2025 (3) TMI 1725

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.... : G Narendra Chetty Counsel for the Respondent(S) : GP For Commercial Tax PER HON'BLE SRI JUSTICE R. RAGHUNANDAN RAO: The petitioner was assessed to tax, by the 1st respondent, for the tax period 01.03.2022 to 28.12.2023, under the APVAT Act, by way an assessment order, bearing DIN No.3730062357100, dated 04.07.2023. 2. Aggrieved by the said order of assessment, the petitioner has app....

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.... clearly invalid and is in violation of the law laid down by the erstwhile High Court of Andhra Pradesh in the case of Dekars Fires & Security Systems Pvt. Ltd., Hyderabad vs. Deputy Commissioner (CT), Secundrabad Division & Ors [(2011) 40 VST 150] In the said Judgment, a Division Bench of the erstwhile High Court, while considering the question of the power of the Officer to conduct audit, when h....

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....rcial Tax Officer was authorised to conduct the audit. By way of the second order of authorisation, the Deputy Commercial Tax Officer was also authorized to proceed to an assessment if satisfied, when there were under declaration of the turn over. 5. The Division Bench took the view that authorization could have been given by the Deputy Commissioner only after being satisfied that there was a n....

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....rom the Judgment mentioned above, is that the Deputy Commissioner can issue an authorization to an Officer who is the territorial Officer authorised for conduct of audit. In the event of any shortcomings in the audit, it would be open to the Territorial Deputy Commissioner to issue yet another order of authorisation whereby, the Officer conducting the audit can also take up the assessment proceedi....