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GST Decision by HIGH COURT OF ANDHRA PRADESH
Issuing Officer Exceeded Power in Directing to Stop Payments Under GST Act
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Sri Sai Balaji Associates v. State of Andhra Pradesh

07-03-2023

WRIT PETITION NO.4663 OF 2023

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The writ petition challenges a notice issued under Section 70(1) of the GST Act, directing M/s. Sterlight Technologies Limited to stop all further payments to the petitioner until clearance is given by the issuing officer. The petitioner's counsel argues that such a direction is beyond the jurisdiction of the issuing officer. The government pleader admits that the concerned officer may not have the power to issue such a direction under Section 70(1) but argues that such power is conferred under Section 83 of the GST Act. The court holds that the impugned notice was issued under Section 70(1) and not Section 83 and therefore the issuing officer has exceeded his power. The court sets aside the impugned portion of the notice and allows the officer to proceed in accordance with the law in other aspects of the notice. The interlocutory applications, if any, are closed.
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GST Decision by HIGH COURT OF ANDHRA PRADESH
Issuing Officer Exceeded Power in Directing to Stop Payments Under GST Act
logo

Sri Sai Balaji Associates v. State of Andhra Pradesh

07-03-2023

WRIT PETITION NO.4663 OF 2023

Practiceguru Sample Posters - Pl Subscribe
The writ petition challenges a notice issued under Section 70(1) of the GST Act, directing M/s. Sterlight Technologies Limited to stop all further payments to the petitioner until clearance is given by the issuing officer. The petitioner's counsel argues that such a direction is beyond the jurisdiction of the issuing officer. The government pleader admits that the concerned officer may not have the power to issue such a direction under Section 70(1) but argues that such power is conferred under Section 83 of the GST Act. The court holds that the impugned notice was issued under Section 70(1) and not Section 83 and therefore the issuing officer has exceeded his power. The court sets aside the impugned portion of the notice and allows the officer to proceed in accordance with the law in other aspects of the notice. The interlocutory applications, if any, are closed.
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GST Decision by HIGH COURT OF ANDHRA PRADESH
Issuing Officer Exceeded Power in Directing to Stop Payments Under GST Act
logo

Sri Sai Balaji Associates v. State of Andhra Pradesh

07-03-2023

WRIT PETITION NO.4663 OF 2023

Practiceguru Sample Posters - Pl Subscribe
The writ petition challenges a notice issued under Section 70(1) of the GST Act, directing M/s. Sterlight Technologies Limited to stop all further payments to the petitioner until clearance is given by the issuing officer. The petitioner's counsel argues that such a direction is beyond the jurisdiction of the issuing officer. The government pleader admits that the concerned officer may not have the power to issue such a direction under Section 70(1) but argues that such power is conferred under Section 83 of the GST Act. The court holds that the impugned notice was issued under Section 70(1) and not Section 83 and therefore the issuing officer has exceeded his power. The court sets aside the impugned portion of the notice and allows the officer to proceed in accordance with the law in other aspects of the notice. The interlocutory applications, if any, are closed.
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GST Decision by HIGH COURT OF ANDHRA PRADESH
Issuing Officer Exceeded Power in Directing to Stop Payments Under GST Act
logo

Sri Sai Balaji Associates v. State of Andhra Pradesh

07-03-2023

WRIT PETITION NO.4663 OF 2023

Practiceguru Sample Posters - Pl Subscribe
The writ petition challenges a notice issued under Section 70(1) of the GST Act, directing M/s. Sterlight Technologies Limited to stop all further payments to the petitioner until clearance is given by the issuing officer. The petitioner's counsel argues that such a direction is beyond the jurisdiction of the issuing officer. The government pleader admits that the concerned officer may not have the power to issue such a direction under Section 70(1) but argues that such power is conferred under Section 83 of the GST Act. The court holds that the impugned notice was issued under Section 70(1) and not Section 83 and therefore the issuing officer has exceeded his power. The court sets aside the impugned portion of the notice and allows the officer to proceed in accordance with the law in other aspects of the notice. The interlocutory applications, if any, are closed.
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GST Decision by HIGH COURT OF ANDHRA PRADESH
Issuing Officer Exceeded Power in Directing to Stop Payments Under GST Act
logo

Sri Sai Balaji Associates v. State of Andhra Pradesh

07-03-2023

WRIT PETITION NO.4663 OF 2023

Practiceguru Sample Posters - Pl Subscribe
The writ petition challenges a notice issued under Section 70(1) of the GST Act, directing M/s. Sterlight Technologies Limited to stop all further payments to the petitioner until clearance is given by the issuing officer. The petitioner's counsel argues that such a direction is beyond the jurisdiction of the issuing officer. The government pleader admits that the concerned officer may not have the power to issue such a direction under Section 70(1) but argues that such power is conferred under Section 83 of the GST Act. The court holds that the impugned notice was issued under Section 70(1) and not Section 83 and therefore the issuing officer has exceeded his power. The court sets aside the impugned portion of the notice and allows the officer to proceed in accordance with the law in other aspects of the notice. The interlocutory applications, if any, are closed.
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GST Decision by HIGH COURT OF ANDHRA PRADESH
Issuing Officer Exceeded Power in Directing to Stop Payments Under GST Act
logo

Sri Sai Balaji Associates v. State of Andhra Pradesh

07-03-2023

WRIT PETITION NO.4663 OF 2023

Practiceguru Sample Posters - Pl Subscribe
The writ petition challenges a notice issued under Section 70(1) of the GST Act, directing M/s. Sterlight Technologies Limited to stop all further payments to the petitioner until clearance is given by the issuing officer. The petitioner's counsel argues that such a direction is beyond the jurisdiction of the issuing officer. The government pleader admits that the concerned officer may not have the power to issue such a direction under Section 70(1) but argues that such power is conferred under Section 83 of the GST Act. The court holds that the impugned notice was issued under Section 70(1) and not Section 83 and therefore the issuing officer has exceeded his power. The court sets aside the impugned portion of the notice and allows the officer to proceed in accordance with the law in other aspects of the notice. The interlocutory applications, if any, are closed.
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