GANGA INDUSTRIAL CORPORATION LIMITED Vs. STATE OF ANDHRA PRADESH

JUDGEMENT

(1.) THIS is an appeal filed by M/s. Ganga Industrial Corporation Limited, Jeedimetla against the orders of revision passed by the Joint Commissioner (CT) (Legal), O/o the Commissioner of Commercial Taxes, Andhra Pradesh, Hyderabad in CCTs. Ref. No. L.III(2)/275/99, dated 21 -4 -2001. The appellants are dealers on the rolls of Commercial Tax Officer, Jeedimetla, R.R. District. The Commercial Tax Officer, Jeedimetla passed final assessment order for the year 1996 -97 under the APGST Act. Aggrieved by the above order, the assessee filed appeal before the Appellate Deputy Commissioner (CT), Hyderabad Rural Division, Hyderabad, the Appellate Deputy Commissioner allowed the appeal and remanded the matter to the Commercial Tax Officer giving certain directions to pass final assessment order by making enquiry and investigation.

(2.) THE Joint Commissioner (CT) (Legal), Hyderabad by virtue of the powers under Section 20(2) of the APGST Act, 1957 proposed to revise the order passed by the Appellate Deputy Commissioner. He issued pre -revision show cause notice to the appellant calling for the objections proposing to revise the order passed by the Appellate Deputy Commissioner and the consequential final assessment order passed by the assessing authority, which is passed in pursuance of the directions given by the Appellate Deputy Commissioner to the Commercial Tax Officer. The assessee requested 15 days time for filing objections, but as the assessee company failed to file objections, the Joint Commissioner passed order of revisions, withdrawing the exemption on turnover of Rs. 1,58,96,180/ - and Rs. 17,30,025/ -. Aggrieved by the above orders, the present appeal has been preferred.

(3.) AT the time of hearing of the appeal, it has been contended by the learned counsel for the appellant that the Appellate Deputy Commissioner rightly remanded the matter to the assessing authority to pass final assessment order after causing enquiry and investigation into the genuineness of the bills issued by M/s. Tejaswini Trading, Erramanzil Colony, Hyderabad. It is further submitted that accordingly the Commercial Tax Officer after cross -verification and perusal of the A2 returns filed by M/s. Tejaswini Trading, granted exemption, treating the turnover of Rs. 1,58,96,180/ - as second sales of CTD Iron Bars. Under the circumstances, the Joint Commissioner ought not to have relied upon the discussion of the Commercial Tax Officer in the provisional assessment order regarding the genuineness of the trader M/s. Tejaswini Trading, Erramanzil Colony, Hyderabad.