Kalpataru Projects International Ltd. Vs Union of India (Andhra Pradesh High Court)
Petitioner, a dealer undertaking works contracts and registered under the Andhra Pradesh VAT Act (APVAT Act), had an assessment completed for the period from June 2, 2014, to June 30, 2017, by an order dated July 4, 2019. Subsequent to this, the revisional authority initiated proceedings by issuing a revision show cause notice dated June 3, 2023, under Section 32 of the APVAT Act.
The petitioner filed a reply to the show cause notice. However, the revisional authority passed a detailed 80-page order of revision dated July 19, 2025, which confirmed a VAT demand exceeding Rs.26 crores along with interest.
The petitioner challenged this revision order by filing a writ petition before the Andhra Pradesh High Court. The primary ground pressed for the challenge was that the revisional order was passed without considering all the objections and material placed by the petitioner before the revisional authority. Specifically, the petitioner noted that the pleadings were concluded on July 17, 2025, and the 80-page order of revision was passed just one day later on July 19, 2025.
The High Court observed that the documents and material referred to by the petitioner did not appear to have been considered by the revisional authority in a proper perspective. The Court noted that the order of revision rejected the petitioner’s contentions without setting out proper reasons, even though the submissions were recorded.
