ADIGARLA BAPINAIDU Vs. STATE OF ANDHRA PRADESH

JUDGEMENT

(1.) Heard Sri V. Raghu Ram, learned Senior Counsel representing Sri Anil Bezawada, learned counsel appearing for the petitioner, Smt. Santi Chandra, learned Standing Counsel appearing for respondents 1 to 3 and learned Government Pleader for Commercial Tax appearing for the 4th respondent.

(2.) The facts in the present case, as stated by the petitioner, are as follows:

(3.) The petitioner being aggrieved by these proceedings, has approached this Court challenging the appellate order of the 1st respondent, dtd. 26/7/2022, upholding penalty under Sec. 74 of the GST Act, along with other penalties imposed in the original order of the 2nd respondent dtd. 24/12/2021.