2026-VIL-442-AP
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VAT High Court Cases

Andhra Pradesh General Sales Act, 1957 - Revision vs. Reassessment of assessment order - Passing of Reassessment order based on subsequent judgments of the Court - An assessment order was passed against the petitioner for the assessment year 2002-03. Later, based on observations made by the Audit party, the Commercial Tax Officer passed a revised/reassessment order under Section 14(4)(cc) of the APGST Act, 1957 - Whether the Assessing Officer had the power to revise/reassess the earlier assessment order – HELD – The distinction between a revisional proceeding and a reassessment proceeding is that the revisional authority is entitled to take a different view on the basis of the material which was available before the assessing officer. However, the assessing officer cannot pass an order of reassessment on the basis of the same material. An order of reassessment is permissible only where fresh material, which had not been considered by the assessing officer in the earlier assessment order, comes to light and such material is sufficient for conducting a reassessment - In the present case, the impugned order of reassessment had been passed only on the basis of the observations of the audit party that the subsequent judgment of the High Court had resulted in a change in law. This clearly indicates that there was no fresh material available with the assessing officer who had passed this order of reassessment - The subsequent judgments of the Court can never be treated as fresh material for taking up reassessment proceedings - the impugned reassessment order is set aside and the writ petition is allowed
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GSTAT Appeal filed wrongly...
By CA Vivek Jalan

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