2015 (10) TMI 2510

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....der for Commercial Tax (AP) for the respondents.  ORDER The endorsements dated July 25, 2015 passed by the second respondent are questioned in these writ petitions. The petitioner came to be assessed under the CST Act, for the assessment years 2008-09 and 2010-11, by the second respondent vide proceedings dated February 10, 2012 and March 29, 2014, respectively. A demand for Rs. 20,66,391 f....

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.... fact has been reiterated by the petitioner vide its letters dated July 14, 2015 and July 15, 2015 addressed to the second respondent. Thereafter, the impugned endorsements came to be passed rejecting the request of the petitioner for re-consideration of assessment orders on the ground that the reasons stated by the petitioner were not convincing. Heard learned counsel for the petitioner and the ....

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....gh statutorily a period of three months has been prescribed for filing of declaration in terms of section 6A read with rule 12(7) of the Rules. How- ever, the very fact that a discretion had been given to the assessing officer to make an exception to the rule would itself indicate that the same need not be viewed in a rigid manner. In that view of the matter, the endorsements dated July 25, 2015 c....