Case Law Details
Hajee AP Bava and Company Constructions Private Limited Vs Assistant Commissioner (Andhra Pradesh High Court)
It is to be noted here that in case if the authority intend to add interest and penalty on the amount fixed in the show cause notice, separate notices ought to have been issued to the petitioner for the said demand, which was not done in the instant case. Apart from that a perusal of the order would show that except extracting the explanation given to the show cause notice, there is no discussion raised on the objections.
It is also to be noted that, while dealing with the objections raised, the authority goes into the aspect of claim of ITC alleged to have been made by the petitioner which was not the content of the show cause notice.
Having regard to the above circumstances, the Order under challenge i.e., Form GST DRC-07, dated 17.11.2021, is set aside and the matter is remanded back to the authority to issue fresh notice and there after proceed further in accordance with law.
FULL TEXT OF THE JUDGMENT/ORDER OF ANDHRA PRADESH HIGH COURT
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