AP HC Sets Aside ₹3.6 Crore VAT Revision Passed Without Examining Objections

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

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