General And Technical Educational Society vs. Union Of INDIA
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HON’BLE SRI JUSTICE U.DURGA PRASAD RAO AND HON’BLE SRI JUSTICE V.GOPALA KRISHNA RAO
WRIT PETITION No.6113 of 2023
ORDER: (per UDPR,J)
The challenge in this writ petition is to the assessment order in Ref No.SA-2/12/2021 dated 20.02.2023 under Section 63 of AP GST Act passed by the Assistant Commissioner/3rd respondent.
Heard learned counsel for petitioner and learned Government Pleader for Tax II for respondents.
At the outset, since the petitioner is having an efficacious and alternative remedy of preferring an appeal as against the impugned assessment order, we consider it apposite to direct the petitioner to avail the opportunity of preferring appeal. Learned counsel for petitioner would submit that the assessment order was passed simply on the basis of a police complaint given by the erstwhile employee of petitioner educational institution and the amount of tax arrived at is not backed up by any cogent documentary evidence.
It should be noted, petitioner can as well submit the above arguments before the appellate authority which will consider and pass
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appropriate order. In that view of the matter and as the petitioner is still having statutory period for preferring the appeal, till the petitioner files appeal within the admissible statutory period under concerned provision of law, the respondent authorities shall not take any coercive steps for collection of the demanded tax under the impugned assessment order.
With these observations, this writ petition is disposed of. No costs
As a sequel, interlocutory applications pending, if any, shall stand closed.
__________________________ U. DURGA PRASAD RAO, J
_____________________________ V.GOPALA KRISHANA RAO, J
2023 KKV
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.