Sahiti Agencies Vs Assistant Commissioner of Central Tax And Central Excise
Date: September 25, 2025
Subject Matter
GST Assessment Order Quashed Due to 'Bunched' Tax Periods and Absence of Pre-SCN Notice
Summary
The petitioner challenged an Order-in-Original and its summaries, which confirmed a tax demand of ₹43,07,332/- under Section 74 of the GST Act. The petition was based on two primary grounds: Absence of Signature (Technical): The show cause notice (SC…
FULL TEXT OF THE JUDGMENT/ORDER OF ANDHRA PRADESH HIGH COURT The petitioner herein is a registered person under the Goods & Services Tax Act, 2017 [for short “the GST Act”]. She was served with a show-cause notice, in Form GST DRC-01, under Section-74 of the GST Act, for the periods 2017-18 (from July,2017) to 2022-23 (to March,2023), calling upon her to show-cause why she s…