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Judgment
G. Rohini, J.—The petitioner in all these three writ petitions is a dealer registered under the provisions of the A.P. Value Added Tax Act, 2005 as well as under the provisions of Central Sales Tax Act, 1956. These three writ petitions are filed assailing the orders dated 22.04.2013 passed by the 1st respondent-Deputy Commissioner of Commercial Taxes in exercise of powers conferred u/s 9(2) of Central Sales Tax Act, 1956 (for short ''the Act'') thereby revising the assessment orders made for the assessment years 2005-06, 2006-07 and 2007-08 respectively. The impugned orders are assailed by the writ petitioner primarily on the ground that they are passed beyond the limitation of four years prescribed under Rule 14-A(11) of the Central Sales Tax (Andhra Pradesh) Rules, 1957 (for short ''the Rules'').
We have heard Sri M.V.J.K. Kumar, the learned counsel appearing for the writ petitioner and Sri P. Balaji Varma, the learned Senior Standing Counsel for Commercial Taxes appearing for respondents.
It is to be noticed that all the assessment orders were made by the 3rd respondent-Assistant Commissioner of Commercial Taxes on 15.12.2008. Subsequently, show cause notices were issued by the 1st respondent on 14.03.2013 proposing to revise the assessment orders in exercise of powers conferred u/s 9(2) of the Central Sales Tax Act, 1956 read with 32(2) of A.P. Value Added Tax Act, 2005. In pursuance thereof, the impugned revised orders came to be passed on 22.04.2013.
As per Rule 14-A(11) of the Rules the order revising the original assessment order can be made within the period of four years from the date on which the date of order of assessment was served on the dealer.
The specific plea of the petitioners that the assessment orders dated 15.12.2008 were served on the petitioner on 21.01.2009 has not been disputed by the learned Senior Standing Counsel for Commercial Taxes appearing for the respondents. That being so, show-cause notices dated 14.3.2003 issued for revising the assessment orders were beyond the prescribed period of limitation.
Having regard to the admitted fact that the very initiation of proceedings by the 1st respondent u/s 9(2) of the Act was beyond the limitation of four years, the impugned orders are liable to be set aside on that ground alone.
Accordingly, all the impugned orders are hereby set aside and the writ petitions are allowed. No costs. Consequently, Miscellaneous Petitions, if any, pending in this writ petition shall stand closed.