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HAJEE AP BAVA AND COMPANY CONSTRUCTIONS PRIVATE LIMITED vs. THE ASSISTANT COMMISSIONER AND OTHERS
(Andhra Pradesh High Court)

Hon'ble Judges:

C.PRAVEEN KUMAR
TARLADA RAJASEKHAR RAO
Pet. Counsel
Bhaskar Reddy Vemireddy
Res. Counsel
---

Petitioner / Applicant

HAJEE AP BAVA AND COMPANY CONSTRUCTIONS PRIVATE LIMITED
Respondent THE ASSISTANT COMMISSIONER AND OTHERS
Court Andhra Pradesh High Court
State

Andhra Pradesh

Date Jul 12, 2022
Order No.

W.P.No.18276 of 2022

Citation

2022(7) TAXREPLY 6093
Original Order
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ORDER

Heard Sri Bhasker Reddy Vemireddy, learned counsel for the petitioner and Sri Sai Kumar, learned counsel representing the learned Government Pleader for Commercial Taxes and with their consent, the Writ Petition is disposed of at the stage of admission. 2. The present Writ Petition came to be filed questioning the order in Form GST DRC-07, dated 17.11.2021 as illegal, improper, incorrect and violative of principles of natural justice. 3. The facts in issue show that the petitioner is a Company carrying on business in mechanical erection and fabrication of Cement and Steel plants. The petitioner is registered as a taxable person under the provisions of Central Goods and Services Tax Act, 2017 (for short, “CGST Act) and State Goods and Services Tax, 2017 (for short, “SGST Act”) with GSTIN No.37AACCH1 218C3Z4. It is said that the petitioner has been filing returns regularly after adjusting the tax credit in terms of Section 16 of CGST/SGST Act, 2017. The 1st r....

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