Andhra Pradesh High Court - Amravati
M/S Deeta Tech Enterprises, vs The Commercial Tax Officer, on 22 March, 2021
Author: J. Uma Devi
Bench: J. Uma Devi
THE HON'BLE SRI JUSTICE A.V.SESHA SAI
AND
THE HON'BLE MS.JUSTICE J.UMA DEVI
WRIT PETITION No.6601 of 2021
ORDER:(per Hon'ble Sri Justice A.V.Sesha Sai) In the present Writ Petition, challenge is to the order passed by the Appellate Deputy Commissioner (CT) Vijayawada- second respondent herein, vide A.O.No.ZH370121OD79616, dated 12.01.2021, dismissing the Statutory Appeal filed by the petitioner against the order of assessment, dated 29.10.2018, passed by the Commercial Tax Officer, Dwaramanagar Circle- first respondent herein for the tax period 2014-2015 to 2016- 2017 under the A.P.Value Added Tax Act, 2005 ( for brevity, 'the Act'). First respondent herein vide the assessment order, dated 29.10.2018, determined the tax payable by the petitioner as Rs.34,76,892/- for the above referred tax period. Aggrieved by the said order, dated 29.10.2018, passed by the first respondent herein, petitioner herein filed a Statutory Appeal, under Section 31 of the Act, by paying 12.5% of the disputed tax on 27.03.2019. The appellate authority-second respondent herein vide the impugned order, dated 12.01.2021, dismissed the said appeal filed by the petitioner herein. Challenging the validity and legal sustainability of the said order of the appellate authority, dated 12.01.2021, confirming the order of assessment of the first respondent herein, on 29.10.2018, the present Writ Petition is filed.
2 AVSS,J & JUD,J W.P.No.6601 of 2021 According to the learned counsel for the petitioner, the order passed by the appellate authority is highly erroneous, contrary to law and opposed to the very spirit and object of the provisions of the Act, besides being opposed to the principles of natural justice. In elaboration, it is further submitted by the learned counsel that, though the petitioner urged a number of grounds, the appellate authority did not consider the same and arrived at the erroneous conclusion.
On the contrary, it is contended vehemently by the learned Government Pleader, Sri T.C.D.Sekhar, that the present Writ Petition, filed under Article 226 of the Constitution of India, is not maintainable before this Court in view of the efficacious alternative remedy available to the petitioner, under Section 33 of the Act, by way of appeal to the Tribunal. It is also the submission of the learned Government Pleader that the present Writ Petition is a deliberate attempt to circumvent the stipulation as to the payment of the amount as a condition precedent for filing appeal before the Tribunal. It is further contended that Section 33 (6) (a) of the Act enables the petitioner to file a stay application also before the Joint Commissioner/Additional Commissioner and, without availing the said alternative remedy, the present Writ Petition is filed directly before this Court.
The material on record reveals that it is never the case of the petitioner herein that the appellate authority passed the impugned order without jurisdiction and without giving any 3 AVSS,J & JUD,J W.P.No.6601 of 2021 opportunity to the assessee. In fact, a perusal of the order passed by the appellate authority clearly discloses that opportunity of personal hearing was also given to the assessee. It is not in dispute that Section 33 of the Act prescribes a Statutory Appeal to the Appellate Tribunal against the orders passed by the appellate authority under Section 31 of the Act. It is also required to be noted that clause (a) of sub-Section (6) of Section 33 of the Act enables the aggrieved party to file a stay application before the Additional Commissioner or the Joint Commissioner pending disposal of the appeal before the Appellate Tribunal.
Having regard to the above mentioned alternative remedy available to the petitioner herein, this Court is not inclined to entertain the present Writ Petition. However, it is open for the petitioner herein to avail the above mentioned alternative remedy available to the petitioner herein.
With the above observation, the Writ Petition stands disposed of. There shall be no order as to costs.
As a sequel thereto, miscellaneous petitions, if any pending, shall stand closed.
__________________ A.V.SESHA SAI,J _______________ J.UMA DEVI,J 22nd March, 2021.
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