Issuance of notice in GST ASMT-10 by Deputy Commissioner without authorization is unsustainable

Sudhakar Traders Vs State of Andhra Pradesh (Andhra Pradesh High Court) Andhra Pradesh High Court held that issuance of notice in Form GST ASMT-10 under rule 99 of A.P. Goods and Services Tax Rules, 2017 read with Section 61 of A.P. Goods and Services Tax Act, 2017 by Deputy Commissioner without authorization of Chief Commissioner lacks authorization and hence liable to be quashed. Facts- The petitioner is engaged in supply of iron and steel purchased from the resident registered taxable persons. The petitioner is a registered dealer under the APGST Act and an assessee on the file of 3rd respo...