petition to be paid by the first respondent to the Secretary, A.P. State Legal Services Authority within two weeks. Additionally, a copy of the order was directed to be sent to the Secretary, A.P. State Legal Services Authority for information purposes.
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