2021 (8) TMI 306

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....t and Advocate : GP For Commercial Tax ORDER: (Per AVSS,J.) Heard Sri V.R. Machavaram, learned counsel for the petitioner and Sri Y.N. Vivekananda, learned Government Pleader for Commercial Tax for the respondents, apart from perusing the material available on record. 2. Challenge in the present Writ Petition is to the order of assessment passed by the Assistant Commissioner (State Tax), Circl....

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....f alternative remedy of appeal under Section 107 of the CGST Act, 2017, the present Writ Petition is liable to be rejected. 6. According to the petitioner, he is a registered civil contractor, undertaking government works in Water Resources Department of the Government of Andhra Pradesh. A perusal of the impugned order of assessment shows that preceded by a notice dated 23.01.2020 and submission ....

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.... simply stated that they were not considered, and eventually, determined the liability as proposed in the show cause notice. In the considered opinion of this Court, 2nd respondent herein, before doing so, ought to have afforded an opportunity of hearing to the assessee, as mandated under sub-section (4) of Section 75 of the CGST Act, 2017. In the case on hand, 2nd respondent adhered to the said p....