TSN Old Iron Scrap Mechants Vs Deputy Assistant Commissioner of State Tax
Date: December 14, 2023
Subject Matter
No violation of principles of natural justice if a person does not avail the opportunity of personal hearing
Summary
The case involves TSN Old Iron Scrap Merchants ("the Petitioner"), who were issued a Show Cause Notice (SCN) under Section 74 of the Central Goods and Services Tax Act, 2017, by the Deputy/Assistant Commissioner of State Tax. The Petitioner…
FULL TEXT OF THE JUDGMENT/ORDER OF ANDHRA PRADESH HIGH COURT Heard learned counsel for the petitioner who appears through virtual mode and Sri T.C.D. Sekhar, learned Government Pleader for Commercial Tax appearing for respondents. 2. This writ petition under Article 226 of Constitution of India has been filed for the following relief: “pleased to issue an appropriate writ, order or direction…