https://www.taxtmi.com/caselaws?id=162795 The Andhra Pradesh High Court held that the penalty power under Section 7-A(2) of the Andhra Pradesh General Sales Tax Act, 1957, was exercisable only by the assessing authority duly notified by the Government. A Deputy Commissioner, not being an assessing authority, lacked jurisdiction to pass the penalty order. The Court rejected reliance on Section 14(4-C), reasoning that extending the power to a higher authority would deprive the assessee of the statutory right of appeal against an order of the assessing authority. The impugned order was quashed. 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 penalty power under Section 7-A(2) of the Andhra Pradesh General Sales Tax Act, 1957, was exercisable only by the assessing authority duly notified by the Government. A Deputy Commissioner, not being an assessing authority, lacked jurisdiction to pass the penalty order. The Court rejected reliance on Section 14(4-C), reasoning that extending the power to a higher authority would deprive the assessee of the statutory right of appeal against an order of the assessing authority. The impugned order was quashed. Case-Laws VAT and Sales Tax Tue, 30 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162795