Case LawW.P. No. 1463 of 2025
Cotton Corporation of India Vs Assistant Commissioner (ST)
- Court:
- High Court
- Bench:
- Andhra Pradesh
- Date:
- February 4, 2025
- Type:
- Writ Petition
- Members:
- R. RAGHUNANDAN RAO, HARINATH.N
Subject
SCN issued beyond the time limit stipulated under section 73(2) is invalid
Show Cause Notice
Summary
In this case, the petitioner, who is registered under the Andhra Pradesh Goods and Services Tax (APGST) Act, challenged a show cause notice related to short payment of tax for the assessment year 2020-2021. The notice was issued on 30th November 2024…
Judgement
FULL TEXT OF THE JUDGMENT/ORDER OF ANDHRA PRADESH HIGH COURT The petitioner is registered under the APGST Act, 2017. It received a show cause notice, dated 30.11.2024, in relation to the assessment year 2020- 2021, calling upon the petitioner to show cause why an assessment should not be carried out in relation to short payment of tax etc. Notice was issued under Section 73(1) r/w Rule 142 of the…