Service of notice should be in compliance to Rule 64 of A.P. VAT Rules, 2005: AP HC

G.R.R. Associates Vs Andhra Pradesh VAT Appellate Tribunal (Andhra Pradesh High Court)

The case of G.R.R. Associates vs. Andhra Pradesh VAT Appellate Tribunal revolves around the issue of service of notice in compliance with Rule 64 of the A.P. VAT Rules, 2005, and the subsequent legal proceedings stemming from an assessment order passed by the Assessing Authority. The petitioner, G.R.R. Associates, a partnership firm engaged in the export of resins, oxides, and chemicals, filed a writ petition under Article 226 of the Constitution of India seeking relief against the dismissal order passed by the Andhra Pradesh VAT Appellate Tribunal.

The crux of the matter lies in the assessment conducted for the tax period 2014-15 under the Andhra Pradesh Value Added Tax Act, 2005 (A.P. VAT Act) and the Central Sales Tax Act, 1956 (CST Act). The petitioner had engaged in direct export sales of Micro Silican, an exempted commodity under the CST Act, and submitted relevant forms for assessment. However, the Assessing Authority determined a gross turnover and assessed the petitioner for tax, which the petitioner contested.

The petitioner’s appeal against the assessment was dismissed by the Appellate Deputy Commissioner (ADC) due to a delay in filing the appeal beyond the condonable period of limitation. Subsequently, the Andhra Pradesh VAT Appellate Tribunal also dismissed the appeal, affirming the decision of the ADC.