2010 (11) TMI 868

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....GANATHAN, JJ. ORDER:- The order of the court was made by V.V.S. RAO J.-M/s. Pest Control (India) Pvt. Ltd., an incorporated entity having head office at Mumbai, is a valued added tax (VAT) dealer on the rolls of the second respondent. The Assistant Commissioner (Investigation)-first respondent herein on verifying the records assessed output tax under the Andhra Pradesh Value Added Tax Act....

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....detailed hereinbelow were passed which are challenged in these writ petitions: Sl. No. Writ Petition No. Assessment year Date of assessment order Amount of tax levied 1. 28901 of 2010 2006-07 30.8.2010 Rs. 32,41,875 2. 28886 of 2010 2007-08 30.8.2010 Rs. 45,26,737 3. 28892 of 2010 2008-09 30.8.2010 Rs. 55,97,198 4. 28910 of 2010 ....

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.... (computer typed in single line with font size of "10"). Pages 1 and 2 purportedly summarised the explanation for the tax proposals. Starting in page 2 to 9, the first respondent summarized the judgment of the Patna High Court in Pest Control India Ltd. v. Union of India [1989] 75 STC 188 (Patna). In pages 9 to 21 the entire explanation of the objections submitted by the petitioner was extracted i....

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.... review is rendered futile. The officers cannot expect the court to interfere in the matter and remand the matter for fresh consideration. It would be very prejudicial in the interest of Revenue to allow such orders to be passed by officers whatever their rank be. We are informed that there is also a staff training institute attached to the Commissionerate. Is it discharging its functions properly....