Category: Andhra Pradesh

Download Andhra Pradesh VAT Form App 401: Form of Appeal Memorandum to the Appellate Tribunal Appeal Memorandum to the Appellate Tribunal under the AP Value Added Tax Act

As per Andhra Pradesh VAT rule [Under Section 33] [ Rule 44(1) (a)]

Every appeal under Section 33 to the Appellate Tribunal shall be in Form APP 401 and shall be verified in the manner specified therein

As Per Section 33- (1)   Any dealer objecting to an order passed or proceeding recorded:-

a)   by any authority prescribed  on appeal under Section 31; or

b)   by the Additional Commissioner, or Joint Commissioner or Deputy Commissioner under Section 21 or 32 or 38, may appeal to the Appellate Tribunal within sixty days from the date on which the order or proceeding was served on him.

(2)   The Appellate Tribunal may within a further period of sixty days admit the appeal preferred after the period of sixty days specified in sub-section (1), if it is satisfied that the dealer had sufficient cause for not preferring the appeal within that period:

Provided that no appeal against the order passed under Section 31 shall be admitted under sub-section (1) or sub-section (2) of this section unless it is accompanied by satisfactory proof of the payment of fifty percent of the tax as ordered by the Appellate Authority under Section 31:

Provided further that no appeal against the order passed under sub-section (2) of Section 32 shall be admitted under sub-section (1) or (2) unless it is accompanied by satisfactory proof of the payment of the tax admitted by the appellant to be due or in such instalments thereof as might have become payable as the case may be, and twenty five percent of the difference of the tax ordered by the revisional authority under sub-section (2) of Section 32 and the tax admitted by the appellant:

Provided also that the authority prescribed shall refund the said amount of twelve and half percent or twenty five percent or fifty percent of the difference of tax assessed by the authority prescribed or revisional authority as the case may be and the tax admitted and paid by the appellant, with interest calculated at the rate of 12% per annum if the refund is not made within 90 days from the date of receipt of the order passed under Section 31 or 33.

(3)   The appeal shall be in the prescribed form, shall be verified in the prescribed manner, and shall be accompanied by such fee which shall not be less than Rs. one hundred only but shall not exceed Rupees two thousand only as may be prescribed.

(4)   The Appellate Tribunal may, after giving both parties to the appeal a reasonable opportunity of being heard:-

(a)  Confirm, reduce, enhance or annul the assessment or the penalty or both; or

(b) Set aside the assessment or the penalty or both, and direct the authority prescribed  to pass a fresh order after such further inquiry as may be directed; or

(c)  pass such other orders as it may think fit:

Provided that if the appeal involves a question of law, a decision on which is pending in any proceeding before the High Court or the Supreme Court, the Appellate Tribunal may defer the hearing of the appeal before it, till such proceeding is disposed of.   

(5)   (a)  Before passing any order under sub-section (4), the Appellate Tribunal may make such inquiry as it deems fit or remand the case to the appellate authority against whose order the appeal was preferred or to the authority prescribed concerned, for an inquiry and report on any specified point or points.

(b) Notwithstanding anything  contained in sub-section (4), where the VAT dealer or TOT dealer or any other dealer who has filed an appeal to the Appellate Tribunal fails to appear before the Appellate Tribunal either in person or by counsel when the appeal is called on for hearing, it shall be open to the Tribunal to make an order dismissing the appeal:

Provided that the Appellate Tribunal may, on an application made by the dealer within thirty days from the date of communication of the order of dismissal and on sufficient cause being shown by him for his non-appearance when the appeal was called on for hearing, re-admit the appeal on such terms as it thinks fit, after giving notice thereof to the authority against whose order or proceeding the appeal was preferred.

(6)   (a) Where a VAT dealer or TOT dealer or any other dealer, objecting to an order passed or proceeding recorded by a Deputy Commissioner under Section 21 or 32 has preferred an appeal to the Appellate Tribunal, the Additional Commissioner, or the Joint Commissioner may, on an application filed by the dealer, subject to such terms and conditions, as he may think fit, order stay of collection of the tax under dispute pending disposal of the appeal by the Appellate Tribunal;

(b) The payment of tax and penalty, if any, due in accordance with the order of the first appellate authority or of the Deputy Commissioner under Section 21 or in revision under Section 32, in respect of which an appeal has been preferred under sub-section (1), shall not be stayed pending disposal of the appeal.

(7)   Except as provided in the rules Appellate Tribunal shall not have the power to award costs to either of the parties to the appeal.

(8)   Every order passed by the Appellate Tribunal under sub-section (4) shall be communicated by it to the dealer, the authority against whose order the appeal was preferred, the Commissioner and such other authorities as may be prescribed.   

(9)   Every order passed by the Appellate Tribunal under sub-section (4) shall, subject to the provisions of Section 34 be final.

