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2023 Supreme(AP) 1177

U. DURGA PRASAD RAO, V. GOPALA KRISHANA RAO
Sri Sai Balaji Associates – Appellant
Versus
State Of Andhra Pradesh – Respondent


Advocates:
Advocate Appeared:
For the Appellant : G V SHIVAJI

ORDER :

UDPR, J

The challenge in this writ petition is to the notice under Section 70 (1) of GST Act, 2017 issued by the 3rd respondent to M/s. Sterlight technologies limited, Vishakapatnam who are the customers of the petitioner.

2. Heard learned counsel for petitioner Mr. G.V.Shivaji and learned Government Pleader for Commercial Taxes II.

3. The grievance of the petitioner as ventilated by learned counsel is that though the 3rd respondent in terms of Section 70 (1) of G.S.T Act, has power to summon any person whose attendance is considered necessary either for giving evidence or producing a document or any other thing in any inquiry in the same manner, however that power is not extended to direct the summoning of a party to stop all further payments, which he ought to receive from the customers. Learned counsel would submit in notice such a direction is contained which is beyond the jurisdiction of the 3rd respondent. He would thus pray to allow the writ petition and delete the last paragraph in the impugned notice.

4. Learned Government Pleader while admitting that in a notice issued Under Section 70 (1) of GST Act, the concerned officer may not have power to issue a direction to sto

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