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MAHENDRA KUMAR INDERMAL vs. DEPUTY ASSISTANT COMMISSIONER (ST) NANDIGAMA CIRCLE
(Andhra Pradesh High Court)

Hon'ble Judges:

J.K. MAHESHWARI
NINALA JAYASURYA
Pet. Counsel
Dandu Srinivas
Res. Counsel
Government Pleader

Petitioner / Applicant

MAHENDRA KUMAR INDERMAL
Respondent DEPUTY ASSISTANT COMMISSIONER (ST) NANDIGAMA CIRCLE
Court Andhra Pradesh High Court
State

Andhra Pradesh

Date Mar 6, 2020
Order No.

WRIT PETITION No. 6146 of 2020

Citation

2020(3) TAXREPLY 1618
Original Order
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ORDER

1. Being aggrieved by the order of Prohibition issued in Form GST INS 03, dated 21.12.2019 by the 1 st respondent-Deputy Assistant Commissioner (ST), Jaggaiahpet Nandigama Circle, unit, Bhavanipuram, Vijayawada, this writ petition has been preferred. 2. Learned Counsel for the petitioner has advanced solitary contention emphasizing the jurisdiction of the 1st respondent, who passed the order of Prohibition as contemplated under Section 67(2) of the Central Goods and Services Tax Act, 2017 (hereinafter be called as “CGST”). It is urged that the authority competent to pass the order should not be below the rank of Joint Commissioner while the order impugned has been passed by the Deputy Assistant Commissioner, who is not competent to pass the order of Prohibition, therefore, the order of prohibition so passed confiscating the goods is unsustainable in law. 3. On the other hand, learned Government Pleader for Commercial Tax appearing on behalf of the respondents tho....

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