TaxTMI 
TaxTMI 
2023 (7) TMI 656
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.... JUSTICE VENKATA JYOTHIRMAI PRATAPA For the Petitioner : Sri V. Siddharth Reddy, Learned Counsel For the Respondent : Sri Suresh Kumar Routhu, Learned Senior Standing Counsel for CBIC ORDER: (PER UDPR, J) Heard Sri V.Siddharth Reddy, learned counsel for petitioner, learned Government Pleader for Commercial Taxes and Sri Suresh Kumar Routhu, learned Senior Standing Counsel for CBIC, rep....
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....mentioned, so he is unable to know as to whether it was issued by the Central Authority under CGST Act or the State Authority under AP GST Act, 2017. In these circumstances, learned counsel would submit, though the petitioner was not able to fully understand the purport of the show-cause notice, however, he submitted his explanation on 20.06.2023 i.e., on the same date of receiving the show-cause ....
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....anated from the office of either the Assistant Deputy Commissioner (Central Taxes), Tirupati Division, or any other Central Authority and requested the Court to pass appropriate orders accordingly. Learned Government Pleader for Commercial Taxes represented the matter thereafter and that is how, the matter is heard. 4. As rightly submitted by the learned counsel for petitioner, the reason for i....
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.... In our considered view, these defects themselves are sufficient to strike down the notice at the threshold. We are constrained to hold that this is not the first occasion where these type of show-cause notices are being issued by the concerned authorities without clearly mentioning the reason for issuing such notice and without mentioning the particulars of issuing authority. We hope and trust th....