Cotton Corporation of India Vs Assistant Commissioner (ST)
Date: February 4, 2025
Court: High Court
Bench: Andhra Pradesh
Type: Writ Petition
Judge(s)/Member(s): R. RAGHUNANDAN RAO, HARINATH.N
Subject Matter
SCN issued beyond the time limit stipulated under section 73(2) is invalid
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…
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…