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PARVATHI REDDY SANNAPU vs. UNION OF INDIA, CENTRAL BOARD OF INDIRECT TAXES AND CUSTOM AND OTHER
(Andhra Pradesh High Court)

Hon'ble Judges:

U. DURGA PRASAD RAO
J. UMA DEVI

Pet. Counsel

Pareddy Rosi Reddy

Res. Counsel

M.v.j.k. Kumar

Petitioner / Applicant	PARVATHI REDDY SANNAPU
Respondent	UNION OF INDIA, CENTRAL BOARD OF INDIRECT TAXES AND CUSTOM AND OTHER
Court	Andhra Pradesh High Court
State	Andhra Pradesh
Date	Jan 22, 2021
Order No.	WRIT PETITION No.24854 of 2020
Citation	2021(1) TAXREPLY 4252
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ORDER
The petitioner seeks writ of mandamus declaring the proceedings of the 3rd respondent vide Assessment order OC No:79/2019, dated 05.02.2019 in Form GSTR-ASMT 13 in so far as imposing penalty of ₹27,47,248/- as illegal, arbitrary and contrary to the provisions of the Central Goods and Services Tax Act, 2017 (for short, ‘CGST Act’) and the Andhra Pradesh State Goods and Services Tax Act, 2017 (for short, ‘APGST Act’) and violative of Articles 14 and 21 of the Constitution of India and to set aside the same and consequently, direct the 3rd respondent to refund the aforesaid penalty amount and for such other orders. 2. Heard learned counsel for petitioner, Sri P.Rosi Reddy, learned Assistant Solicitor General, representing on behalf of 1st respondent and Sri M.V.J.K.Kumar, learned standing counsel for respondents 2 and 3 and with their consent, this writ petition is disposed of at the admission stage. 3. Inter alia, the main plank of argument of learned....