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VENKATA JYOTHIRMAI PRATAPA, U. DURGA PRASAD RAO
Devi Traders – Appellant
Versus
State of Andhra Pradesh – Respondent
ORDER :
1. Petitioner prays for writ of mandamus declaring the show cause notice dated 06.07.2022 in Form GST DRC-01-A issued under Section 74(1) r/w Rule 142(1)(a) of A.P. Goods and Services Act, 2017 (for short “APGST Act) by the 3rd respondent and consequent attaching of bank account of the petitioner maintained with 4th respondent bank without at first issuing notice under section 61 of APGST Act calling for explanation of the petitioner and even without passing final assessment order U/s 74 of APGST Act is illegal, arbitrary and without jurisdiction and contrary to the provisions of APGST Act and consequently to set aside the show cause notice dated 06.07.2022 and direct the respondents to release the petitioner’s bank account.
2. Petitioner’s case succinctly is thus:
(b) while so, a show cause notice dated 06.07.2022 in Form GST DRC-01-A
The main legal point established in the judgment is the violation of the principles of natural justice due to the show cause notice being served after the expiry of the time granted for submitting th....
The main legal point established in the judgment is that the proper officer must consider the explanation offered by the registered person before assuming jurisdiction to issue show cause notice unde....
The court established that the issuance of notice under Section 61 is mandatory when discrepancies are found, and failure to issue such notice invalidates subsequent adjudication.
The court determined that prior dismissal of proceedings under Section 61 does not prevent initiation of actions under Section 74 when fraud is alleged, affirming legislative intent regarding fraud i....
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