Sudhakar Traders Vs State of Andhra Pradesh
Date: April 24, 2023
Subject Matter
Issuance of notice in Form ASMT-10 by Deputy Commissioner without authorization of Chief Commissioner lacks authorization and hence liable to be quashed.
Summary
The case involves a case where the petitioner is challenging the authority of the 2nd respondent to inspect their premises and forward an alert note to the 3rd respondent, who subsequently issues notices to the petitioner for suspected evasion of tax…
FULL TEXT OF THE JUDGMENT/ORDER OF ANDHRA PRADESH HIGH COURT W.P.No.6599/2023 and 6601/2023 are filed by the petitioner challenging the notices in Form GST ASMT-10 dated 28.02.2023 issued by 2 nd respondent under Rule 99 of the A.P. Goods and Service Tax Rules, 2017 (for short, ‘the AGPST Rules’) r/w Section 61 of the A.P. Goods and Service Tax Act, 2017 (for short, &…