https://www.taxtmi.com/caselaws?id=262236 The Court set aside the assessment order due to the lack of proper authorization as mandated by the Andhra Pradesh Value Added Tax Act, 2005 and related circulars. The respondent's authorization did not comply with the requirement of a unique number generated through VATIS, as specified in the circulars. The judgment emphasized the necessity of following procedural requirements to prevent arbitrary exercises of power. The respondents were given the opportunity to address any escaped turnover through proper proceedings. The writ petition was granted without costs, highlighting the importance of systematic and non-arbitrary approaches in tax assessments. en-us Mon, 13 Jul 2015 00:00:00 +0530 Wed, 08 Jun 2016 14:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262236 The Court set aside the assessment order due to the lack of proper authorization as mandated by the Andhra Pradesh Value Added Tax Act, 2005 and related circulars. The respondent's authorization did not comply with the requirement of a unique number generated through VATIS, as specified in the circulars. The judgment emphasized the necessity of following procedural requirements to prevent arbitrary exercises of power. The respondents were given the opportunity to address any escaped turnover through proper proceedings. The writ petition was granted without costs, highlighting the importance of systematic and non-arbitrary approaches in tax assessments. Case-Laws VAT and Sales Tax Mon, 13 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262236