ID Fresh Food (India) Private Limited Vs Assistant Commissionerst (Andhra Pradesh High Court)
Andhra Pradesh High Court held that parallel proceedings for the same periods of the assessment amounts to double taxation and the same is impermissible in law. Accordingly, writ petition is allowed and assessment order set aside.
Facts- The petitioner is a registered person and the assessments in relation to the petitioner were to be carried out by the State authority. However, the 2nd respondent-Additional Director, had initiated proceedings against the petitioner, for the period July-2017 to December-2021, on the issue of misclassification of parottas by the petitioner and the non-payment of appropriate tax by the petitioner. The said proceeding is pending before High Court.
In parallel proceedings, the 1st respondent-Assistant Commissioner (ST), initiated assessment proceedings against the petitioner for the financial year 2019 & 2020 and passed an Order of assessment, dated 27.08.2024, against the petitioner. The petitioner has approached this court against OIO dated 25.02.2025.
Conclusion- Held that this would be a case of double taxation, levied on the petitioner, for the same periods of the assessment. Such a course of action would be clearly impermissible. In the circumstances, these Writ Petitions are allowed setting aside the order of assessment, for the period 2019-2020, dated 27.08.2024, passed by the 1st respondent and the order of assessment, for the period 2020-2021, dated 25.02.2025, passed by the 1st respondent.
