Tsn Old Iron Scrap Mechants vs. Deputy Assistant Commissioner Of State Tax
Held
The Court held that the contents of the information received were disclosed in the show-cause notice, thus not violating natural justice. It also found no justifiable reason for the petitioner's absence during the personal hearing.
Facts
The petitioner challenged an order passed by the Deputy Assistant Commissioner of State Tax under the GST Act. The petitioner argued that principles of natural justice were violated due to non-supply of information and inadequate personal hearing opportunities.
Key Issues
Whether the principles of natural justice were violated by non-supply of information and inadequate personal hearing opportunities, and if a writ petition is maintainable when an alternative statutory remedy exists.
Sections Cited
Section 74, Section 107
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) FRIDAY, THE FIFTEENTH DAY OF DECEMBER TWO THOUSAND AND TWENTY THREE PRESENT THE HONOURABLE SRI JUSTICE RAVI NATH TILHARI AND THE HONOURABLE SRI JUSTICE A V RAVINDRA BABU WRIT PETITION NO: 32206 OF 2023 Between; TSN Old Iron Scrap Merchants, rep by its proprietor Todisetty Satyanarayana Door No. 16-124/4, Moulanagar, Gollapudi, Vijayawada, (A.P) PIN 521 225 ...PETITIONER AND Deputy Assistant Commissioner Of State Tax, O/o Assistant Commissioner of State Tax, Gollapudi Circle, 4 Floor, Sasank Towers, Yemanalakunduru Road, Vijayawad, (A.P), PIN-520 007.
Government of Andhra Pradesh, Represented by the Secretary to Government of A.P., Revenue (CT) Department, Government Secretariat Buildings Velagapudi, Mangalagiri Mandal, Guntur (District)AP, PIN -522 237. ...RESPONDENTS Petition under Article 226 of the Constitution of India is filed praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue an appropriate writ, order or direction, more in the nature of Writ of Mandamus, setting aside the common orders under DrN 3703082343770 dated 03-08-2023 passed
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