Login | Register
GST Library
TaxReply Support
YouTube Videos
Twitter
Buy Premium Tax Domains
About Us
Contact Us
Our Services
TaxReply India Pvt Ltd

KORRAPATHI JANARDHANA NAIDU vs. HE STATE OF ANDHRA PRADESH AND OTHER
(Andhra Pradesh High Court)

Hon'ble Judges:

A.V. SESHA
J. UMADEVI
Pet. Counsel
V.r. Machavaram
Res. Counsel
Gp For Commercial Tax

Petitioner / Applicant

KORRAPATHI JANARDHANA NAIDU
Respondent HE STATE OF ANDHRA PRADESH AND OTHER
Court Andhra Pradesh High Court
State

Andhra Pradesh

Date Apr 28, 2021
Order No.

WRIT PETITION No.9011 OF 2021

Citation

2021(4) TAXREPLY 4425
Add to Favorites Add to favorites.
Download Original Order
Print (Full Page)
Print (Judgement Only)
Related Tags :

TaxGPT Beta

Summarize this case by TaxGPT in
OR
Listen this case in simple words  
Audio Timeline
  AA   |   Print

ORDER

Heard Sri V.R. Machavaram, learned counsel for the petitioner and Sri Y.N. Vivekananda, learned Government Pleader for Commercial Tax for the respondents, apart from perusing the material available on record. 2. Challenge in the present Writ Petition is to the order of assessment passed by the Assistant Commissioner (State Tax), Circle-II, Nellore-2nd respondent herein, bearing Order No.ZH3709200D88169, dated 21.09.2020, determining the tax liability, penalty and interest as ₹ 28,31,806/-. 3. The short question that arises for consideration of this Court in the present Writ Petition is, whether the impugned order of assessment is liable to be set aside on the ground that no notice of personal hearing was issued before resorting to the impugned action ? 4. According to the learned counsel for the petitioner, non-adherence to the mandatory provisions of sub-section (4) of Section 75 of the Central Goods and Services Tax Act, 2017 (for short, ‘the CGST Act, 2017&rsq....

Premium Content !

This is premium content of TaxReply, available to paid subscribers only.

Kindly Subscribe GST Library to unlock all features.
View Subscription Plans
Download Full Judgement :
1
May
S
M
T
W
T
F
S
10 May

☑ Monthly | GSTR-7

GSTR-7 for the m/o Apr 2025 (For TDS Deductors u/s 51 - Section 39(3)).

☑ Monthly | GSTR-8

GSTR-8 for the m/o Apr 2025 [For TCS collection by E-Commerce Operators - Section 52(4)].

11 May

☑ Monthly | GSTR-1

GSTR-1 for the m/o Apr 2025 (Monthly Taxpayers) - N.No. 83/2020.

13 May

☑ Monthly | GSTR-5

GSTR-5 for the m/o Apr 2025 [Return by Non Resident Taxpayers - Rule 63 - Section 39(5)]

☑ Monthly | GSTR-6

GSTR-6 for the m/o Apr 2025 [For Input Service Distributors - Rule 65 & Section 39(4)].

☑ Monthly | IFF

IFF for the m/o Apr 2025 (QRMP Taxpayers, Optional) - Rule 59(2).

20 May

☑ Monthly | GSTR-3B

GSTR-3B for the m/o Apr 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o Apr 2025 [Return by OIDAR Service Providers - Rule 64.]

25 May

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for Apr 2025 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].

Taxpayers have a choice to pay tax either, as per -  

A) Fixed Sum Method OR 
B) Self assessment basis subject to interest on short payment of taxes.
(Notification No.85/2020 - CT)
 
28 May

☑ Monthly | GSTR-11

GSTR-11 for the m/o Apr 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).