THE HON'BLE SRI JUSTICE GODA RAGHURAM & THE HON'BLE SRI JUSTICE ASHUTOSH MOHUNTA WRIT PETITION No.207 OF 2010 Dated: 03.08.2011 Between: M/s. Payal Foot Wear ..... PETITIONER AND 1 The Commercial Tax Officer (Audit), Abids Division, Hyderabad and others. .....RESPONDENTS The Court made the following : THE HON'BLE SRI JUSTICE GODA RAGHURAM & THE HON'BLE SRI JUSTICE ASUTHOSH MOHANTA WRIT PETITION No.207 OF 2010 ORDER: (Per the Hon’ble Sri Justice Goda Raghuram) Heard Sri Shaik Jeelani Basha, learned Counsel for the petitioner and Sri P. Balaji Varma, learned Special Government Pleader for Commercial Taxes. At the interlocutory stage, it is a conjoint submission of Counsel that the substantive writ petition could be disposed of. The challenge in this writ petition is to the assessment order passed by the 1st respondent dated 23.12.2009 under A.P. Value Added Tax Act, 2005 for the tax period 1.4.2005 to 31.3.2006; 1.4.2006 to 31.3.2007; 1.4.2007 to 31.3.2008 and 1.4.2008 to 31.3.2009. The assessment proceedings are challenged on several grounds including that the 1st respondent who is authorized to conduct audit is not specifically authorized to exercise the powers of assessment. The fact that no specific authorization is consecrated in the 1st respondent to pass orders of assessment is admitted. In the light of the law declared by the Division Bench of this Court in Sri Balaji Flour Mills Vs. Commercial Tax Officer (AP)[1], the impugned order of assessment is liable to be quashed on that singular ground. Since it is settled principle that when a decision of an administrative, judicial or a quasi judicial authority is liable to be invalidated on the point of patent lack of jurisdiction, it is not appropriate to deal with other issues. We therefore decline to consider and adjudicate upon the challenge to the impugned order of assessment presented by the petitioner on grounds other than the lack of jurisdiction in the first respondent. Accordingly, the writ petition is allowed. The order dated 23.12.2009 passed by the 1st respondent under the provision of AP VAT Act, 2005 for the tax period 1.4.2005 to 31.3.2006; 1.4.2006 to 31.3.2007; 1.4.2007 to 31.3.2008 and 1.4.2008 to 31.3.2009 is quashed. The appropriate and competent assessing authority however is at liberty to pass fresh assessment order after following due procedure and in accordance with law. In the circumstances of the case, there shall be no order as to costs. ____________________ Justice Goda Raghuram ______________________ Justice Ashutosh Mohunta Dated: 3.8.2011 Nn. THE HON'BLE SRI JUSTICE GODA RAGHURAM & THE HON'BLE SRI JUSTICE ASHUTOSH MOHUNTA WRIT PETITION No.207 OF 2010 (Order delivered by the Hon’ble Sri Justice Goda Raghuram) 3.8.2011 [1] (2011) 40 VST 150 (A.P.)