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Case Law Details

Case Name : Smt Gali Lavanya Vs State of Andhra Pradesh (Andhra Pradesh High Court)
Appeal Number : Writ Petition No. 26032 of 2023
Date of Judgement/Order : 21/12/2023
Related Assessment Year :
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Smt Gali Lavanya Vs State of Andhra Pradesh (Andhra Pradesh High Court)

Introduction: This article explores the case of Smt Gali Lavanya vs. State of Andhra Pradesh, where the petitioner sought relief against a tax order through a writ petition filed under Article 226. The Andhra Pradesh High Court, while acknowledging the petitioner’s grievances, deemed the writ petition not maintainable due to the availability of an alternative remedy of appeal.

Detailed Analysis:

1. Background of the Writ Petition: Smt Gali Lavanya, the petitioner, filed a writ petition under Article 226 challenging the order dated 10.07.2023, passed by the 2nd respondent. The order demanded payment of tax, penalty, and interest totaling Rs.1,76,30,572 for the tax period 2017-18 to 2020-21, under the CGST/SGST Acts, 2017.

2. Petitioner’s Contentions:

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