https://www.taxtmi.com/caselaws?id=162795 The Andhra Pradesh High Court held that the Deputy Commissioner lacked jurisdiction to pass penalty orders under section 7-A(2) of the Andhra Pradesh General Sales Tax Act, 1957. The court emphasized that only the assessing authority defined by the Act could exercise such power, referencing the case of Sanmathi Udyog v. Commercial Tax Officer. It rejected the argument that higher authorities could utilize the power conferred by section 14(4-C) as it would impede the assessee's right to appeal. Consequently, the court quashed the penalty orders, allowing the competent authority to proceed lawfully against the petitioner. The writ petition was allowed without costs. en-us Tue, 30 Aug 2005 00:00:00 +0530 Fri, 14 Mar 2014 13:06:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162795 The Andhra Pradesh High Court held that the Deputy Commissioner lacked jurisdiction to pass penalty orders under section 7-A(2) of the Andhra Pradesh General Sales Tax Act, 1957. The court emphasized that only the assessing authority defined by the Act could exercise such power, referencing the case of Sanmathi Udyog v. Commercial Tax Officer. It rejected the argument that higher authorities could utilize the power conferred by section 14(4-C) as it would impede the assessee's right to appeal. Consequently, the court quashed the penalty orders, allowing the competent authority to proceed lawfully against the petitioner. The writ petition was allowed without costs. Case-Laws VAT and Sales Tax Tue, 30 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162795