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HINDUPUR STEEL & ALLOYS PVT. LTD vs. THE ASSISTANT COMMISSIONER AND OTHERS
(Andhra Pradesh High Court)

Hon'ble Judges:

AHSANUDDIN AMANULLAH
B. KRISHNA MOHAN
Pet. Counsel
G. Narendra Chetty
Res. Counsel
Harinath N

Petitioner / Applicant

HINDUPUR STEEL & ALLOYS PVT. LTD

Respondent THE ASSISTANT COMMISSIONER AND OTHERS
Court Andhra Pradesh High Court
State

Andhra Pradesh

Date Oct 28, 2021
Order No.

WRIT PETITION No.24768 OF 2021

Citation

2021(10) TAXREPLY 4934

Original Order
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ORDER

(Per Hon’ble Mr. Justice Ahsanuddin Amanullah) The petitioner has filed the present writ petition for the following relief: “….to issue an appropriate Writ Order or Direction more particularly in the nature of MANDAMUS holding that the impugned Order vide A.O.No.ZH3709210D89763, dated 27.09.2021 for the Tax Periods 2017-18 (07/2017 to 11/2017 and 01/2018) whereby he has disallowed the Input Tax Credit of ₹ 72,84,060-00 under the IGST Act, 2017 and further imposed Penalty equal to the said tax and interest @ 24% u/S. 50(3) that too from the relevant Tax Periods though the said tax and penalty were imposed for the first time under the impugned order in the facts and circumstances of the case, is arbitrary, without jurisdiction, without authority, contrary to law, violative of the principles of natural justice and illegal and consequently set aside the same and pass such other order…..” 2. The petitioner is manufacturer of steel articles and ha....

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