Download Andhra Pradesh VAT FORM APP 404: Memorandum of Civil Miscellaneous Petitions under AP Value Added Tax Act

As per Andhra Pradesh VAT rule [Under Section 34(7)] [See Rule 48] every application for review under sub-section (7) of Section 34 or sub-section (4) of Section 35 to the High Court shall be on Form APP 404 or Form APP 405 respectively and shall be verified in the manner specified therein.

It shall be preferred within one year from the date of communication to the petitioner of the order sought to be reviewed, and where it is preferred by the dealer be accompanied by a fee of hundred rupees.  

As per section 34(7)-    (a) The High Court may, on the application of the dealer or the authority prescribed review any order passed by it under sub-section (4) on the basis of facts which were not before it when it passed the order;

(b) The application for review shall be preferred within such time, and in such manner as may be prescribed and shall, where it is preferred by the dealer, be accompanied by a fee of Rupees one hundred only.

Download Andhra Pradesh VAT FORM 604: Order of Release of the Goods under AP Value Added Tax Act

As per Andhra Pradesh VAT rule 52(2) Any officer may, if security in cash is furnished to his satisfaction, order release of goods seized to the owner, and if he is not present, to the person in charge of the goods pending further enquiry if necessary. The order of release on Form 604 shall be subject to the condition that if the goods in question are finally confiscated under sub-rule (4), they shall be produced within such time as may be required, failing which, the cash security furnished shall stand forfeited to the State Government without further notice.

Download Andhra Pradesh VAT FORM 603: Notification of Seizure of Goods under AP Value Added Tax Act

As per Andhra Pradesh VAT rule 53(1) If any officer authorized under Section 43, finds any goods in any office, shop, godown, vehicle vessel or any other place of business or any other building or place of a dealer which have not been accounted for in the accounts, registers, or other documents maintained in the course of his business, the officer may, for reasons to be recorded in writing, seize such goods. The order of seizure on Form 603 shall specify the description, the quantity and the value of the goods seized.  A copy of it shall be served on the dealer or the person in charge of the goods.

Download Andhra Pradesh VAT FORM APP 400A: Declaration under AP Value Added Tax Act

As per Andhra Pradesh VAT rule 31(1)] [Rule38 (2) (d)

2)      (a)     Every such appeal shall be in Form APP 400 verified in the manner specified in the rules;      

(b)     It shall be in duplicate;         

(c)     It shall be accompanied by a treasury receipt in support of having paid;

(i)    in case where the levy of tax, or penalty or interest is disputed, a fee calculated at the rate of two percent of the disputed tax or penalty or interest subject to a minimum of fifty rupees and a maximum of One thousand rupees and; 

(ii)   in all other cases a fee of Fifty rupees;   

(d)     It shall be accompanied by a declaration on Form APP 400A stating that the amount specified in the second proviso to sub-section (1) of Section 31 has been paid, and proof of such payments.

As per Section 31 (1)-   Any VAT dealer or TOT dealer or any other dealer objecting to any order passed or proceeding recorded by any authority under the provisions of the Act other than an order passed or proceeding recorded by an Additional Commissioner or Joint Commissioner or Deputy Commissioner, may within thirty days from the date on which the order or proceeding was served on him, appeal to such authority as may be prescribed:

Provided that the appellate authority may within a further period of thirty days admit the appeal preferred after a period of thirty days if he is satisfied that the VAT dealer or TOT dealer or any other dealer had sufficient cause for not preferring the appeal within that period:

Provided further that an appeal so preferred shall not be admitted by the appellate authority concerned unless the dealer produces proof of payment of tax admitted to be due, or of such instalments as have been granted, and the proof of payment of twelve and half percent of the difference of the tax assessed by the authority prescribed and the tax admitted by the appellant, for the relevant tax period, in respect of which the appeal is preferred.

Download Andhra Pradesh VAT FORM APP 400: Form of Appeal under Section 31 under AP Value Added Tax Act

As per Andhra Pradesh VAT rule 38(2)(a)

1)    Subject to the provisions of Section 31, any person aggrieved by an order passed or proceeding recorded under the provisions of the Act, other than an order passed under sub-rule (1) and (3) of  Rule 25 by any officer not above the rank of an Assistant Commissioner, may appeal to the Appellate Deputy Commissioner of the area concerned:

Provided that Commissioner may either   suo-motu or on application, for reasons to be recorded in writing transfer an appeal pending before an Appellate Deputy Commissioner to another Appellate Deputy Commissioner and shall communicate the order of transfer to the appellant or applicant to every person affected by the order, the authority against whose orders the appeal or application was preferred, and to the Appellate Deputy Commissioner.

