Back
U. DURGA PRASAD RAO, VENKATA JYOTHIRMAI PRATAPA
S. A. Iron And Metal – Appellant
Versus
Assistant Commissioner (ST) Chittoor-1 – Respondent
ORDER :
Venkata Jyothirmai Pratapa, J.
Petitioner prays for a Writ of Mandamus declaring the action of Respondent No.2 in rejecting the appeal through the impugned Order dated 03.06.2023 as illegal, arbitrary and contrary to the provisions of the Act and consequently, to set aside the same and pass such other orders may deem fit and proper in the circumstances of the case.
2. Heard Sri Vemireddy Bhaskar Reddy, learned counsel for the petitioner and the learned Government Pleader for Commercial Tax.
3. This matter is disposed of at the stage of admission as requested by Counsels on record.
Petitioner’s case in nutshell :-
4. Petitioner is a registered dealer on the rolls of the Assistant Commissioner (ST) Chittor-I under the provisions of both CGST and SGST Act, 2017 and is engaged in the business of purchase and sale of iron scrap. On 21.01.2023, the Assistant Commissioner (ST) Regional GST Audit and Enforcement Wing conducted inspection in the business premises of the petitioner and ascertained taxable amount of Rs.05,48,29,347/- including Tax, Penalty and interest vide Orders under DRC-07.
(b) Petitioner challenging the correctness of the Order passed by the Assessing Authority carried
The term 'sufficient cause' under Section 107(4) of the A.P. G.S.T Act, 2017 should be interpreted with a justice-oriented approach, and the right of appeal is a substantive right that cannot be deni....
The court may condone delay in appeal proceedings under Section 107 of the Act, if justified.
Point of Law : Any appeal which is preferred beyond the period indicated under Sections 107(1) and 107(4) of the KGST Act of 2017, cannot be entertained by the Appellate Authority.
The appellate authority under the Jammu & Kashmir GST Act cannot condone delays beyond thirty days for filing appeals, and the High Court's extraordinary jurisdiction does not permit overriding this ....
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
