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IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI
R.RAGHUNANDAN RAO, T.C.D.SEKHAR
Avanti Feeds Limited, Having Its Corporate – Appellant
Versus
Deputy Commissioner Of State Tax, Office – Respondent
ORDER :
R. Raghunandan Rao, J.
1. Heard Sri K. Vivek Reddy, learned Senior Counsel, appearing on behalf of Sri Vimal Varma Vasi Reddy, learned counsel for the petitioner, and the learned Government Pleader of Commercial Tax, appearing for the respondents.
2. The first petitioner is a limited Company, which is registered under the CGST Act and is engaged in the business of manufacturing and supplying aquatic feed. For the purposes of manufacturing the said aquatic feed, the 1st petitioner imports certain Inputs, such as fish meal, soya, algal oil. The petitioner had claimed exemption from payment of tax, under the IGST Act, in relation to the import of some of these inputs in relation to the assessment years 2017-18 to 2022-23. It may also be recorded that the 1st petitioner has been allotted to the Central Jurisdiction and not the State Jurisdiction.
3. The 1st respondent, Deputy Commissioner of State Tax, on the basis of an authorization issued by the Joint Commissioner, Sales tax, Rajamahendravaram, had inspected the business place of the 1st petitioner on 11.11.2022. Thereafter, the 1st respondent issued an intimation of tax, ascertained as being payable, under Section 73(5) of the
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No requirement in the Act or Rules, nor do the principles of natural justice and fair play require that the witnesses whose statements were recorded and relied upon to issue the show-cause notice, ar....
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