C Balaramudu vs. The Assistant Commissioner (St)
Held
The Court allowed the writ petitions, setting aside the assessment orders. The matters were remanded back to the proper officer for completion of assessment proceedings in accordance with law, following a previous judgment on a similar issue.
Facts
The petitioner challenged assessment orders issued under SGST and CGST Acts for the period April 2018 to March 2019. The petitioner argued that the orders were passed without a proper personal hearing and without considering objections, violating principles of natural justice.
Key Issues
Whether the assessment orders were passed in violation of principles of natural justice due to lack of proper personal hearing and consideration of objections.
Sections Cited
Section 75(4)
AI-generated summary — verify with the full judgment below
APHC010284342023
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] WEDNESDAY, THE TENTH DAY OF DECEMBER TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION Nos.: 14596 & 14649/2023
WRIT PETITION NO: 14596/2023 Between:
C BALARAMUDU, WORKS CONTRACTOR, MIG 153, APHB COLONY, ADONI, KURNOOL, ANDHRA PRADESH 518301. ...PETITIONER AND 1. THE ASSISTANT COMMISSIONER ST, ADONI-I CIRCLE, S.K.D. COLONY, 3RD ROAD, ADONI, KURNOOL DISTRICT, ANDHRA PRADESH.
THE STATE OF ANDHRA PRADESH, , REP. BY THE PRINCIPAL SECRETARY TO THE GOVERNMENT, REVENUE (CT) DEPARTMENT, ANDHRA PRADESH SECRETARIAT BUILDINGS, VELAGAPUDI, GUNTUR DISTRICT, ANDHRA PRADESH
...RESPONDENT(S): Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased topleased to issue and appropriate Writ, Order or Direction, more particularly in the nature of MANDAMUS declaring that the impugned Order passed by the First Respondent in Form DRC-07, vide Reference no. 1/SGST,
The judgment continues below.
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Reproduced from the public record of the Andhra Pradesh High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.