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PRECA SOLUTIONS INDIA PVT. LTD. vs. ASSISTANT COMMISSIONER
(Andhra Pradesh High Court)

Hon'ble Judges:

A.V. SESHA SAI
VENKATA JYOTHIRMAI PRATAPA
Pet. Counsel
Varun Byreddy
Res. Counsel
Sai Kumar

Petitioner / Applicant

PRECA SOLUTIONS INDIA PVT. LTD.
Respondent ASSISTANT COMMISSIONER
Court Andhra Pradesh High Court
State

Andhra Pradesh

Date Mar 31, 2023
Order No.

W.P. No.7980 OF 2023

Citation

2023(3) TAXREPLY 7496
Original Order
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ORDER

ORDER:(PER A.V. SESHA SAI, J) Heard Sri Varun Byreddy, learned counsel for the petitioner and Sri Sai Kumar, learned Assistant Government Pleader for the respondents. The order passed by the Assistant Commissioner (State Tax)-1st respondent herein vide proceedings No. F.Y.2018-19(GST), dated 18.11.2022, is under challenge in the present Writ Petition filed under Article 226 of the Constitution of India. Anterior to the impugned order, the Assistant Commissioner (State Tax) issued a show-cause notice dated 22.06.2022 to the petitioner. There is absolutely no controversy with regard to the factum of filing explanation on 01.08.2022 in response to the said show-cause notice issued by the Assistant Commissioner (State Tax). The principle contention advanced by the learned counsel for the petitioner in the instant Writ Petition is that in contravention of the mandatory requirements of law as provided under sub-section (4) of Section 75 of the Central Goods and Service Tax Act....

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