https://www.taxtmi.com/caselaws?id=162794 Penalty under the Andhra Pradesh General Sales Tax Act could be levied under section 7-A(2) only by the assessing authority. A Deputy Commissioner, even when exercising revisional or reassessment powers under section 14(4) read with section 14(4-C), does not acquire the jurisdiction of an assessing authority for section 7-A(2). The penalty power under section 7-A(2) is distinct from the penalty mechanism under section 14(8), and the absence of an appellate remedy against a Deputy Commissioner's order under section 7-A supports that construction. On that basis, penalty orders passed by the Deputy Commissioner were without jurisdiction and beyond competence. en-us Tue, 01 Feb 2000 00:00:00 +0530 Fri, 14 Mar 2014 13:02:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162794 Penalty under the Andhra Pradesh General Sales Tax Act could be levied under section 7-A(2) only by the assessing authority. A Deputy Commissioner, even when exercising revisional or reassessment powers under section 14(4) read with section 14(4-C), does not acquire the jurisdiction of an assessing authority for section 7-A(2). The penalty power under section 7-A(2) is distinct from the penalty mechanism under section 14(8), and the absence of an appellate remedy against a Deputy Commissioner's order under section 7-A supports that construction. On that basis, penalty orders passed by the Deputy Commissioner were without jurisdiction and beyond competence. Case-Laws VAT and Sales Tax Tue, 01 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162794