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PRIDE CONSTRUCTIONS vs. DEPUTY ASSISTANT COMMISSIONER AND OTHERS
(Andhra Pradesh High Court)

Hon'ble Judges:

AHSANUDDIN AMANULLAH
B. S. BHANUMATHI
Pet. Counsel
S. Suribabu
Res. Counsel
Y. N. Vivekananda

Petitioner / Applicant

PRIDE CONSTRUCTIONS

Respondent DEPUTY ASSISTANT COMMISSIONER AND OTHERS
Court Andhra Pradesh High Court
State

Andhra Pradesh

Date Jan 27, 2022
Order No.

WRIT PETITION No.1797 OF 2022

Citation

2022(1) TAXREPLY 5051

Original Order
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ORDER

Heard Mr. S. Suribabu, learned counsel for the petitioner and Mr. Y. N. Vivekananda, learned Government Pleader, Commercial Tax, for the respondents. 2. The petitioner has moved the Court, for the following relief: “ …to issue a Writ or order or direction particularly one in the nature of the Writ of mandamus setting aside the impugned assessment order passed by the first respondent in Form GST DRC – 07 dated 01.09.2021 passed for the tax period July, 2017 to November, 2019 vide AAO No.ZH370921OD51289 in seeking to levy tax on Transferable Development Rights pursuant to the Joint Development Agreement-cum-General Power of Attorney entered into by the petitioner with the land owners on 30.10.2017 along with interest and penalty as illegal, arbitrary, without Authorization, against Principles of Natural Justice, contrary to the provisions of the CGST Act, 2017 and APGST Act, 2017, contrary to the Notification and Circular issued by the Union of India, unsust....

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