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TMI Blog2021 (11) TMI 977X X X X Extracts X X X X X X X X Extracts X X X X ..... ter on merits after giving opportunity of hearing to the petitioner, and pass orders thereupon expeditiously. The original certified copy of the order be returned by Registry to learned counsel for the petitioner under due acknowledgement of the advocate on record for the petitioner by 26.11.2021 - Petition disposed off. - WRIT PETITION No.27083 OF 2021 - - - Dated:- 22-11-2021 - HON BLE Mr. JUSTICE AHSANUDDIN AMANULLAH AND HON BLE Mr. JUSTICE B. KRISHNA MOHAN Counsel for the Petitioner : Mr. P. Karthik Ramana Counsel for the Respondents : Mr. Y. N. Vivekananda, Government Pleader, Commercial Tax Mr. N. Harinath, Assistant Solicitor General of India ORAL JUDGMENT (Per Hon ble Mr. Justice Ahsanuddin Amanullah) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal order the rate has been enhanced to 100%, which is illegal and impermissible. 5. Further, it was contended that after submission of documents by the petitioner, it was incumbent on the respondent no.1, as per Section 75(4) of the Andhra Pradesh Goods and Services Tax Act, 2017 (for short the Act ) to provide it with an opportunity of personal hearing as an adverse decision was contemplated. It was submitted that in view of the aforesaid position, the assessment order is required to be set aside and the petitioner being given an opportunity to explain the documents submitted to the authority concerned. 6. Learned counsel submitted that under Section 107(11) of the Act, there is no power of the Appellate Authority to remand the mat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 10.12.2021. 9. Having considered the facts and circumstances of the case and submissions of the learned counsel for the parties, this Writ Petition is disposed of with liberty to move an appeal under Section 107 of the Act. If the same is done by 10.12.2021, in accordance with law, the Appellate Authority shall consider the matter on merits after giving opportunity of hearing to the petitioner, and pass orders thereupon expeditiously. 10. The writ petitioner shall not be forced to deposit the tax in dispute, till filing of the appeal in accordance with law. 11. The original certified copy of the order be returned by Registry to learned counsel for the petitioner under due acknowledgement of the advocate on record for the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X
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