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JBT (JAI BHARATH TRAVELS) vs. THE DEPUTY COMMISSIONER (ST)
(Andhra Pradesh High Court)

Hon'ble Judges:

DURGA PRASAD RAO
T. MALLIKARJUNA RAO
Pet. Counsel
G.narendra Chetty
Res. Counsel
Gp

Petitioner / Applicant

JBT (JAI BHARATH TRAVELS)

Respondent THE DEPUTY COMMISSIONER (ST)
Court Andhra Pradesh High Court
State

Andhra Pradesh

Date May 9, 2023
Order No.

Writ Petition No. 1588 of 2023

Citation

2023(5) TAXREPLY 7354

Original Order
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ORDER

ORDER: (PER HON’BLE SRI JUSTICE U. DURGA PRASAD RAO) The petitioner challenges the Assessment, Penalty & Interest order bearing No. DIN3715122281260 dated 15.12.2022 passed by 1st respondent under the SGST and CGST Acts 2017 for the tax periods 2017-18, 2018-19 and 2019-20 (upto November 2019) as without jurisdiction, without authority, contrary to law and violative of principles of natural justice and set aside the said order. 2. The petitioner’s case succinctly is thus: (a) The petitioner challenged the earlier Assessment Order dated 24.06.2020 on the ground that no personal hearing was accorded to the petitioner before passing such order and in W.P.No. 22198/2020, this Court passed an order dated 15.03.2021 and remanded the matter to 1st respondent with a direction to afford personal hearing to the petitioner and to pass Assessment Order afresh on merits. Thereafter, the present impugned order dated 15.12.2022 was passed. (b) The petitioner eng....

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