2022 (12) TMI 1503 - HC - GST

Challenge to impugned Assessment cum penalty cum Interest Order - violative of the principles of natural justice - HELD THAT - Having found that the petitioner filed this writ petition against the impugned assessment order without availing the alternative remedy available to him, without expressing the views on the merits of the case, the writ petition is disposed off affording opportunity to the petitioner to approach the appellate authority. The Writ Petition is disposed of.

Summary

The High Court of Andhra Pradesh disposed of a writ petition seeking a Writ of Mandamus against an Assessment cum penalty cum Interest Order under the IGST, CGST, and SGST Acts for the Tax Periods 2017-18 to 2020-21. The court directed the petitioner to approach the appellate authority before expressing any view on the case. The writ petition was disposed of without costs.