2019 (8) TMI 753

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....ASUBRAMANIAN and P. KESHAVA RAO JJ. M. V. J. K. Kumar  for the petitioner.  Shaik Jeelani Basha , Special Standing Counsel, for C.T. A.P for the respondents. ORDER Aggrieved by an order of penalty passed under section 53(1) read with section 55(2) of the Andhra Pradesh Value Added tax Act, 2005, the dealer has come up with the above writ petition. 2. Heard Mr. M. V. J. K. ....

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....scussed. This is how the ground of violation of principles of natural justice is sought to be projected. 5. It is true that the assessing officer has extracted the entire objections by copying and pasting them in the impugned order, but he did not stop with that. The assessing officer also dealt with the objections in brief. 6. Where the objections are dealt with in brief and where one or tw....

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....cer, on the basis of the facts (a) that both the sales and purchase invoices were of the same date, and (b) that there was no actual movement of goods. This factual finding, cannot be assailed before this court. The argument that no penalty would flow out of a false invoice cannot be accepted for the reason that the language employed in section 55(2) of the Act is very clear. Section 55(2) of the ....

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....nalty has now been imposed at 400 per cent., which is more than what is prescribed by statute. But a reading of the provision shows that the penalty is relatable to every tax invoice. Unfortunately, for the petitioner he has produced two sets of tax invoices, one relating to purchase and another relating to sale. Therefore, every tax invoice attracted a penalty of 200 per cent.,which ultimately, t....