High Court of Andhra Pradesh
Phoenix Medical Syatems (P.) Ltd. v. State of Andhra Pradesh
For assessee
WRIT PETITION NO. 22371 OF 2024
High Court of Andhra Pradesh
WRIT PETITION NO. 22371 OF 2024
Where assessee’s reply to Section 74 SCN was not considered and mandatory hearing under Section 75(4) was not granted, same vitiated DRC-07 assessment; as hearing was required where adverse decision was contemplated, order and consequential proceedings were unsustainable and were to be quashed.
Violation of natural justice and failure to grant mandatory hearing under Section 75(4) rendered assessment under Section 74 legally unsustainable; consequently, endorsement rejecting statutory appeal as time-barred could not survive, and assessment with all consequential proceedings was to be set aside
Section 74, read with section 75, of Central Goods and Services Tax Act, 2017/Andhra Pradesh Goods and Services Tax Act, 2017; Section 107, read with section 74, of Central Goods and Services Tax Act, 2017/Andhra Pradesh Goods and Services Tax Act, 2017
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