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2023 (5) TMI 506 - ANDHRA PRADESH HIGH COURTValidity of Assessment Order - Determination of turnover - plying passenger buses in different States - bifurcation of AC and NON-AC tickets - no personal hearing was accorded to the petitioner before passing such order - violation of principles of natural justice or not - whether the information obtained by the 1st respondent from the third parties i.e., is confined to the turnover of the petitioner relating to A.P. State or it includes the remaining three States also? HELD THAT:- It is deemed apposite to give an opportunity to the petitioner to furnish the relevant data showing the turnover of the petitioner relating to A.P, Tamilnadu, Telangana and Puducherry separately for appreciation of the Authorities and to make fresh assessment in accordance with law. The impugned Assessment Order dated 15.12.2022 passed by 1st respondent under SGST /CGST Acts, 2017 for the tax periods 2017-18, 2018-19 and 2019- 20 (up to November, 2019) is hereby set aside and liberty is given to the petitioner to submit the relevant records showing the turnover relating to his bus business separately for the States of Andhra Pradesh, Telangana, Tamilnadu and Puducherry for the relevant period - Petition allowed.
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