Bommineni Ramanjaneyulu Vs Jt Commr
Date: September 15, 2022
Subject Matter
Inspection by Assistant Commissioner (ST) based on authorization given by Joint Commissioner is valid
Summary
The Proper Officer referred to in Section 71(1) of the Act would mean the Chief Commissioner or the Officer of the State who is assigned that function by the Chief Commissioner as defined in Section 2(91) of APGST Act. The Proper Officer for the func…
Heard Sri Shaik Jeelani Basha, learned counsel for the petitioner and Sri Y.N. Vivekananda, learned Government Pleader for Commercial Tax, appearing for the respondents. 2. The present writ petition came to be filed, seeking issuance of Writ of Mandamus to declare the Authorization for access to Business premises issued under Section 71(1) of the Andhra Pradesh Goods and Services Tax Act, 20…