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HAIGREEVA INFRATECH PROJECTS LTD vs. THE STATE OF ANDHRA PRADESH AND OTHERS
(Andhra Pradesh High Court)

Hon'ble Judges:

R RAGHUNANDAN RAO
MAHESWARA RAO KUNCHEAM
Pet. Counsel
Sudhakar Reddy Challa
Res. Counsel
Gp For Commercial Tax
Santhi Chandra

Petitioner / Applicant

HAIGREEVA INFRATECH PROJECTS LTD

Respondent THE STATE OF ANDHRA PRADESH AND OTHERS
Court Andhra Pradesh High Court
State

Andhra Pradesh

Date Feb 19, 2025
Order No.

WRIT PETITION NO: 16976/2024

Citation

2025(2) TAXREPLY 12714

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ORDER

ORDER The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao) The petitioner was served with notices for assessment, for the period 2017-2021, by the State GST Authorities as well as the Central GST Authorities being the Directorate General of Goods and Services Tax Intelligence. 2. The petitioner being aggrieved by the simultaneous service of notices, both by the State and the Central Government, has approached this Court, by way of the present Writ Petition. 3. The main contention of the petitioner is that the petitioner can be subjected the assessment either by the State Authorities or by the Central Government Authorities and there cannot be simultaneous assessment of tax by both sets of authorities. 4. On the basis of this contention, the petitioner has now assailed the show cause notice, dated 27.07.2023, issued by the 2nd respondent. 5. The learned Government Pleader, on instructions, submits that the 2ndrespondent ha....

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