Court :
Andhra Pradesh High Court
Brief :
The Hon'ble Andhra Pradesh High Court in the case of Sri Srinivasa Lorry Transport v. Assistant Commissioner ST [W.P. Nos. 5385 & 5456 of 2021 dated September 11, 2024] set aside the assessment and penalty orders on the ground that an opportunity of personal hearing must be granted before an adverse decision is taken, even if not explicitly requested and held that prior authorization is not required for assessment under Section 63 of the Central Goods and Services Tax Act, 2017 ("the CGST Act"). It was also clarified that Section 75(5) of the CGST Act does not mandate a minimum of three adjournments before an order is passed.
Citation :
W.P. Nos. 5385 & 5456 of 2021 dated September 11, 2024
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