SC Criticizes Revenue for Delaying SCN Issuance for Penalty Under APVAT Act

Commercial Tax Officer & Ors. Vs Leela Saie Ram Steel Enterprises (Supreme Court of India)

Supreme Court addressed a petition filed by the Revenue challenging a High Court decision that quashed a penalty order under the Andhra Pradesh Value Added Tax (APVAT) Act, 2005. The High Court had ruled in favor of Leela Saie Ram Steel Enterprises, holding that the penalty was imposed without issuing a mandatory show cause notice to the assessee. The Supreme Court found no merit in the Revenue’s appeal and highlighted procedural shortcomings, emphasizing that the absence of a show

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