Sri Lakshmi Narasimha Traders vs. The Assistant Commissioner (St)
Held
The Court found that the impugned order failed to consider the petitioner's objections and lacked reasons for rejecting their explanation. This constituted a clear violation of the principles of natural justice.
Facts
The petitioner, a trader in iron and steel, was issued a show-cause notice for penalty due to alleged non-movement of goods. The petitioner responded with objections, but the respondent passed an order rejecting their contentions and confirming a significant tax and penalty amount.
Key Issues
Whether the impugned order was passed in violation of the principles of natural justice by failing to consider the petitioner's objections and provide reasons for rejection.
Sections Cited
Section 122(2), Section 122(7)
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI (Special Original Jurisdiction) WEDNESDAY ,THE TWENTY SEVENTH DAY OF NOVEMBER TWO THOUSAND AND TWENTY FOUR j PRESENT AO. THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HONOURABLE SRI JUSTICE MAHESWARA RAO KUNCHEAM WRIT PETITION NO: 19113 OF 2024 Between: Sri Lakshmi Narasimha Traders, D.NO. 6/250/1, Proddutur Road, Mydukur, YSR Kadapa District Andhra Pradesh, Pin-516172. Rep. by its Proprietor Mr. Kesa Linganna. ...Petitioner AND 1. The Assistant Commissioner (ST), Proddutur, YSR Kadapa District Andhra Pradesh.
The Commissioner of State Tax, Government of Andhra Pradesh, Door No. 12-468-4, Adjacent to NH-16, Service Road, Kunchanapally, Guntur District Andhra Pradesh-522501. 3. State of Andhra Pradesh, Rep. by its Principal Secretary (Revenue)(GST) Department, Secretariat Building, Velagapudi Amaravathi, Guntur District ...RESPONDENTS 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 to issue a Writ of Mandamus or any other appropriate writ or order or direction by declaring the action of the 1st respondent in pas
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