- The petitioner has filed a writ petition requesting a declaration that certain sections of the APGST Act and CGST Act are violative of the Constitution of India.
- They also challenge a notification issued by the Government of Andhra Pradesh and the summary order passed by the 1st respondent.
- The petitioner is a sole proprietorship registered under the APGST Act and CGST Act.
- They received a notice from the 1st respondent regarding availing input for March 2020 and submitted a reply seeking an opportunity under Section 74(5) of the APGST Act.
- However, the 1st respondent did not consider their reply and passed an order fixing tax, penalty, and interest.
- The 1st respondent filed a counter stating that the writ petition is perverse and should be dismissed as the petitioner has an alternative remedy of appeal.
Source Taxguru
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