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NEW MORNING STAR TRAVELS vs. THE DEPUTY COMMISSIONER (ST)
(Andhra Pradesh High Court)

Hon'ble Judges:

DURGA PRASAD RAO
A V RAVINDRA BABU
Pet. Counsel
G. Narendra Chetty
Res. Counsel
---

Petitioner / Applicant

NEW MORNING STAR TRAVELS
Respondent THE DEPUTY COMMISSIONER (ST)
Court Andhra Pradesh High Court
State

Andhra Pradesh

Date Oct 12, 2023
Order No.

WRIT PETITION No.12850 of 2022

Citation

2023(10) TAXREPLY 8183
Original Order
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ORDER

ORDER: Heard Sri G. Narendra Chetty, learned counsel for the petitioner and learned Government Pleader for Commercial Tax for the respondents. 02. The challenge in the writ petition is to the order, dated 31.03.2022, which is a combined assessment order for tax, penalty and interest, passed by the 1st respondent for the assessment period from 01.07.2017 to 31.03.2020 for the financial year 2017-18, 2018-19, 2019-20 & 2020-21. Inter alia, the main thrust of argument of learned counsel for the petitioner is that no show cause notice was issued in terms of Rule 142 (1A) of the Central Goods and Services Tax (CGST) Rules, 2017, as per which, the proper officer shall, before service of notice to the person chargeable with tax, interest and penalty, under sub-Section (1) of Section 73 or sub-Section (1) of Section 74, as the case may be, communicate the details of any tax, interest and penalty as ascertained by the said officer, in Part A of Form GST DRC-01A. It is argued, in ....

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