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The Hon’ble Andhra Pradesh High Court in Somaprasanth Karampudi remanded the writ petition and held that physical notices sent to the Petitioner being returned with noting “Left”, should have been sufficient for the Respondent to take steps to ascertain whereabouts of the Petitioner and to serve notices at such address.
The Hon’ble Madras High Court in Haarine Associates set aside an assessment order because the order was issued without providing an opportunity to address the discrepancies.
The Hon’ble Madras High Court in Stem Infrastructure set aside the assessment order and granted opportunity to contest tax demand wherein the assessee could not file the reply due to negligent conduct of the accountant as the assessee was not informed about the proceedings initiated by the revenue department.
The Hon’ble Andhra Pradesh High Court in the case of Raghavaiah Thelapalli allowed the writ petition and set aside the order canceling GST registration on the ground that, the person was not granted proper opportunity to file the reply against the Show Cause Notice issued.