TaxTMI 
TaxTMI 
2024 (7) TMI 460
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....ent for attachment of immovable property of the petitioner for recovery of the tax dues under the AP General Sales Tax Act 1957 in Form No 5 dated 7.12.2023 Annexure P1 by exercising the powers U/s 27 of the AP Revenue recovery Act 1864 R/w Sec 17C of the Andhra Pradesh General Sales Tax Act 1957 after issuance of notice in FORM NO 4 dated 27 09 2023 Annexure P2 without considering the petitioner reply letter dt 12.10.2023 Annexure P3 informing that the recovery of tax dues were stayed by the Principle Secretary Revenue CT-II Department Government of Andhra Pradesh Hyderabad vide Govt Memo No 24066/CT-II 1/20104 dated 28.07.2010 Annexure P4 and also questioning the garnishee notice issued to the 6th respondent is against to all canons of justice and violation of principles of natural justice and violation of Article 14 and 191 g of the Constitution of India also against to Section 25 of the AP Revenue Recovery Act 1864 R/w Sec 17C of the Andhra Pradesh General Sales Tax Act 1957 hereinafter referred to as the Act Hence the Recovery proceedings of the 1st respondent is liable to be suspended till the matter is settled by the 5th respondent and to pass" 4. The challenge is to noti....
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.... of Rs. 20,68,503/- was made by an order dated 30.03.2005. The appeal preferred against the said order being appeal No. 61/2005-06/NLR Dt. 03.11.2005 was decided and an affectual order was passed on 07.08.2006 with a demand of Rs. 17,94,014/-. The said order was revised by the Deputy Commissioner by an order dated 31.03.2008 declaring the liability of the petitioner as Rs. 33,25,224/-. 11. For the financial year 2004-05 the order of assessment was passed on 19.08.2006 which was revised on 28.02.2008 by the Deputy Commissioner, for the liability of petitioner for an amount of Rs. 34,61,685/-. 12. Learned counsel for the petitioner submits that against the proceedings/orders for the financial year 2003-04 and 2004-05, the petitioner made representation dated 12.05.2010 to the Government of Andhra Pradesh upon which the memo dated 28.07.2010 was issued, and in view thereof further recovery proceedings could not be taken. 13. The orders passed with respect to the financial year 2003-04 and 2004-05 have not been challenged by the petitioner under the provisions of statute. 14. Learned counsel for the petitioner submits that the Commissioner has the power of revision under Se....
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.... "9. Power of State Government to notify exemptions and reductions of tax or interest. - (1) The State Government may, by notification in the Andhra Pradesh Gazette, make an exemption, or reduction in rate, in respect of any tax or interest payable under this Act - (i) on the sale or purchase of any specified class of goods, at all points or at any specified point or points in series of sales or purchases by successive dealers; or (ii) by any specified class of persons, in regard to the whole or any part of their turnover. (2) Any exemption from tax or interest or reduction in the rate of tax or interest notified under sub-section (1) (a) may extend to the whole of the State or to any specified area or areas therein; (b) may be subject to such restrictions and conditions as may be specified in the notification, including conditions as to licences and licence fees." 22. A bare reading of Section 9 shows that the State Government may, by notification in the Andhra Pradesh Gazette, make an exemption, or reduction in rate, in respect of any tax or interest payable under the Act i.e., APGST Act, 1957. (i) on the sale or purchase o....
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....ed on appeal by, the Appellate Tribunal under Section 21. (3) In relation to an order of assessment passed under this Act, the powers conferred by sub-sections (1) and (2) shall be exercisable only within such period not exceeding four years from the date on which the order was served on the dealer, as may be prescribed. (4) No order shall be passed under sub-section (1) or sub-section (2) enhancing any assessment unless an opportunity has been given to the assessee to show cause against the proposed enhancement. (5) Where an order passed under this section has been set aside by any Court or other competent authority under this Act for any reason) the period between the date of such order and the date on which it has been so set aside shall be excluded in computing the period of four years specified in sub-section (3) for the purpose of making a fresh revision, if any, under this section. (6) Where any proceeding under this section has been deferred on account of any stay order granted by the Special Appellate Tribunal in any case, or by reason of the fact that an appeal or other proceeding is pending before the Special Appellate Tribunal or the ....