High Court of Andhra Pradesh
High Court of Andhra Pradesh
WRIT PETITION NO. 2577 OF 2023
Where assessee was subjected to assessment for multiple tax periods and a common assessment order was passed clubbing separate periods under both CGST and APGST, such composite order was not sustainable and was liable to be set aside, requiring fresh proceedings period-wise in accordance with law
Section 75 of Central Goods and Services Tax Act, 2017/Andhra Pradesh Goods and Services Tax Act, 2017
This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.
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Calcutta High Court
Where tax, interest and penalty demands were raised via SCN and order uploaded only on portal without direct intimation and reply was filed but no personal hearing was afforded before passing ex parte order, principles of natural justice were breached, requiring the adjudication to be quashed and matter reconsidered after granting effective hearing
Delhi High Court
Where registered person was issued adverse order in Form DRC-07 without being given personal hearing, statutory mandate required hearing either on request or whenever adverse decision was contemplated, such order passed without personal hearing was unsustainable and was set aside with directions for fresh decision after affording effective personal hearing
Andhra Pradesh High Court
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