2021 (5) TMI 416

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....I Petitioner and Advocate : Pareddy Rosi Reddy Respondent and Advocate : M.V.J.K. Kumar (SR SC For CEC Ser Tax ) ORDER: (per UDPR,J) The petitioner seeks writ of mandamus declaring the proceedings of the 3rd respondent vide Assessment order OC No:79/2019, dated 05.02.2019 in Form GSTR-ASMT 13 in so far as imposing penalty of Rs.27,47,248/- as illegal, arbitrary and contrary to the prov....

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....s passed in terms of Section 122(2)(a) of CGST/APGST Act. Learned counsel would further submit that in order to impose the penalty in terms of Section 122(2)(a), the demand and recovery shall be made by following the procedure contemplated under Section 73 of APGST Act, in which case, the proper officer shall issue the notice under Section 73(1) within three months prior to the time limit specifie....