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S.P.Y. AGRO INDUSTRIES LIMITED vs. ASSISTANT COMMISSIONER OF CENTRAL TAX
(Andhra Pradesh High Court)

Hon'ble Judges:

C. PRAVEEN KUMAR
J. UMA DEVI
Pet. Counsel
Na
Res. Counsel
Na

Petitioner / Applicant

S.P.Y. AGRO INDUSTRIES LIMITED
Respondent ASSISTANT COMMISSIONER OF CENTRAL TAX
Court Andhra Pradesh High Court
State

Andhra Pradesh

Date Oct 20, 2020
Order No.

W.P. No. 15336 of 2020

Citation

2020(10) TAXREPLY 3531
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ORDER

1) The present Writ Petition came to be filed seeking the following relief: “to issue a Writ of Mandamus, declaring the impugned Garnishee Notice C. No. V/05/04/Misc/2019-GST ARC, dated 26.08.2020, issued by the 1st Respondent as illegal, improper and incorrect”. 2) The averments made in the affidavit, filed in support of the Writ Petition show that, the Petitioner is duly registered under the Companies Act and doing business of manufacturing and sale of alcoholic and non-alcoholic beverages, ethanol etc. The Petitioner Company is registered with GST Department and is assigned to the Central jurisdiction, for the purpose of assessment. 3) It is said that, GST liability could not be cleared, by the Petitioner, in time, due to certain unforeseen circumstances in the Unit, but, however, subsequently, the same was cleared. 4) While things stood thus, a notice, dated 15.01.2019, came to be issued by the 2nd Respondent, under Section 46 of CGST Act, for not fil....

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