Devi Traders Vs State of Andhra Pradesh
Date: June 18, 2023
Court: High Court
Bench: Andhra Pradesh
Type: Writ Petition
Judge(s)/Member(s): U. DURGA PRASAD RAO, VENKATA JYOTHIRMAI PRATAPA
Subject Matter
Scrutiny u/s 61 is not mandatory for taking action u/s 74
Summary
The petitioner has filed a petition seeking a writ of mandamus declaring a show cause notice issued under Section 74(1) of the APGST Act as illegal. The petitioner argues that the notice was issued without first issuing a notice under Section 61 call…
FULL TEXT OF THE JUDGMENT/ORDER OF ANDHRA PRADESH HIGH COURT Petitioner prays for writ of mandamus declaring the show cause notice dated 06.07.2022 in Form GST DRC-01-A issued under Section 74(1) r/w Rule 142(1)(a) of A.P. Goods and Services Act, 2017 (for short “APGST Act) by the 3 rd respondent and consequent attaching of bank account of the petitioner maintained with 4 th respondent bank…