MAA MOTORS Vs. STATE OF ANDHRA PRADESH
LAWS(APH)-2019-11-8
HIGH COURT OF ANDHRA PRADESH
Decided on November 07,2019

Maa Motors Appellant
VERSUS
STATE OF ANDHRA PRADESH Respondents

JUDGEMENT

C. Praveen Kumar, J. - (1.)The present writ petition came to be filed seeking to declare the action of the 4th respondent-Commercial Tax Officer in passing the order dated 08.03.2017, without verifying the monthly records uploaded in the website, by the petitioners as illegal, arbitrary and in violation of the principles of natural justice and consequently set aside the ex parte order dated 08.03.2017.
(2.)Heard. Perused the material available on record.
(3.)It is the case of the petitioners that they are doing business in Automobiles, spares and car service being registered dealer under A.P. VAT Act, 2005 (for short, "the Act"). The 3rd respondent has given VAT audit authorization to the 4th respondent officer vide audit reference No.ADM 1B 37140609355626554 dated 09.06.2014 for verification of books of account of the petitioners. A VAT audit notice in Form VAT 304 dated 09.06.2014, was issued to the petitioners for production of books of accounts on 11.06.2014. Accordingly, an employee of the petitioners' firm visited the office of the 4th respondent during their predecessor time and kept books for some days and on oral information from the office of the 4th respondent, petitioners' employee had taken back the relevant books. The 4th respondent has passed the order dated 08.03.2017, without verifying the relevant records even though the records were uploaded in the website of the department on monthly basis. The impugned order shows that the assessment order was passed on "best judgment basis" basing on the information available with them. Further, the impugned order states that the petitioners have not furnished purchase details, which is contrary to the factual aspect. It is pleaded that if the purchase details are not furnished, the system will not accept the petitioners monthly returns and as such the allegations of non-furnishing details is baseless and false and the impugned order was passed without application of mind. Hence, the present writ petition is filed seeking a direction to the respondentauthorities to reopen the assessment of the petitioners and pass appropriate orders, in accordance with law, basing on the material available on record.
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