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SRI SAI BALAJI ASSOCIATES vs. THE STATE OF ANDHRA PRADESH
(Andhra Pradesh High Court)

Hon'ble Judges:

U. DURGA PRASAD RAO
V. GOPALA KRISHNA RAO
Pet. Counsel
G V Shivaji
Res. Counsel
Ggp For Commercial Tax

Petitioner / Applicant

SRI SAI BALAJI ASSOCIATES
Respondent THE STATE OF ANDHRA PRADESH
Court Andhra Pradesh High Court
State

Andhra Pradesh

Date Mar 7, 2023
Order No.

WRIT PETITION No. 4663 of 2023

Citation

2023(3) TAXREPLY 7095
Original Order
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ORDER

ORDER ( Per UDPR , J ) The challenge in this writ petition is to the notice under Section 70 (1) of GST Act, 2017 issued by the 3rd respondent to M/s. Sterlight technologies limited, Vishakapatnam who are the customers of the petitioner. 2. Heard learned counsel for petitioner Mr. G.V.Shivaji and learned Government Pleader for Commercial Taxes II. 3. The grievance of the petitioner as ventilated by learned counsel is that though the 3rd respondent in terms of Section 70 (1) of G.S.T Act, has power to summon any person whose attendance is considered necessary either for giving evidence or producing a document or any other thing in any inquiry in the same manner, however that power is not extended to direct the summoning of a party to stop all further payments, which he ought to receive from the customers. Learned counsel would submit in notice such a direction is contained which is beyond the jurisdiction of the 3rd respondent. He would thus pray to allow the writ pet....

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