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Case Law Details

Case Name : Bharath Constructions Vs Assistant Commissioner (Andhra Pradesh High Court)
Appeal Number : Writ Petition No. 34861 of 2022
Date of Judgement/Order : 08/11/2022
Related Assessment Year :
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Bharath Constructions Vs Assistant Commissioner (Andhra Pradesh High Court)

HC held that Adjudicating order not sustainable where such order was passed without granting an opportunity of personal hearing despite request for grant of such opportunity by assessee.

FULL TEXT OF THE JUDGMENT/ORDER OF ANDHRA PRADESH HIGH COURT

1. In this writ petition, the petitioner seeks a Writ of Mandamus declaring the Notification No.4/2018-Central Tax (Rate) dated 25.01.2018 as ultra vires to Section 148 of the CGST Act/ APGST Act and to set aside the impugned order AAO No. ZH370722od11999 Dated 25.07.2022 confirming the demands of CGST/ APGST, Interest and Penalty being CGST of Rs.73,41,307/-, SGST of Rs.73,41,307/- under Section 74; IGST demand of Rs.1,71,959/-, Penalty of Rs.1,48,54,573/- under Section 74/73(9); Interest of Rs.1,19,10,247/- under Section 50, as being illegal, arbitrary and violation of the principles of natural justice.

2. Heard Sri Anup Koushik Karavadi, learned counsel, who represents Sri Karan Talwar, learned counsel appearing for the petitioner, and Sri Y.N.Vivekananda, learned Government Pleader for Commercial Tax and having regard to the nature of the prayer made during the course of hearing today this writ petition is disposed of at the stage of admission with the consent of both the parties.

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