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UMAR IRON MART vs. THE ASSISTANT COMMISSIONER AND OTHERS
(Andhra Pradesh High Court)

Hon'ble Judges:

C. PRAVEEN KUMAR
A.V. RAVINDRA BABU
Pet. Counsel
G. Narendra Chetty
Res. Counsel
---

Petitioner / Applicant

UMAR IRON MART

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

Andhra Pradesh

Date Sep 26, 2022
Order No.

WRIT PETITION No.28393 OF 2022

Citation

2022(9) TAXREPLY 6423
Original Order
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ORDER

This Writ Petition, under Article 226 of the Constitution of India, came to be filed on behalf of the petitioner against the respondent Nos.1 and 2 seeking the following relief: “…..to issue an appropriate Writ, Order or Direction, more particularly in the nature of MANDAMUS holding that the impugned Assessment cum Penalty cum Interest Order vide A.A.O.No.ZH370622OD78822, dated 01-06- 2022, passed by the First Respondent under the CGST and A.P. GST Acts, 2017, for the Tax Periods 2019-20, 2020-21 and 2021-22, without furnishing copies of the material relied on by her for passing the same, is violative of the principles of natural justice, arbitrary, contrary to law and facts, based on presumptions and assumptions, not sustainable even on merits and is illegal and consequently set aside the same ”. 2. The case of the petitioner, in nutshell, is that the petitioner, a registered person under the Goods and Services Tax Act, 2017 (for short, ‘the GST Act....

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