GST – Andhra Pradesh High Court: ASMT-10 Notice was issued by Deputy Commissioner (ST) but not by Chief Commissioner and authorization of the Chief Commissioner assigning the task of issuing notices under Rule 99 r/w Section 61 is not there, hence the Notice suffer the vice of lack of authorization by the Proper Officer and is liable to set aside – Writ petition allowed

21-May-2023 18:14:13