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2022 (7) TMI 869 - ANDHRA PRADESH HIGH COURTValidity of assessment order - opportunity of hearing was given or not - violation of principles of natural justice - whether Assessment Order came to be passed by the Second Respondent basing on Facebook details and social media postings? - HELD THAT:- A perusal of the Order impugned, prima facie, show that the authorities gathered information from the platform of the Petitioner, which is used for promotion of business and basing on that G.S.T. was assessed. Prima facie it cannot be said that the Petitioner has not conducted any event during the relevant period. The Writ Petition is dismissed giving liberty to the Petitioner to approach the Appellate Authority and avail the remedy by putting forth the grievances on the factual aspects, and without going into the merits of the case. It is made clear that any observations made in this order are only for the purpose of passing this order and the same shall not influence the Appellate Authority while deciding the matter, in case any Appeal is filed.
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