2)      (a)     Every such appeal shall be in Form APP 400 verified in the manner specified in the rules;     

Download Andhra Pradesh VAT FORM 605: Order Of Confiscation Of The Goods under AP Value Added Tax Act

As per Andhra Pradesh VAT rule 53(4) Any such officer, after making such enquiry as he deems fit and after giving the owner of the goods, if he is ascertained, an opportunity of being heard, may confiscate the whole or any part of the goods seized, if he is satisfied that there is evasion or an attempt to evade tax thereon in any manner whatsoever.  If the owner is not ascertained even after the enquiry, the officer shall order confiscation of the goods.  A copy of the order of confiscation on Form 605 shall be served on the owner of the goods if he is ascertainable.

Download Andhra Pradesh VAT FORM 570: Application for Clarification And Advance Ruling under AP Value Added Tax Act

As per Andhra Pradesh VAT rule 66(2)(i) An application under Section 67 shall be in Form 570 and shall be verified in the manner indicated therein and every such application shall be accompanied by a fee of one thousand rupees.  

As per section 67-  (1)   The Commissioner may constitute a State level ‘Authority for Clarification and Advance Rulings’ comprising of 3 officers not below the rank of Joint Commissioner to clarify, in the manner prescribed any aspect of the implementation of the Act.

(2)   No application shall be entertained where the question rose in the application:-

(i)   is already pending before any officer or authority of the Department or Appellate Tribunal or any Court;

(ii)  relates to a transaction or issue which is designed apparently for the avoidance of tax:

Provided that no application shall be rejected under this sub-section unless an opportunity has been given to the applicant of being heard and where the application is rejected, reasons for such rejections shall be recorded in the order.

(3)   No officer or any other authority of the Department shall proceed to decide any issue in respect of which an application has been made by an applicant under this Section and is pending.

(4)   The order of the authority shall be binding:-

(i)   on the applicant who had sought clarification;

(ii)  in respect of the goods or transaction in relation to which a clarification was sought; and

(iii) on all the officers other than the Commissioner

Provided the dealer does not file an appeal before Sales Tax Appellate Tribunal within 30 days of the Ruling in the manner prescribed.

(5)   The authority for clarifications shall have power to review, amend or revoke its rulings at any time for good and sufficient cause by giving an opportunity to the affected parties.

An order giving effect to such review or amendment or revocation shall not be subject to the period of limitation.

(6)   The Commissioner may also refer any matter for opinion of the Authority for clarification without prejudice to his authority.

Download Andhra Pradesh VAT Form 601: Register of Way Bills under AP Value Added Tax Act

As per Andhra Pradesh VAT rule 55(5) Every person obtaining the Way Bills under sub-rule (i) shall keep and maintain a register in Form 601 showing a true and correct account of the way bills obtained, used and held in stock by him. 

Subject to sub-rules (2) and (4) every dealer who consigns goods by a goods vehicle shall make out a waybill in Form X or Form 600 in triplicate and issue the original and duplicate thereof duly signed by him or his manager or agent to the owner or the other person in charge of the goods vehicle.

For the purpose of this clause, only waybills printed under the authority of the State Government or the Commissioner shall be used.  When such waybills are not readily available for use for any reason, the waybills containing the signature and official seal of the Commercial Tax Officer or the Asst. Commissioner having jurisdiction over the consignor shall be used in lieu of such printed waybills.

Provided that the issue of a way bill shall not be necessary where a person who is not a dealer transports his household or other articles for his own use from one place to another and also in respect of transport of the goods specified in Schedule I  to the Act. 

Download Andhra Pradesh VAT FORM X or FORM 600: Form of Way Bill under AP Value Added Tax Act

As per Andhra Pradesh rule 33 1 (d) & 55(1) & (4) – letter from the importer or clearing or forwarding agent to the consignee, specifically mentioning the description, quantity and value of the goods imported:

Provided that, in case, goods are imported by a dealer, registered under the Act it is sufficient, if the goods are accompanied by a way bill in Form X or Form 600 instead of Delivery Note in Form 602. 

As per rule 55(1) – Subject to sub-rules (2) and (4) every dealer who consigns goods by a goods vehicle shall make out a waybill in Form X or Form 600 in triplicate and issue the original and duplicate thereof duly signed by him or his manager or agent to the owner or the other person in charge of the goods vehicle.

For the purpose of this clause, only waybills printed under the authority of the State Government or the Commissioner shall be used.  When such waybills are not readily available for use for any reason, the waybills containing the signature and official seal of the Commercial Tax Officer or the Asst. Commissioner having jurisdiction over the consignor shall be used in lieu of such printed waybills.

Provided that the issue of a way bill shall not be necessary where a person who is not a dealer transports his household or other articles for his own use from one place to another and also in respect of transport of the goods specified in Schedule I  to the Act. 

4)      In the case of a manufacturer registered as a VAT dealer the copy of the gate pass-cum-invoice raised by such manufacturer shall be accepted in lieu of the waybill in Form 600 provided the Taxpayer Identification Number is super scribed on the gate pass-cum-invoice. Provided that where any category of manufacturers is notified by Commissioner as ineligible to use the gate pass cum invoice as waybill, they shall make out waybills on Form 600.