Constitution of India – Article 226 – Fresh Assessment.
The impugned judgment and orders passed by the High Court, quashing and setting aside the fresh assessment orders are unsustainable.
Firstly, the High Court ought not to have directly entertained the writ petitions challenging the fresh assessment orders. The respective dealers – assessees ought to have availed the alternative remedy of appeals before the First Appellate Authority which were availed earlier when the earlier assessment orders were passed.
Secondly, because the fresh assessment orders were passed consequent upon the remand of the case by the First Appellate Authority pending the revisional proceedings against the order of remand, merely on that ground alone the fresh assessment orders could not have been set aside.
Nothing has been observed by the High Court on the merits of the fresh assessment orders. If the fresh assessment orders would have gone against the State, in that case the State would have been the aggrieved party and the State could have raised the objection that pending suo moto revisional proceedings against the order of remand, the Assessing Officer ought not to have proceeded further with the fresh assessments.
However, in the present case the fresh assessments have gone against the respective dealers. Therefore, as such the respective dealers were required to prefer the appeals before the First Appellate Authority against the freshassessment orders.
In view of the above, the judgment and orders passed by the High Court quashing and setting aside the freshassessment orders in the writ petitions under Article 226 of the Constitution of India are unsustainable.
Case Number : Civil Appeal No. 7768, 7769 & 7770 oF 2021 with Civil Appeal No.7771 of 2021 State of Andhra Pradesh & Ors. v. B. Rama Koteswara Rao
Hon’ble Mr. Justice M.R. Shah pronounced the non-reportable judgment of the Bench comprising His Lordship and Hon’ble Mrs. Justice B.V. Nagarathna.
For Appellant(s) Mr. Mahfooz Ahsan Nazki, AOR Mr. Polanki Gowtham, Adv. Mr. Shaik Mohamad Haneef, Adv. Mr. T. Vijaya Bhaskar Reddy, Adv. Mr. K. V. Girish Chowdary, Adv. Rajeswari Mukherjee, Adv.
Case Link : https://pdf.caselaw.in/sc/2022/01/1094/