HON’BLE SRI JUSTICE ASHUTOSH MOHUNTA AND HON’BLE SRI JUSTICE M. SATYANARAYANA MURTHY WRIT PETITION No. 15121 of 2014 Dated: 06.06.2014 Between:
M/s.Sree Rayalaseema Sugars & Energy (P) Ltd., Rep. by its Director, B.Bharat Kumar …..Petitioner And The Commercial Tax Officer, Nandyal-II Circle, Nandyal, Kurnool District, A.P., and another.
....Respondents The Court made the following :
HON’BLE SRI JUSTICE ASHUTOSH MOHUNTA AND HON’BLE SRI JUSTICE M. SATYANARAYANA MURTHY WRIT PETITION No. 15121 of 2014 ORDER : (per Hon'ble Sri Justice Ashutosh Mohunta) The petitioner has impugned the penalty order dated 18.03.2014 passed under Section 53(1)(i) of Andhra Pradesh Value Added Tax Act, 2005 (for short the A.P.VAT Act) for the assessment period from March, 2010 to January, 2012.
2. Learned counsel for the petitioner states that against the assessment order for the period from March, 2010 to January, 2012, an appeal was filed by the petitioner in which the assessment order has been set aside and the matter has been remanded back to the original authority.
3. Learned counsel further submits that as the assessment order has been set aside, the penalty orders are also liable to be set aside.
4. The aforementioned facts are not disputed by the learned counsel for the respondent.
5. A copy of the order dated 30.04.2014 passed by the Appellate Deputy Commissioner (CT), Kurnool, has been filed.
6. A perusal of the aforesaid order shows that the assessment order has been set aside and the case has been remanded back to the original authority.
7. In view of the above, the penalty order dated 18.03.2014 passed under the A.P.VAT Act is also set aside.
8. With the above observation, the writ petition is allowed. There shall be no order as to costs.
9. Miscellaneous Petitions pending, if any, shall stand closed.
ASHUTOSH MOHUNTA, J M. SATYANARAYANA MURTHY, J 6th June 2014. mar