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CH SUBBA RAYUDU vs. THE GOVERNMENT OF ANDHRA PRADESH AND OTHERS
(Andhra Pradesh High Court)

Hon'ble Judges:

U. DURGA PRASAD RAO
J. UMA DEVI

Pet. Counsel

P V A Padmanabham

Res. Counsel

Gp For Commercial Tax

Petitioner / Applicant	CH SUBBA RAYUDU
Respondent	THE GOVERNMENT OF ANDHRA PRADESH AND OTHERS
Court	Andhra Pradesh High Court
State	Andhra Pradesh
Date	Feb 25, 2021
Order No.	Writ Petition No. 3115 of 2021
Citation	2021(2) TAXREPLY 4634
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ORDER
The challenge in this writ petition is to the order No. ZH370920OD45789 dated 21.09.2020 passed by the 2nd respondent vide Form GST DRC-07 by exercising power under Section 74(1) of the APGST Act, 2017. 2. The petitioner is a works contractor executing civil contract works for Nellore Municipal Corporation, 3rd respondent herein. The 2nd respondent issued notice dated 23.01.2020 under Section 74(1) of the APGST Act, 2017 for the tax period April, 2018 – March, 2019 claiming an amount of ₹ 15,69,002/- towards estimated tax payable with 6% interest basing on the data provided by the Comprehensive Financial Management System (CFMS) alleging that the payments received by the petitioner from the 3rd respondent were not tallying with the turnover reported through GST returns. The petitioner submitted his explanation dated 20.02.2020 with the available information clearly mentioning therein the reason for the difference. However, the 2nd respondent, without considering the ....