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Case Law Details

Case Name : Kalpataru Project International Ltd Vs Union of India (Andhra Pradesh High Court)
Appeal Number : W.P. No. 15073 of 2023
Date of Judgement/Order : 27/06/2023
Related Assessment Year :
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Kalpataru Project International Ltd Vs Union of India (Andhra Pradesh High Court)

This article discusses the case of Kalpataru Project International Ltd Vs Union of India in the Andhra Pradesh High Court. The proceedings are being questioned on the grounds of jurisdiction, as the notice proposing revision of a VAT refund was issued by a Deputy Commissioner instead of a Joint Commissioner

The petitioner, engaged in the erection and installation of towers, was assessed to VAT and a refund was initially sanctioned in 2019. However, no refund was provided, and instead, a revision notice was issued proposing a demand of over Rs. 28 crores. The petitioner challenged this revision notice in a writ petition, raising several contentions. They argued that the power of revision is limited and cannot exceed the scope of the original proceedings. They also claimed that the revision notice was an attempt to delay the refund process. Furthermore, it was pointed out that the present notice was issued by the Deputy Commissioner, whereas the original assessment was conducted by a Joint Commissioner.

The Andhra Pradesh High Court took note of the petitioner’s concerns and observed that the authorities had shown haste in adjudicating the revision notice. Additionally, the court acknowledged that the matter was already posted before them, and despite this, the 4th respondent issued a personal hearing notice to the petitioner. Considering these circumstances and the absence of a counter filed by the learned Government Pleader, the court ordered a stay of further proceedings before the 4th respondent until further orders.

The matter was argued by Ld. Counsel Bharat Raichandani

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