Case LawWP No. 7584 of 2021
GRT Hotels & Resorts Pvt. Ltd Vs State Of Andhra Pradesh
- Court:
- High Court
- Bench:
- Andhra Pradesh
- Date:
- April 6, 2021
- Type:
- Writ Petition
- Members:
- A.V.SESHA SAI , J.UMA DEVI
Subject
Adverse order passed w/o granting an opportunity for Personal Hearing is liable to be set aside
Personal HearingPrinciples of Natural Justice
Summary
Sub-Section (4) of Section 75 of the Act deals with the general provisions relating to determination of tax. Sub-Section (4) of Section 75 of the Act, in clear and vivid terms, stipulates that an opportunity of hearing shall be granted where a reques…
Judgement
Heard Sri Kailashnath P.S.S., learned counsel for the petitioner, and Sri T.C.D.Sekhar, learned Government Pleader for Commercial Tax, appearing for the respondents, apart from perusing the entire material available on record. Challenge in the present Writ Petition is to the order of demand passed by the Assistant Commissioner of State Tax, Ramachandrapuram, East Godavari District-second responden…