D. Rama Kotiah And Co. Vs State of Andhra Pradesh
Date: September 26, 2018
Court: High Court
Bench: Andhra Pradesh
Type: Writ Petition
Judge(s)/Member(s): RAMESH RANGANATHAN, KONGARA VIJAYA LAKSHMI
Subject Matter
Order imposing penalty without issuing SCN is invalid
Summary
Section 74(5) of the APGST Act enables the dealer to avoid payment of penalty beyond 15%, if penalty at 15% is paid before receipt of a show cause notice. That does not mean that, even without a show cause notice being issued, the dealer is obligated…
Heard Sri P. Balaji Varma, Learned Counsel for the petitioner and Sri Shaik Jeelani Basha, Learned Special Standing Counsel for Commercial Taxes and, with their consent, the Writ Peti­tion is disposed of at the stage of admission. 2. The proceedings under challenge in this Writ Petition is the order passed by the second respondent on 20-8-2018, for the tax period March, 2018, directing the pet…