Andhra Pradesh High Court - Amravati
M/S. Lakshmi Transcon Pvt. Ltd vs The Assistant Commissioner St on 18 October, 2022
Author: M.Ganga Rao
Bench: M.Ganga Rao
HIGH COURT OF ANDHRA PRADESH AT AMARAVATI
MAIN CASE No.: W.P.No.28742 of 2022
PROCEEDING SHEET
Sl. DATE
ORDER
No
07. 18.10.2022 MGR, J & TMR, J Sri G. Narendra Chetty, learned counsel for the petitioner, states that the impugned assessment order has been passed without any jurisdiction exercising the power of suo motu revision which is not vested with the original assessing authority and suo motu revision power is to be exercised by the higher officials under Section 108 of CGST Act.
Learned Government Pleader for Commercial Taxes seeks time to argue the case.
Post on 02.11.2022.
___________ MGR, J ___________ TMR, J Vjl