A Z Enterprises Vs Deputy Assistant Commissioner-DAC (ST)
Date: May 30, 2024
Subject Matter
Proceedings initiated under Section 129 of the CGST Act, 2017, without providing an opportunity for a hearing, are invalid
Summary
The Andhra Pradesh High Court ruled in the case of A Z Enterprises vs. Deputy Assistant Commissioner-DAC (ST) that proceedings initiated under Section 129 of the CGST Act, 2017, without providing an opportunity for a hearing, are invalid. A Z Enterpr…
FULL TEXT OF THE JUDGMENT/ORDER OF ANDHRA PRADESH HIGH COURT This Writ Petition is filed under Article 226 of the Constitution of India with the following prayer for: “…. a writ of Mandamus, to declaring the action of Respondent Nos. 1 and 2 in detaining the goods as well as the vehicle bearing No. AP 0 27 X 4645 covered by Invoice No.243 dated 27-01-2024 without following due process…