TaxTMI 
TaxTMI 
2021 (7) TMI 1061
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....it in the year 2020 and consequentially refusing to reopen the Assessment Order dated 04.12.2015 in respect of the Assessment Year 2012-13. 2. Learned counsel for the Department submit that the authorities had no power to reopen the proceedings after lapse of four years, in view of Section 21(4) of the Andhra Pradesh Value Added Tax Act, 2005 ('the AP VAT Act', for brevity). 3. We have considered the materials on record. 4. The declaration in Form 'C' or Form 'F' or the certificate in Form 'E-1' or Form 'E-II' under the AP VAT Act is to be filed within the time frame as envisaged in Rule 12(7) of the Central Sales Tax (Registration and Turnover) Rules, 1957 ('the Rules', for brevity), which reads as follows: "12 (7): The d....
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....se of four years. 7. As per Section 9 of the Central Sales Tax Act, 1956 ('Act of 1956', for brevity), provisions relating to assessment, re-assessment or reopening under general sales tax law of the appropriate State, i.e., A.P. Value Added Tax Act in the present case, shall apply to the proceedings under the Act of 1956. Section 21 of the AP VAT Act relates to Assessment. Sub-sections (4) and (5) of Section 21 of the AP VAT Act provide the time frame within which such assessment is to be made. They read as under: Sub-section (4): "The authority prescribed may, based on any information available or on any other basis, conduct a detailed scrutiny of the accounts of any VAT dealer or TOT dealer and where any assessment a....
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....sment may be reopened beyond four years in terms of Sub-section (8) of Section 21 of the AP VAT Act, which reads as follows: "(8) Where an assessment made has been set aside by any Court or as the case may be the Appellate Tribunal, the period between the date of such assessment and the date on which it has been set aside shall be excluded in computing the period of four years or six years as the case may be, for making fresh assessment." Apart from the appellate authorities, Commissioner or any other prescribed authority under Section 32 of the AP VAT Act may reopen assessment proceedings in the event the Assessment Order is prejudicial to the interests of the revenue but within four years from the date on which the order was s....
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....edent for condonation of such delay is 'sufficient cause'. However, 'sufficient cause' even if shown, may permit the authority to condone the delay but does not authorize the Assessing Authority or the Commissioner to reopen the proceeding. 12. Petitioner would argue that the aforesaid Rule would give incidental powers to the Assessing Authority to reopen the assessment. We are unable to agree to such contention. Statutory authorities can exercise powers which are vested in them by law and do not possess inherent powers. Rule 12 (7) of the Rules empowers the prescribed authority to condone delay and accept declarations submitted by the assessee. However, the Rule does not deal with power to reopen assessment proceeding after expir....
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....M/s. Shanti Alloys Private Limited v. the Commercial Tax Officer, Hindupur W.P.No.11565 of 2021 dated 06.07.2021 (APHC). 14. In the present case, there is hardly any explanation offered with regard to the circumstances which stood in the way of the petitioner/assessee to submit declarations in Form 'C' within the stipulated time. A vague averment has been made that the business had closed down. However, no material particulars are placed on record with regard to the date of such closure. It is argued that the declarations in Form 'C' are genuine and there was delay as the forms had to be obtained from the business entities beyond the State. However, no contemporaneous documents are placed on record to support the claim that efforts had b....