https://www.taxtmi.com/caselaws?id=162794 The court held that the penalty orders issued by the second respondent under section 7-A(2) of the Andhra Pradesh General Sales Tax Act, 1957, were without jurisdiction as the assessing authority, not the Deputy Commissioner, had the power to impose such penalties. The absence of an appeal provision against the Deputy Commissioner's orders would leave the assessee without a remedy, which goes against legislative intent. Consequently, the penalty orders were quashed, providing resolution to the jurisdictional issue. The writ petition was allowed without costs. 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 The court held that the penalty orders issued by the second respondent under section 7-A(2) of the Andhra Pradesh General Sales Tax Act, 1957, were without jurisdiction as the assessing authority, not the Deputy Commissioner, had the power to impose such penalties. The absence of an appeal provision against the Deputy Commissioner's orders would leave the assessee without a remedy, which goes against legislative intent. Consequently, the penalty orders were quashed, providing resolution to the jurisdictional issue. The writ petition was allowed without costs. Case-Laws VAT and Sales Tax Tue, 01 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162794