Case LawWrit Petition No. 33777 of 2018
D. Rama Kotiah And Co. Vs State of Andhra Pradesh
- Court:
- High Court
- Bench:
- Andhra Pradesh
- Date:
- September 26, 2018
- Type:
- Writ Petition
- Members:
- RAMESH RANGANATHAN, KONGARA VIJAYA LAKSHMI
Subject
Order imposing penalty without issuing SCN is invalid
Recovery
Summary
Section 74(5) of the APGST Act enables the dealer to avoid payment of penalty beyond 15%, if penalty at 15% is paid before receipt of a show cause notice. That does not mean that, even without a show cause notice being issued, the dealer is obligated…
Judgement
Heard Sri P. Balaji Varma, Learned Counsel for the petitioner and Sri Shaik Jeelani Basha, Learned Special Standing Counsel for Commercial Taxes and, with their consent, the Writ Peti­tion is disposed of at the stage of admission. 2. The proceedings under challenge in this Writ Petition is the order passed by the second respondent on 20-8-2018, for the tax period March, 2018, directing the pet…