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SOMAPRASANTH KARAMPUDI vs. UNION OF INDIA AND OTHERS
(Andhra Pradesh High Court)

Hon'ble Judges:

R RAGHUNANDAN RAO
HARINATH.N
Pet. Counsel
M Solomon Raju.
Res. Counsel
---

Petitioner / Applicant

SOMAPRASANTH KARAMPUDI

Respondent UNION OF INDIA AND OTHERS
Court Andhra Pradesh High Court
State

Andhra Pradesh

Date Jul 29, 2024
Order No.

WRIT PETITION NO: 14969/2024

Citation

2024(7) TAXREPLY 10634
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ORDER

ORDER PER HON’BLE SRI JUSTICE R RAGHUNANDAN RAO The petitioner was a registered dealer under the Central Goods and Services Tax Act, 2017 (herein referred to as the “CGST Act, 2017”). It appears that the said registration was cancelled by an order of cancellation of registration dated 21.02.2019 with effect from 09.03.2019. 2. Thereafter, the 3rd respondent took up assessment of the taxes due for the period October 2017 to March 2019. A show cause notice dated 22.04.2022 is said to have been prepared and sent to the petitioner, calling upon the petitioner to show cause why Rs. 46,77,312/- should not be recovered from the petitioner under Section 74 (1) of the CGST Act r/w Section 20 of the Integrated Goods and Services Act, 2017 (herein referred to as “IGST Act 2017”), interest as applicable on the aforesaid amounts and equivalent penalty under Section 74 (1) of the CGST/ SGST Act r/w Section 122 of the CGST Act along with Section 20 of the ....

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